{ "article": { "LEGIARTI000047784972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000047784972", "URL": "article/LEGI/ARTI/00/00/47/78/49/LEGIARTI000047784972.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000046845703", "@num": "65", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 65", "@sens": "source", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312054", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043819407", "@num": "R172-4", "#text": "Code de la construction et de l'habitation. - art. R172-4", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043882858", "@num": "R172-6", "#text": "Code de la construction et de l'habitation. - art. R172-6", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023986186", "@num": "L211-2", "#text": "Code de l'énergie - art. L211-2", "@sens": "source", "@cidtexte": "LEGITEXT000023983208", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "titre VII du livre Ier du code de la construction et de l'habitation", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000047784094", "@nor": "TREL2302574D", "@num": "2023-560", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2023-560 du 3 juillet 2023 relatif aux critères de performance énergétique et environnementale des constructions permettant de bénéficier de la prolongation de l'exonération de taxe foncière sur les propriétés bâties prévue au I bis de l'article 1384 A du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000047784094", "@c_titre_court": "Décret n°2023-560 du 3 juillet 2023" }, { "@fin": "2999-01-01", "#text": "Décret n° 2023-560 du 3 juillet 2023 relatif aux critères de performance énergétique et environnementale des constructions permettant de bénéficier de la prolongation de l'exonération de taxe foncière sur les propriétés bâties prévue au I bis de l'article 1384 A du code général des impôts", "@debut": "2023-07-06", "@id_txt": "LEGITEXT000047784954", "@c_titre_court": "Décret n°2023-560 du 3 juillet 2023" } ], "@ministere": "Ministère de la transition écologique et de la cohésion des territoires", "@date_publi": "2023-07-05", "@date_signature": "2023-07-03", "@num_parution_jo": "0154" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000047784972", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000047784112", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe II, CGIANII.
\n Art. 310-0 H\n
\n

\n
" } }, "LEGIARTI000006312054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006312054", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312054.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888376", "#text": "LOI 77-1 1977-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000888376", "@numtexte": "77-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-01-03" }, { "@id": "LEGIARTI000006273418", "@num": "63", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 63 (V) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162886", "@fin": "1986-12-31", "#text": "TAXES FONCIERES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006312054", "@fin": "1982-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312055", "@fin": "1983-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312056", "@fin": "1983-12-30", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312057", "@fin": "1986-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312058", "@fin": "1996-05-12", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312059", "@fin": "1997-04-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312060", "@fin": "1999-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312061", "@fin": "2001-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312062", "@fin": "2002-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312063", "@fin": "2003-08-02", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312064", "@fin": "2003-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312065", "@fin": "2004-08-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312066", "@fin": "2005-01-19", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312067", "@fin": "2006-07-16", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312068", "@fin": "2007-03-06", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312069", "@fin": "2009-03-28", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465550", "@fin": "2010-03-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957563", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175615", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201764", "@fin": "2013-09-21", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978203", "@fin": "2015-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023460", "@fin": "2018-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432243", "@fin": "2019-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992619", "@fin": "2019-09-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834318", "@fin": "2020-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466861", "@fin": "2020-07-25", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159818", "@fin": "2021-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041579254", "@fin": "2023-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869288", "@fin": "2023-04-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046900644", "@fin": "2999-01-01", "@num": "1384 A", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les constructions neuves affectées à l'habitation principale et financées à titre prépondérant au moyen des prêts aidés par l'Etat, prévus par la loi n° 77-1 du 3 janvier 1977 portant réforme de l'aide au logement, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.
\n
Cette disposition s'applique aux constructions pour lesquelles une demande de prêt est déposée avant le 31 décembre 1981 à condition que le prêt soit effectivement accordé.
" } }, "LEGIARTI000006312055": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312055", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312055.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000888376", "#text": "LOI 77-1 1977-01-03", "@sens": "source", "@cidtexte": "JORFTEXT000000888376", "@numtexte": "77-1", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-01-03" }, { "@id": "LEGIARTI000006273514", "@num": "40", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 40 (P) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162886", "@fin": "1986-12-31", "#text": "TAXES FONCIERES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006312054", "@fin": "1982-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312055", "@fin": "1983-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312056", "@fin": "1983-12-30", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312057", "@fin": "1986-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312058", "@fin": "1996-05-12", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312059", "@fin": "1997-04-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312060", "@fin": "1999-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312061", "@fin": "2001-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312062", "@fin": "2002-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312063", "@fin": "2003-08-02", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312064", "@fin": "2003-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312065", "@fin": "2004-08-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312066", "@fin": "2005-01-19", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312067", "@fin": "2006-07-16", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312068", "@fin": "2007-03-06", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312069", "@fin": "2009-03-28", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465550", "@fin": "2010-03-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957563", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175615", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201764", "@fin": "2013-09-21", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978203", "@fin": "2015-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023460", "@fin": "2018-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432243", "@fin": "2019-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992619", "@fin": "2019-09-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834318", "@fin": "2020-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466861", "@fin": "2020-07-25", "@num": "1384 A", "@etat": "MODIFIE", "@debut": 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Les constructions neuves affectées à l'habitation principale et financées à titre prépondérant au moyen des prêts aidés par l'Etat, prévus par la loi n° 77-1 du 3 janvier 1977 portant réforme de l'aide au logement, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.
\n
Cette disposition s'applique aux constructions pour lesquelles une demande de prêt est déposée avant le 31 décembre 1982 à condition que le prêt soit effectivement accordé.
" } }, "LEGIARTI000006312056": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312056", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312056.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Code de la construction L301-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273735", "@num": "23", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 23 (P) JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006826319", "@num": "2", "#text": "Loi n°83-440 du 2 juin 1983 - art. 2 (V) JORF 3 JUIN 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000504227", "@numtexte": "83-440", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-06-02" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 83-899 1983-10-06", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162886", "@fin": "1986-12-31", "#text": "TAXES FONCIERES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006312054", "@fin": "1982-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312055", "@fin": "1983-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312056", "@fin": "1983-12-30", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312057", "@fin": "1986-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312058", "@fin": "1996-05-12", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312059", "@fin": "1997-04-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312060", "@fin": "1999-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312061", "@fin": "2001-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312062", "@fin": "2002-03-31", "@num": "1384 A", "@etat": 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"@fin": "2007-03-06", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312069", "@fin": "2009-03-28", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465550", "@fin": "2010-03-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957563", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175615", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201764", "@fin": "2013-09-21", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978203", "@fin": "2015-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023460", "@fin": "2018-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432243", "@fin": "2019-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992619", "@fin": "2019-09-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834318", "@fin": "2020-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466861", "@fin": "2020-07-25", "@num": "1384 A", "@etat": "MODIFIE", "@debut": 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Les constructions neuves affectées à l'habitation principale et financées à titre prépondérant au moyen des prêts aidés par l'Etat, prévus aux articles L. 301-1 et suivants du code de la construction et de l'habitation, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.
\n
Cette disposition s'applique aux constructions pour lesquelles une demande de prêt est déposée avant le 31 décembre 1983 à condition que le prêt soit effectivement accordé.
" } }, "LEGIARTI000006312057": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006312057", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312057.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Code de la construction L301-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317329", "@num": "14", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 14 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162886", "@fin": "1986-12-31", "#text": "TAXES FONCIERES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147182", "@fin": "1989-07-14", "#text": "IMPOTS DIRECTS ET TAXES ASSIMILEES", "@debut": "1980-01-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133886", "@fin": "1989-07-14", "#text": "IMPOSITIONS COMMUNALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114501", "@fin": "1989-07-14", "#text": "IMPOSITIONS PERCUES AU PROFIT DES COLLECTIVITES LOCALES", "@debut": "1959-01-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@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": "LEGIARTI000006312054", "@fin": "1982-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312055", "@fin": "1983-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312056", "@fin": "1983-12-30", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312057", "@fin": "1986-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312058", "@fin": "1996-05-12", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312059", "@fin": "1997-04-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312060", "@fin": "1999-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312061", "@fin": "2001-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312062", "@fin": "2002-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312063", "@fin": "2003-08-02", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312064", "@fin": "2003-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312065", "@fin": "2004-08-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312066", "@fin": "2005-01-19", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312067", "@fin": "2006-07-16", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312068", "@fin": "2007-03-06", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312069", "@fin": "2009-03-28", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465550", "@fin": "2010-03-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957563", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175615", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201764", "@fin": "2013-09-21", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978203", "@fin": "2015-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023460", "@fin": "2018-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432243", "@fin": "2019-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992619", "@fin": "2019-09-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834318", "@fin": "2020-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466861", "@fin": "2020-07-25", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159818", "@fin": "2021-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041579254", "@fin": "2023-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869288", "@fin": "2023-04-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046900644", "@fin": "2999-01-01", "@num": "1384 A", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les constructions neuves affectées à l'habitation principale et financées à titre prépondérant au moyen des prêts aidés par l'Etat, prévus aux articles L. 301-1 et suivants du code de la construction et de l'habitation, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.

\n
\n

Toutefois, la durée de cette exonération est ramenée à dix ans pour les logements en accession à la propriété pour la réalisation desquels aucune demande de prêt n'a été déposée avant le 31 décembre 1983.

\n
" } }, "LEGIARTI000006312058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312058", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Code de la construction L301-1 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006274894", "@num": "20", "#text": "Loi n°86-1318 du 30 décembre 1986 - art. 20 (P) JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000874479", "@numtexte": "86-1318", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199124", "@fin": "1996-05-12", "#text": "Constructions financées au moyen des prêts aidés par l'État.", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197358", "@fin": "2999-01-01", "#text": "2 : Exonérations supérieures à deux ans", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191783", "@fin": "2999-01-01", "#text": "C : Exonérations temporaires", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006312054", "@fin": "1982-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312055", "@fin": "1983-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312056", "@fin": "1983-12-30", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312057", "@fin": "1986-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312058", "@fin": "1996-05-12", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312059", "@fin": "1997-04-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312060", "@fin": "1999-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312061", "@fin": "2001-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312062", "@fin": "2002-03-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312063", "@fin": "2003-08-02", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312064", "@fin": "2003-12-31", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312065", "@fin": "2004-08-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312066", "@fin": "2005-01-19", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312067", "@fin": "2006-07-16", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312068", "@fin": "2007-03-06", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312069", "@fin": "2009-03-28", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2007-03-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020465550", "@fin": "2010-03-11", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2009-03-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957563", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175615", "@fin": "2010-05-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201764", "@fin": "2013-09-21", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027978203", "@fin": "2015-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2013-09-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023460", "@fin": "2018-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432243", "@fin": "2019-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037992619", "@fin": "2019-09-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038834318", "@fin": "2020-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2019-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041466861", "@fin": "2020-07-25", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042159818", "@fin": "2021-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041579254", "@fin": "2023-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869288", "@fin": "2023-04-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046900644", "@fin": "2999-01-01", "@num": "1384 A", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les constructions neuves affectées à l'habitation principale et financées à concurrence de plus de 50 % au moyen des prêts aidés par l'Etat, prévus aux articles L. 301-1 et suivants du code de la construction et de l'habitation, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.

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\n

\n
" } }, "LEGIARTI000006312059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312059", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319345", "@num": "12", "#text": "Loi - art. 12 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. 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"@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869288", "@fin": "2023-04-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046900644", "@fin": "2999-01-01", "@num": "1384 A", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

((Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation)) (M).

\n
\n

(M) Modification de la loi.

\n
\n
" } }, "LEGIARTI000006312060": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312060", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312060.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 278 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000380034", "#text": "Loi 96-1181 1996-12-30 art. 17 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319660", "@num": "17", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 17 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. 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((L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés au 3° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 3 du I de l'article 278 sexies)) (M).

Toutefois, la durée de l'exonération est ramenée à dix ans pour les logements en accession à la propriété pour la réalisation desquels aucune demande de prêt n'a été déposée avant le 31 décembre 1983.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

(M) Modification.

" } }, "LEGIARTI000006312061": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312061", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312061.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 278 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006657944", "@num": "50", "#text": "Loi n°98-657 du 29 juillet 1998 - art. 50 () JORF 31 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000206894", "@nortexte": "MESX9800027L", "@numtexte": "98-657", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-29" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. 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Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

(1) Modification applicable aux constructions achevées à compter du 25 mars 1998.

" } }, "LEGIARTI000006312062": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312062", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312062.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 278 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000207538", "#text": "Loi 2000-1208 2000-12-13 art. 83 I JORF 14 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000207538", "#text": "Loi 2000-1208 2000-12-13 art. 83 II", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006331500", "@num": "1", "#text": "Décret n°2001-435 du 21 mai 2001 - art. 1 () JORF 23 mai 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074096", "#text": "Code de la construction et de l'habitation L301-1, L351-2, R331-1, R317-1, L615-1 à L615-5", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897056", "@num": "R317-1", "#text": "Code de la construction et de l'habitation. - art. R317-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. 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I. – Les constructions neuves affectées à l'habitation principale et financées à concurrence de plus de 50 % au moyen des prêts aidés par l'Etat, prévus aux articles L. 301-1 et suivants du code de la construction et de l'habitation, sont exonérées de la taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

II. – Pour les logements en accession à la propriété situés dans un groupe d'immeubles ou un ensemble immobilier faisant l'objet des mesures de sauvegarde prévues aux articles L. 615-1 à L. 615-5 du code de la construction et de l'habitation, la durée d'exonération mentionnée au I est prolongée de cinq ans.

Avant le 31 décembre de chaque année, la commission mentionnée à l'article L. 615-1 du code de la construction et de l'habitation adresse à la direction des services fiscaux du lieu de situation de ces logements la liste des logements et de leurs propriétaires répondant aux conditions mentionnées au premier alinéa.

" } }, "LEGIARTI000006312063": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-08-02", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312063", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312063.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAJ" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux constructions achevées à compter du 1er janvier 2002.
\n
(2) Les dispositions du II sont applicables à compter de 2000. Toutefois, pour l'application de ces dispositions aux impositions établies au titre de 2000, la liste prévue au deuxième alinéa doit être adressée à la direction des services fiscaux avant le 15 février 2001.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 278 sexies, 1406", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000006321123", "@num": "11", "#text": "Loi - art. 11 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321217", "@num": "90", "#text": "Loi - art. 90 () JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II, art. 11 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000596281", "#text": "Décret 2002-923 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212778", "@num": "1", "#text": "Décret n°2002-923 du 6 juin 2002 - art. 1 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000596281", "@nortexte": "BUDF0200012D", "@numtexte": "2002-923", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. 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Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

I bis. – Pour les constructions de logements visées au deuxième alinéa du I et pour lesquelles l'ouverture de chantier est intervenue à compter du 1er janvier 2002, la durée de l'exonération est portée à vingt ans lorsque ces constructions satisfont à au moins quatre des cinq critères de qualité environnementale suivants :

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

Pour bénéficier de cette durée d'exonération, le redevable de la taxe doit joindre à la déclaration prévue par l'article 1406 un certificat établi au niveau départemental par l'administration chargée de l'équipement constatant le respect des critères de qualité environnementale de la construction.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

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Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

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"@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041579254", "@fin": "2023-01-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2021-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046869288", "@fin": "2023-04-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046900644", "@fin": "2999-01-01", "@num": "1384 A", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

" } }, "LEGIARTI000006312066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-19", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006312066", "URL": "article/LEGI/ARTI/00/00/06/31/20/LEGIARTI000006312066.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1384ABXXXXXAM" } }, "NOTA": { "CONTENU": "
(1) Ces dispositions s'appliquent aux opérations qui ont bénéficié d'une décision d'agrément délivrée postérieurement au 26 mars 2004.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 278 sexies, 1406", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000878050", "#text": "Loi 84-595 1984-07-12", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000006519870", "@num": "9", "#text": "Loi n°2004-804 du 9 août 2004 - art. 9 (V) JORF 11 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237104", "@nortexte": "ECOX0400137L", "@numtexte": "2004-804", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. 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Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

III. – Les constructions de logements neufs affectés à l'habitation principale faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de leur achèvement lorsqu'elles font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département. L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue par l'article L. 353-2 du code de la construction et de l'habitation (1).

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2, 3 ou 5 du I de l'article 278 sexies. Pour les constructions visées au 5 de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I ter. – Pour les constructions de logements mentionnées au deuxième alinéa du I, la durée de l'exonération est portée à vingt-cinq ans, lorsqu'elles bénéficient d'une décision d'octroi de subvention ou de prêt aidé prise entre le 1er juillet 2004 et le 31 décembre 2009.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2, 3 ou 5 du I de l'article 278 sexies. Pour les constructions visées au 5 de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

La durée d'exonération mentionnée au I bis est portée à trente ans pour les constructions qui bénéficient d'une décision d'octroi de subvention ou de prêt aidé prise entre le 1er juillet 2004 et le 31 décembre 2009.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2, 3 ou 5 du I de l'article 278 sexies. Pour les constructions visées au 5 de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article 116 de la loi de finances pour 2002 (n° 2001-1275 du 28 décembre 2001) ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions des 2 ou 3 quinquies du I de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2009.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2, 3 ou 5 du I de l'article 278 sexies. Pour les constructions visées au 5 de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions des 2 ou 3 quinquies du I de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2014.

III. – Les constructions de logements neufs affectés à l'habitation principale faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de leur achèvement lorsqu'elles font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département.L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue par l'article L. 353-2 du code de la construction et de l'habitation.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2014.

III. – Les constructions de logements neufs affectés à l'habitation principale faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de leur achèvement lorsqu'elles font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département.L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue par l'article L. 353-2 du code de la construction et de l'habitation.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2014.

Avant le 31 décembre de chaque année, la commission mentionnée à l'article L. 615-1 du code de la construction et de l'habitation adresse à l'autorité compétente de l'Etat du lieu de situation de ces logements la liste des logements et de leurs propriétaires répondant aux conditions mentionnées au premier alinéa.

III. – Les constructions de logements neufs affectés à l'habitation principale faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de leur achèvement lorsqu'elles font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département.L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue par l'article L. 353-2 du code de la construction et de l'habitation.

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Modifications effectuées en conséquence de l'article 8-VIII [2] de la loi n° 2009-323 du 25 mars 2009

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2014.

III. – Les constructions de logements neufs affectés à l'habitation principale faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de leur achèvement lorsqu'elles font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département.L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue par l'article L. 353-2 du code de la construction et de l'habitation.

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\n
Les sources d'énergies renouvelables sont les énergies éolienne, solaire, géothermique, aérothermique, hydrothermique, marine et hydraulique, ainsi que l'énergie issue de la biomasse, du gaz de décharge, du gaz de stations d'épuration d'eaux usées et du biogaz.
La biomasse est la fraction biodégradable des produits, déchets et résidus provenant de l'agriculture, y compris les substances végétales et animales issues de la terre et de la mer, de la sylviculture et des industries connexes, ainsi que la fraction biodégradable des déchets industriels et ménagers.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2014.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

" } }, "LEGIARTI000037992619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-09-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037992619", "URL": "article/LEGI/ARTI/00/00/37/99/26/LEGIARTI000037992619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000878050", "#text": "Loi n°84-595 du 12 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000878050", "@numtexte": "84-595", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-07-12" }, { "@id": "LEGIARTI000006821064", "@num": "83", "#text": "Loi n°2000-1208 du 13 décembre 2000 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "LEGIARTI000037935349", "@num": "158", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 158 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGITEXT000047784954", "#text": "Décret n°2023-560 du 3 juillet 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000041471383", "@num": "L312-1", "#text": "Code de la construction et de l'habitation. - art. L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. L301-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020443167", "@num": "L313-34", "#text": "Code de la construction et de l'habitation. - art. L313-34", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825154", "@num": "L351-2", "#text": "Code de la construction et de l'habitation. - art. L351-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824993", "@num": "L353-2", "#text": "Code de la construction et de l'habitation. - art. L353-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825815", "@num": "L615-1", "#text": "Code de la construction et de l'habitation. - art. L615-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897056", "@num": "R317-1", "#text": "Code de la construction et de l'habitation. - art. R317-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898418", "@num": "R331-1", "#text": "Code de la construction et de l'habitation. - art. R331-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898472", "@num": "R331-14", "#text": "Code de la construction et de l'habitation. - art. R331-14", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898067", "@num": "R372-1", "#text": "Code de la construction et de l'habitation. - art. R372-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006898081", "@num": "R372-9", "#text": "Code de la construction et de l'habitation. - art. 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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 351-2 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 351-2 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

IV.-L'exonération prévue au III du présent article peut également s'appliquer, sur délibération des collectivités territoriales et des établissements publics de coopération intercommunale à fiscalité propre, prise dans les conditions prévues à l'article 1639 A bis, aux logements anciens réhabilités faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière et destinés à être occupés, à titre de résidence principale, par des personnes physiques dont les revenus à la date de signature du contrat préliminaire ou, à défaut, du contrat de location-accession ne dépassent pas les plafonds prévus à la première phrase du dixième alinéa de l'article L. 411-2 du code de la construction et de l'habitation.

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L'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale, mentionnés aux 3° et 5° de l'article L. 831-1 du code de la construction et de l'habitation lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 331-1 du même code, et qu'ils bénéficient des dispositions des 2 ou 10 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés aux 3° et 5° de l'article L. 831-1 du code de la construction et de l'habitation. Pour les constructions mentionnées au 10 du I de l'article 278 sexies, le taux de 50 % est ramené à 30 %. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions du 6 du I de l'article 278 sexies ou des dispositions du II du même article pour les logements mentionnés au 4° de l'article L. 831-1 du code de la construction et de l'habitation. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

" } }, "LEGIARTI000041466861": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2020-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041466861", "URL": "article/LEGI/ARTI/00/00/41/46/68/LEGIARTI000041466861.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 25 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2020.

Conformément au III de l'article 30 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent à compter des impositions établies au titre de 2020. Toutefois, les dispositions du deuxième alinéa du I de l'article 1384 A du code général des impôts dans sa version antérieure au présent article restent applicables aux logements achevés avant le 1er janvier 2019.

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L'exonération s'applique aux constructions de logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, neufs et affectés à l'habitation principale, lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt réglementé, au sens du 2° du même I. Ce seuil est abaissé à 30 % lorsque ces logements ont fait l'objet d'une cession de droits immobiliers dans les conditions mentionnées au 1° du B du II du même article 278 sexies. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles R. 331-14 à R. 331-16 ou aux articles R. 372-9 à R. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article R. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions de la seconde phrase du dernier alinéa du A du II de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

IV. - Sur délibération des collectivités territoriales et des établissements publics de coopération intercommunale à fiscalité propre, prise dans les conditions prévues à l'article 1639 A bis, les logements anciens réhabilités affectés à l'habitation principale et faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérés de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de l'achèvement des travaux de réhabilitation lorsqu'ils font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département. L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue à l'article L. 353-2 du code de la construction et de l'habitation.

" } }, "LEGIARTI000041579254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041579254", "URL": "article/LEGI/ARTI/00/00/41/57/92/LEGIARTI000041579254.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 dispositions résultant du 3° du C du II dudit article s'appliquent à compter des impositions établies au titre de 2021.

Modifications effectuées en conséquence de l’article 5-II-3° du décret n° 2019-873 du 21 août 2019.

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L'exonération s'applique aux constructions de logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, neufs et affectés à l'habitation principale, lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt réglementé, au sens du 2° du même I. Ce seuil est abaissé à 30 % lorsque ces logements ont fait l'objet d'une cession de droits immobiliers dans les conditions mentionnées au 1° du B du II du même article 278 sexies. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles D. 331-14 à R. 331-16 ou aux articles D. 372-9 à D. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article D. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions de la seconde phrase du dernier alinéa du A du II de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

IV. - Sur délibération des communes et des établissements publics de coopération intercommunale à fiscalité propre, prise dans les conditions prévues à l'article 1639 A bis, les logements anciens réhabilités affectés à l'habitation principale et faisant l'objet d'un contrat de location-accession en application de la loi n° 84-595 du 12 juillet 1984 définissant la location-accession à la propriété immobilière sont exonérés de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année suivant celle de l'achèvement des travaux de réhabilitation lorsqu'ils font l'objet, dans des conditions fixées par décret, d'une convention et d'une décision d'agrément prise par le représentant de l'Etat dans le département. L'exonération est maintenue pour la période restant à courir lorsque le locataire-accédant lève l'option, le cas échéant jusqu'à la date de cession du logement, ou lorsque le logement fait l'objet d'un nouveau contrat de location-accession respectant les mêmes conditions que le précédent contrat ou qu'il est remis en location en faisant l'objet d'une convention prévue à l'article L. 353-2 du code de la construction et de l'habitation.

" } }, "LEGIARTI000042159818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-01-01", "DATE_DEBUT": "2020-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000042159818", "URL": "article/LEGI/ARTI/00/00/42/15/98/LEGIARTI000042159818.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 5-II-3° du décret n° 2019-873 du 21 août 2019.

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L312-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869362", "@num": "L2335-3", "#text": "Code général des collectivités territoriales - art. L2335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429681", "@num": "L3334-17", "#text": "Code général des collectivités territoriales - art. L3334-17 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392403", "@num": "L4332-11", "#text": "Code général des collectivités territoriales - art. L4332-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869328", "@num": "L5215-35", "#text": "Code général des collectivités territoriales - art. L5215-35 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869312", "@num": "L5216-8-1", "#text": "Code général des collectivités territoriales - art. L5216-8-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030542850", "@num": "R2335-4", "#text": "Code général des collectivités territoriales - art. R2335-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835831", "@num": "1383-0 B bis", "#text": "Code général des impôts, CGI. - art. 1383-0 B bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159807", "@num": "1384 C", "#text": "Code général des impôts, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846633", "@num": "1388 bis", "#text": "Code général des impôts, CGI. - art. 1388 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306078", "@num": "1406", "#text": "Code général des impôts, CGI. - art. 1406", "@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": "LEGIARTI000042913152", "@num": "1640", "#text": "Code général des impôts, CGI. - art. 1640 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042987126", "@num": "350 quindecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824681", "@num": "L301-1", "#text": "Code de la construction et de l'habitation. - art. 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R372-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199125", "@fin": "2999-01-01", "#text": "3° : Constructions financées au moyen des prêts aidés par l'État", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197358", "@fin": "2999-01-01", "#text": "2 : Exonérations supérieures à deux ans", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191783", "@fin": "2999-01-01", "#text": "C : Exonérations temporaires", "@debut": "1979-07-01" } ] }, "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": 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"LIEN_ART": { "@id": "LEGIARTI000046869288", "@fin": "2023-04-01", "@num": "1384 A", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046900644", "@fin": "2999-01-01", "@num": "1384 A", "@etat": "VIGUEUR", "@debut": "2023-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'exonération s'applique aux constructions de logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, neufs et affectés à l'habitation principale, lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt réglementé, au sens du 2° du même I. Ce seuil est abaissé à 30 % lorsque ces logements ont fait l'objet d'une cession de droits immobiliers dans les conditions mentionnées au 1° du B du II du même article 278 sexies. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles D. 331-14 à R. 331-16 ou aux articles D. 372-9 à D. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article D. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions de la seconde phrase du dernier alinéa du A du II de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

" } }, "LEGIARTI000043213358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L211-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-03-12", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043213358", "URL": "article/LEGI/ARTI/00/00/43/21/33/LEGIARTI000043213358.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 10 de l'ordonnance n° 2021-236 du 3 mars 2021, ces dispositions entrent en vigueur le 1er juillet 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020951468", "@num": "29", "#text": "Loi n°2005-781 du 13 juillet 2005 - art. 29 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "#text": "Ordonnance n° 2011-504 du 9 mai 2011 - art. (V)", "@sens": "source", "@cidtexte": "JORFTEXT000023974937", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000025581391", "@num": "9", "#text": "Décret n°81-542 du 13 mai 1981 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000883813", "@numtexte": "81-542", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-05-13" }, { "@id": "LEGIARTI000048873472", "@num": "14", "#text": "Décret n°2013-611 du 10 juillet 2013 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027692243", "@nortexte": "DEVL1204202D", "@numtexte": "2013-611", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-10" }, { "@id": "LEGIARTI000031825600", "@num": "3", "#text": "Décret n°2016-6 du 5 janvier 2016 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000031769678", "@nortexte": "ETLL1522924D", "@numtexte": "2016-6", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-01-05" }, { "@id": "LEGIARTI000034494113", "@num": "1", "#text": "Décret n°2017-627 du 26 avril 2017 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000034492155", "@nortexte": "DEVR1700993D", "@numtexte": "2017-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-26" }, { "@id": "LEGIARTI000034627154", "@num": "13", "#text": "Décret n°2017-781 du 5 mai 2017 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000034600618", "@nortexte": "DEVL1630361D", "@numtexte": "2017-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-05" }, { "@id": "LEGIARTI000043210946", "@num": "1", "#text": "Ordonnance n°2021-236 du 3 mars 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043210210", "@nortexte": "TRER2100130R", "@numtexte": "2021-236", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000044389766", "@num": "1", "#text": "Décret n°2021-1548 du 30 novembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044388032", "@nortexte": "LOGL2114161D", "@numtexte": "2021-1548", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-11-30" }, { "@id": "LEGIARTI000044603785", "@num": "L312-36", "#text": "Code des impositions sur les biens et services - art. L312-36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045115068", "@num": "1", "#text": "Décret n°2022-109 du 1er février 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045113429", "@nortexte": "TRER2138050D", "@numtexte": "2022-109", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-02-01" }, { "@id": "LEGIARTI000046438286", "@num": "1", "#text": "Décret n°2022-1330 du 17 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046437760", "@nortexte": "ENER2221192D", "@numtexte": "2022-1330", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-17" }, { "@id": "LEGIARTI000046830871", "@num": "Annexe 1", "#text": "Décret n°2022-1691 du 28 décembre 2022 - art. 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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046829407", "@nortexte": "TREL2227456D", "@numtexte": "2022-1691", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-28" }, { "@id": "LEGIARTI000049920817", "@num": "3", "#text": "Arrêté du 30 juin 2023 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047784127", "@nortexte": "TREP2317917A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-06-30" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGITEXT000049227220", "#text": "Décret n°2024-168 du 1er mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049224371", "@nortexte": "TREL2120727D", "@numtexte": "2024-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-01" }, { "@id": "LEGIARTI000049227231", "@num": "1", "#text": "Décret n°2024-168 du 1er mars 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049224371", "@nortexte": "TREL2120727D", "@numtexte": "2024-168", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-01" }, { "@id": "LEGIARTI000050772923", "@num": "3 bis", "#text": "Arrêté du 5 mars 2024 - art. 3 bis (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049237601", "@nortexte": "TREL2323577A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-03-05" }, { "@id": "LEGIARTI000049585437", "@num": "11", "#text": "Arrêté du 23 mai 2024 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049584327", "@nortexte": "TREA2232530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-05-23" }, { "@id": "LEGITEXT000049806624", "#text": "Arrêté du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049797649", "@nortexte": "ECOR2417194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000050305410", "#text": "Arrêté du 2 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050304856", "@nortexte": "TECR2425179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-02" }, { "@id": "LEGITEXT000050310988", "#text": "Décret n°2024-899 du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050310546", "@nortexte": "TECR2328330D", "@numtexte": "2024-899", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050496475", "#text": "Décret n°2024-1023 du 13 novembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050495478", "@nortexte": "TECL2412698D", "@numtexte": "2024-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-11-13" }, { "@id": "LEGITEXT000050737494", "#text": "Décret n°2024-1142 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050731781", "@nortexte": "LRUL2413879D", "@numtexte": "2024-1142", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050737522", "@num": "1", "#text": "Décret n°2024-1142 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050731781", "@nortexte": "LRUL2413879D", "@numtexte": "2024-1142", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000047303109", "@num": "L123-15", "#text": "Code de l'environnement - art. 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L'énergie produite à partir de sources renouvelables, ou “ énergie renouvelable ”, est une énergie produite à partir de sources non fossiles renouvelables, à savoir l'énergie éolienne, l'énergie solaire thermique ou photovoltaïque, l'énergie géothermique, l'énergie ambiante, l'énergie marémotrice, houlomotrice et les autres énergies marines, l'énergie hydroélectrique, la biomasse, les gaz de décharge, les gaz des stations d'épuration d'eaux usées et le biogaz.
\n
\n L'énergie ambiante est l'énergie thermique naturellement présente et l'énergie accumulée dans un environnement fermé, qui peut être emmagasinée dans l'air ambiant, hors air extrait, dans les eaux de surface ou dans les eaux usées.
\n
\n La biomasse est la fraction biodégradable des produits, des déchets et des résidus d'origine biologique provenant de l'agriculture, y compris les substances végétales et animales, de la sylviculture et des industries connexes, y compris la pêche et l'aquaculture, ainsi que la fraction biodégradable des déchets, notamment les déchets industriels ainsi que les déchets ménagers et assimilés lorsqu'ils sont d'origine biologique.

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\n
I. - Le délai à l'expiration duquel naît une décision implicite d'acceptation est de trois mois en ce qui concerne les demandes tendant :
1° A l'autorisation d'un opérateur de mesure de la perméabilité à l'air des bâtiments ;
2° Au conventionnement d'un organisme pour la délivrance du label “haute performance énergétique”.
II. - Le délai à l'expiration duquel naît une décision implicite d'acceptation est de quatre mois en ce qui concerne les demandes présentées en application du 10° de l'article R. 172-3et tendant à l'agrément :
1° D'un mode d'application simplifié de la réglementation thermique pour les maisons individuelles ;
2° D'une solution technique pour le respect de la réglementation thermique des bâtiments existants.
III. - Le délai à l'expiration duquel naît une décision implicite d'acceptation est de six mois en ce qui concerne les demandes d'agrément de la performance d'un réseau de chaleur ou de froid, présentées en application du 9° de l'article R. 172-3.
IV. - Le délai à l'expiration duquel naît une décision implicite d'acceptation est de neuf mois en ce qui concerne les demandes d'évaluation d'un logiciel d'application de la réglementation thermique.
V. - Le délai à l'expiration duquel naît une décision implicite d'acceptation est de douze mois en ce qui concerne les demandes d'agrément d'une méthode de justification de la performance d'un système au regard des exigences de la réglementation thermique, présentées sur le fondement de l'article R. 172-3.

" } }, "LEGIARTI000043886286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R172-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-03-04", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043886286", "URL": "article/LEGI/ARTI/00/00/43/88/62/LEGIARTI000043886286.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au premier alinéa de l’article 2 du décret n° 2021-1004 du 29 juillet 2021, ces dispositions entrent en vigueur le 1^er janvier 2022.

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R172-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043886276", "@fin": "2999-01-01", "#text": "Section 1 : Exigences de performance énergétique et environnementale applicables à la construction de bâtiments ou parties de bâtiments d'habitation, de bureaux, ou d'enseignement primaire ou secondaire", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043819399", "@fin": "2999-01-01", "#text": "Chapitre II : CONSTRUCTION DES BÂTIMENTS", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043819367", "@fin": "2999-01-01", "#text": "Titre VII : PERFORMANCE ÉNERGÉTIQUE ET ENVIRONNEMENTALE", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043818255", "@fin": "2999-01-01", "#text": "Livre Ier : Construction, entretien et rénovation des bâtiments", "@debut": "2021-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112857", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "1977-03-10" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043886286", "@fin": "2022-03-04", "@num": "R172-6", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045292852", "@fin": "2999-01-01", "@num": "R172-6", "@etat": "VIGUEUR", "@debut": "2022-03-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'atteinte des résultats minimaux fixés à l'article R. 172-4 et de certaines exigences minimales fixées à l'article R. 172-5 est vérifiée suivant une méthode de calcul définie par arrêté des ministres chargés de l'énergie et de la construction. Elle précise, notamment, les règles et hypothèses de calcul à prendre en compte. Pour certaines catégories de bâtiments, une méthode d'application simplifiée peut être prévue.
\n
Lorsque la méthode de calcul n'est pas applicable en raison des spécificités du projet, d'un système, ou du fait de la création ou de la modification conséquente d'un réseau de chaleur ou de froid, le maître d'ouvrage peut proposer une adaptation, spécifique à ce projet, système ou réseau, de la méthode de vérification de l'atteinte des résultats, soumise à l'approbation des ministres chargé de l'énergie et de la construction. L'approbation d'un projet de construction n'est pas obligatoire lorsqu'une attestation de respect des objectifs, au sens de l'article L. 113-5, et portant sur un autre sujet que la performance énergétique, prévoit les données d'entrées spécifiques à la solution d'effet équivalent concernée permettant d'appliquer la méthode de calcul mentionnée au I. Un arrêté des ministres chargés de l'énergie et de la construction détermine les modalités d'application de ces dispositions.

" } }, "LEGIARTI000043890801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R172-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043890801", "URL": "article/LEGI/ARTI/00/00/43/89/08/LEGIARTI000043890801.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au premier alinéa de l’article 2 du décret n° 2021-1004 du 29 juillet 2021, ces dispositions entrent en vigueur le 1^er janvier 2022.

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R122-24-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045292856", "@num": "R171-11", "#text": "Code de la construction et de l'habitation. - art. R171-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047287233", "@num": "R171-2", "#text": "Code de la construction et de l'habitation. - art. R171-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047287227", "@num": "R171-3", "#text": "Code de la construction et de l'habitation. - art. 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La construction de tout bâtiment ou partie de bâtiment soumise à la présente section atteint des résultats minimaux dans les domaines suivants :
\n
\n1° Le besoin en énergie du bâtiment, calculé pour des conditions de fonctionnement définies, pour le chauffage, le refroidissement et l'éclairage, est inférieur ou égal à un besoin maximal en énergie, exprimé en points ;
\n
\n2° La consommation d'énergie primaire et la consommation d'énergie primaire non renouvelable du bâtiment, calculées pour des conditions de fonctionnement définies, pour le chauffage, le refroidissement, la production d'eau chaude sanitaire, l'éclairage, la mobilité des occupants interne au bâtiment, les auxiliaires de chauffage, de refroidissement, d'eau chaude sanitaire et de ventilation, sont inférieures ou égales respectivement à une consommation d'énergie primaire maximale et à une consommation d'énergie primaire non renouvelable maximale, exprimée en kWh/ m2/ an ;
\n
\n3° L'impact sur le changement climatique de la consommation d'énergie primaire mentionnée au 2° est inférieur ou égal à un impact maximal. L'indice global est exprimé en kgCO2eq/ m2 ;
\n
\n4° L'impact sur le changement climatique lié aux composants du bâtiment, à leur transport, leur installation et l'ensemble du chantier de construction, leur utilisation à l'exclusion des besoins en énergie et en eau de la phase d'exploitation du bâtiment, leur maintenance, leur réparation, leur remplacement et leur fin de vie, évalué sur l'ensemble du cycle de vie du bâtiment, est inférieur ou égal à un impact maximal. L'évaluation de cet impact prend en compte le stockage, pendant la vie du bâtiment, de carbone issu de l'atmosphère ainsi que les charges et bénéfices liés à la valorisation des composants en fin de vie. L'indice global est exprimé en kgCO2eq/ m2 ;
\n
\n5° Le nombre de degrés-heures d'inconfort estival, exprimé en° C. h ;
\n
\n6° L'impact sur le changement climatique du bâtiment, évalué sur l'ensemble de son cycle de vie, est calculé à titre informatif. L'évaluation de cet impact prend en compte le stockage, pendant la vie du bâtiment, de carbone issu de l'atmosphère ainsi que les charges et bénéfices liés à la valorisation des composants en fin de vie. L'indice global est exprimé en kgCO2eq/ m2 ;
\n
\n7° La quantité de carbone issu de l'atmosphère et stocké dans le bâtiment, qui est exprimée en kgC/ m2, est calculée à titre informatif.
\n
\nLes résultats minimaux sont fixés, par catégorie de bâtiment et en fonction de leur localisation géographique, en annexe au présent article. Les modalités de calcul des indicateurs ainsi que de leurs paramètres de modulations, sont fixés par arrêté des ministres chargés de l'énergie et de la construction.
\n
\nLes dispositions du 1° à 3°, du 5° et du 6° du présent article ne s'appliquent qu'aux parties de bâtiments qui, en utilisation normale, sont chauffées à une température supérieure à 12° C ou refroidies à une température inférieure à 30° C, et aux parcs de stationnement associés.

\n
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L'atteinte des résultats minimaux fixés à l'article R. 172-4 et de certaines exigences minimales fixées à l'article R. 172-5 est vérifiée suivant une méthode de calcul définie par arrêté des ministres chargés de l'énergie et de la construction. Elle précise, notamment, les règles et hypothèses de calcul à prendre en compte. Pour certaines catégories de bâtiments, une méthode d'application simplifiée peut être prévue.
\n
Lorsque la méthode de calcul n'est pas applicable en raison des spécificités du projet, d'un système, ou du fait de la création ou de la modification conséquente d'un réseau de chaleur ou de froid, le maître d'ouvrage peut proposer une adaptation, spécifique à ce projet, système ou réseau, de la méthode de vérification de l'atteinte des résultats, soumise à l'approbation des ministres chargé de l'énergie et de la construction. L'approbation d'un projet de construction n'est pas obligatoire lorsqu'une attestation de respect des objectifs, au sens de l'article L. 112-9, et portant sur un autre sujet que la performance énergétique, prévoit les données d'entrées spécifiques à la solution d'effet équivalent concernée permettant d'appliquer la méthode de calcul mentionnée au I. Un arrêté des ministres chargés de l'énergie et de la construction détermine les modalités d'application de ces dispositions.

\n
" } }, "LEGIARTI000046869288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1384 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-04-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869288", "URL": "article/LEGI/ARTI/00/00/46/86/92/LEGIARTI000046869288.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l’article 5-II-3° du décret n° 2019-873 du 21 août 2019.

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L'exonération s'applique aux constructions de logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, neufs et affectés à l'habitation principale, lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt réglementé, au sens du 2° du même I. Ce seuil est abaissé à 30 % lorsque ces logements ont fait l'objet d'une cession de droits immobiliers dans les conditions mentionnées au 1° du B du II du même article 278 sexies. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles D. 331-14 à R. 331-16 ou aux articles D. 372-9 à D. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article D. 317-1 du code de la construction et de l'habitation.

a. modalités de conception, notamment assistance technique du maître d'ouvrage par un professionnel ayant des compétences en matière d'environnement ;

b. modalités de réalisation, notamment gestion des déchets du chantier ;

c. performance énergétique et acoustique ;

d. utilisation d'énergie et de matériaux renouvelables ;

e. maîtrise des fluides.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions de la seconde phrase du dernier alinéa du A du II de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

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Conformément au VII, B de l’article 65 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions s'appliquent aux constructions de logements pour lesquelles l'ouverture du chantier est intervenue à compter du 1er avril 2023.

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L'exonération s'applique aux constructions de logements locatifs sociaux, au sens du 1° du I de l'article 278 sexies, neufs et affectés à l'habitation principale, lorsqu'ils sont financés à concurrence de plus de 50 % au moyen d'un prêt réglementé, au sens du 2° du même I. Ce seuil est abaissé à 30 % lorsque ces logements ont fait l'objet d'une cession de droits immobiliers dans les conditions mentionnées au 1° du B du II du même article 278 sexies. En Guadeloupe, en Guyane, à la Martinique, à Mayotte et à La Réunion, l'exonération s'applique aux constructions de logements neufs à usage locatif et affectés à l'habitation principale lorsqu'elles sont financées à concurrence de plus de 50 % au moyen d'un prêt prévu à l'article R. 372-1 du code de la construction et de l'habitation. Pour les constructions financées dans les conditions prévues aux articles D. 331-14 à R. 331-16 ou aux articles D. 372-9 à D. 372-12 du code de la construction et de l'habitation, la condition de financement s'apprécie en tenant compte des subventions versées par l'Etat, L'Agence nationale pour la rénovation urbaine, les collectivités territoriales et les établissements publics de coopération intercommunale ainsi que des subventions ou prêts consentis au titre de la participation des employeurs à l'effort de construction.

Cette exonération ne s'applique pas aux logements financés au moyen de l'avance remboursable ne portant pas intérêt prévue par l'article D. 317-1 du code de la construction et de l'habitation.

I bis. - Pour les constructions de logements mentionnées au deuxième alinéa du I, la durée de l'exonération est portée à vingt ans lorsque ces constructions satisfont à des critères de performance énergétique et environnementale supérieurs à ceux prévus au titre VII du livre Ier du code de la construction et de l'habitation.

La définition technique de ces critères, le contenu ainsi que les modalités de délivrance du certificat sont fixés par décret en Conseil d'Etat.

I quater. – Sont exonérées de taxe foncière sur les propriétés bâties pendant une durée de quinze ans à compter de l'année qui suit celle de leur achèvement les constructions de logements neufs à usage locatif et affectés à l'habitation principale appartenant à l'association mentionnée à l'article L. 313-34 du code de la construction et de l'habitation ou aux sociétés civiles immobilières dont cette association détient la majorité des parts lorsqu'elles sont financées à concurrence de plus de 50 % par des subventions versées au titre de la participation des employeurs à l'effort de construction et qu'elles bénéficient des dispositions de la seconde phrase du dernier alinéa du A du II de l'article 278 sexies. La durée d'exonération est portée à vingt-cinq ans pour les constructions qui bénéficient d'une décision d'octroi de subvention prise entre le 1er mars 2007 et le 31 décembre 2018.

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L'énergie ambiante est l'énergie thermique naturellement présente et l'énergie accumulée dans un environnement fermé, qui peut être emmagasinée dans l'air ambiant, hors air extrait, dans les eaux de surface ou dans les eaux usées.

La biomasse est la fraction biodégradable des produits, des déchets et des résidus d'origine biologique provenant de l'agriculture, y compris les substances végétales et animales, de la sylviculture et des industries connexes, y compris la pêche et l'aquaculture, ainsi que la fraction biodégradable des déchets, notamment les déchets industriels ainsi que les déchets ménagers et assimilés lorsqu'ils sont d'origine biologique.

" } }, "LEGIARTI000047785461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "310-0 H", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-07-06" } }, "META_COMMUN": { "ID": "LEGIARTI000047785461", "URL": "article/LEGI/ARTI/00/00/47/78/54/LEGIARTI000047785461.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "JORFTEXT000024804731", "#text": "Ordonnance n° 2011-1539 du 16 novembre 2011", "@sens": "source", "@cidtexte": "JORFTEXT000024804731", "@nortexte": "DEVL1122392R", "@numtexte": "2011-1539", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-11-16" }, { "@id": "LEGIARTI000047784972", "@num": "1", "#text": "Décret n°2023-560 du 3 juillet 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047784094", "@nortexte": "TREL2302574D", "@numtexte": "2023-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-07-03" }, { "@id": "LEGIARTI000047785488", "@num": "310-0 H bis", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027511538", "@num": "121-0 AA", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 121-0 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312054", "@num": "1384 A", "#text": "Code général des impôts, CGI. - art. 1384 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043819209", "@num": "R154-6", "#text": "Code de la construction et de l'habitation. - art. R154-6", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043819403", "@num": "R172-2", "#text": "Code de la construction et de l'habitation. - art. R172-2", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162029", "@fin": "2999-01-01", "#text": "Section 0I : Taxes foncières", "@debut": "2005-09-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146685", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133670", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114394", "@fin": "2999-01-01", "#text": "Deuxième partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294815", "@fin": "2006-01-01", "@num": "310-0 H", "@etat": "MODIFIE", "@debut": "2005-09-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006294816", "@fin": "2012-03-01", "@num": "310-0 H", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025100280", "@fin": "2021-07-01", "@num": "310-0 H", "@etat": "MODIFIE", "@debut": "2012-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043841558", "@fin": "2023-07-06", "@num": "310-0 H", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047785461", "@fin": "2999-01-01", "@num": "310-0 H", "@etat": "VIGUEUR", "@debut": "2023-07-06", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les critères de performance énergétique et environnementale mentionnés au I bis de l'article 1384 A du code général des impôts sont ainsi définis :
\n
\n 1° En France métropolitaine, la construction doit atteindre les résultats minimaux déterminés selon les modalités mentionnées en annexe à l'article R. 172-4 du code de la construction et de l'habitation, en respectant :
\n
\n a) S'agissant du coefficient Icénergie _ maxmoyen :
\n
\n Pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2024 et jusqu'au 31 décembre 2024, la valeur fixée au II du chapitre III de l'annexe susmentionnée pour les années 2025 à 2027 ;
\n
\n Pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2025, la valeur fixée au même II à compter de 2028 ;
\n
\n b) S'agissant du coefficient Icconstruction _ maxmoyen :
\n
\n Pour les constructions pour lesquelles l'ouverture du chantier intervient dans les conditions prévues au B du VII de l'article 65 de la loi n° 2022-1726 du 30 décembre 2022 et dont les demandes de permis de construire sont déposées jusqu'au 31 décembre 2024, la valeur fixée au III du même chapitre III pour les années 2025 à 2027 ;
\n
\n Pour les constructions dont les demandes de permis de construire sont déposées entre le 1er janvier 2025 et le 31 décembre 2027, la valeur fixée au même III pour les années 2028 à 2030.
\n
\n Pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2028, la valeur fixée au même III à compter de 2031 ;
\n
\n L'évaluation du respect de ces résultats minimaux est réalisée suivant la méthode de calcul prévue à l'article R. 172-6 du code de la construction et de l'habitation ;
\n
\n 2° En Guadeloupe, en Guyane, en Martinique, à La Réunion et à Mayotte, la construction doit atteindre les résultats minimaux déterminés selon la réglementation applicable dans chacune de ces collectivités et respecter les critères de performance énergétique et environnementale suivants :
\n
\n a) A l'exception des constructions mentionnées aux b et d du présent 2°, les facteurs solaires des parois opaques horizontales et des parois opaques verticales des pièces principales, en contact avec l'extérieur, doivent être respectivement inférieurs ou égaux aux valeurs maximales Smax suivantes :
\n
\n Pour les constructions pour lesquelles l'ouverture du chantier intervient dans les conditions prévues au B du VII de l'article 65 de la loi n° 2022-1726 du 30 décembre 2022 et dont les demandes de permis de construire sont déposées jusqu'au 31 décembre 2027 :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTYPE DE PAROI	\n \n\t\t\tSmax
\n \n\t\t\tParoi opaque verticale des pièces principales (en contact avec l'extérieur)	\n \n\t\t\t0,07

\n\n
\n

\n
\n Pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2028 :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTYPE DE PAROI	\n \n\t\t\tSmax
\n \n\t\t\tParoi opaque horizontale (toiture en contact avec l'extérieur)	\n \n\t\t\t0,025
\n \n\t\t\tParoi opaque verticale des pièces principales (en contact avec l'extérieur)	\n \n\t\t\t0,06

\n\n
\n

\n
\n b) Pour les constructions situées à La Réunion à une altitude supérieure à 600 mètres, les coefficients de transmission surfacique des parois opaques horizontales et des parois opaques verticales, en contact avec l'extérieur, doivent respectivement être inférieurs ou égaux aux valeurs maximales Umax suivantes :
\n
\n Pour les constructions pour lesquelles l'ouverture du chantier intervient dans les conditions prévues au B du VII de l'article 65 de la loi n° 2022-1726 du 30 décembre 2022 et dont les demandes de permis de construire sont déposées jusqu'au 31 décembre 2027 :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTYPE DE PAROI	\n \n\t\t\tUmax (W/ m2. K)
\n \n\t\t\tParoi opaque verticale (en contact avec l'extérieur)	\n \n\t\t\t1,5

\n\n
\n

\n
\n Pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2028 :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tTYPE DE PAROI	\n \n\t\t\tUmax (W/ m2. K)
\n \n\t\t\tParoi opaque horizontale (toiture en contact avec l'extérieur)	\n \n\t\t\t0,4
\n \n\t\t\tParoi opaque verticale (en contact avec l'extérieur)	\n \n\t\t\t1

\n\n
\n

\n
\n c) A l'exception des constructions mentionnées au d du présent 2°, et à l'exception des baies des pièces de service dont la surface est inférieure à 0,5 m2, le facteur solaire S de chaque baie des logements, en contact avec l'extérieur, doit être inférieur ou égal, selon la localisation de la construction et l'orientation de la façade, aux valeurs maximales suivantes :
\n
\n Pour les constructions pour lesquelles l'ouverture du chantier intervient dans les conditions prévues au B du VII de l'article 65 de la loi n° 2022-1726 du 30 décembre 2022 et dont les demandes de permis de construire sont déposées jusqu'au 31 décembre 2027 :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tLOCALISATION	\n \n\t\t\tNORD	\n \n\t\t\tSUD	\n \n\t\t\tEST	\n \n\t\t\tOUEST
\n \n\t\t\tGuyane	\n \n\t\t\t-	\n \n\t\t\t-	\n \n\t\t\t0,5	\n \n\t\t\t0,5
\n \n\t\t\tMayotte	\n \n\t\t\t0,6	\n \n\t\t\t0,7	\n \n\t\t\t0,5	\n \n\t\t\t0,5
\n \n\t\t\tMartinique	\n \n\t\t\t-	\n \n\t\t\t0,55	\n \n\t\t\t0,5	\n \n\t\t\t0,5
\n \n\t\t\tLa Réunion	\n \n\t\t\tAltitude inférieure à 400 mètres	\n \n\t\t\t0,5	\n \n\t\t\t-	\n \n\t\t\t0,5	\n \n\t\t\t0,5
\n \n\t\t\tAltitude comprise entre 400 et 600 mètres	\n \n\t\t\t0,6	\n \n\t\t\t-	\n \n\t\t\t0,5	\n \n\t\t\t0,5

\n\n
\n

\n
\n Pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2028 :
\n
\n

\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

\n \n\t\t\tLOCALISATION	\n \n\t\t\tNORD	\n \n\t\t\tSUD	\n \n\t\t\tEST	\n \n\t\t\tOUEST
\n \n\t\t\tGuyane	\n \n\t\t\t0,6	\n \n\t\t\t0,6	\n \n\t\t\t0,4	\n \n\t\t\t0,4
\n \n\t\t\tMayotte	\n \n\t\t\t0,5	\n \n\t\t\t0,6	\n \n\t\t\t0,4	\n \n\t\t\t0,4
\n \n\t\t\tMartinique	\n \n\t\t\t0,65	\n \n\t\t\t0,45	\n \n\t\t\t0,4	\n \n\t\t\t0,4
\n \n\t\t\tLa Réunion	\n \n\t\t\tAltitude inférieure à 400 mètres	\n \n\t\t\t0,4	\n \n\t\t\t0,7	\n \n\t\t\t0,4	\n \n\t\t\t0,4
\n \n\t\t\tAltitude comprise entre 400 et 600 mètres	\n \n\t\t\t0,5	\n \n\t\t\t-	\n \n\t\t\t0,4	\n \n\t\t\t0,4

\n\n
\n

\n
\n d) Pour les constructions situées en Guadeloupe, l'indicateur ICT, à l'échelle de chaque logement, déterminé selon les modalités fixées dans la délibération du conseil régional de la Guadeloupe CR/19-1155 du 31 octobre 2019 susvisée est inférieur de :

\n
\n-10 % au moins au seuil ICT _ max déterminé selon les modalités fixées au chapitre V de cette même délibération pour les constructions pour lesquelles l'ouverture de chantier intervient dans les conditions prévues au B du VII de l'article 65 de la loi n° 2022-1726 du 30 décembre 2022 et dont les demandes de permis de construire sont déposées jusqu'au 31 décembre 2027 ;
\n
\n-15 % au moins au seuil ICT _ max déterminé selon les modalités fixées au chapitre V de cette même délibération pour les constructions dont les demandes de permis de construire sont déposées à compter du 1er janvier 2028 ;

\n
\n e) Chaque logement dispose d'un système de production d'eau chaude sanitaire produite pour une part au moins égale à 70 % des besoins de ce logement à partir d'une ou plusieurs sources de chaleur renouvelable au sens du premier alinéa de l'article L. 211-2 du code de l'énergie. Les systèmes considérés peuvent être connectés au réseau électrique uniquement pour l'alimentation des auxiliaires et des appoints intégrés ;
\n
\n f) L'ensemble des robinetteries des logements dispose de mitigeurs avec dispositifs hydro-économes et la chasse d'eau des WC est équipée d'un mécanisme à double commande ;
\n
\n 3° Les critères de performance énergétique et environnementale qui ne sont pas mentionnés aux 1° et 2° du présent article doivent être au moins égaux à ceux prévus au titre VII du livre Ier du code de la construction et de l'habitation.

\n
\n

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