{"id":268,"date":"2025-07-31T17:25:03","date_gmt":"2025-07-31T15:25:03","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=268"},"modified":"2026-04-07T18:26:32","modified_gmt":"2026-04-07T16:26:32","slug":"demolition-reconstruction-et-frais-dentretien-immobilier","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/demolition-reconstruction-et-frais-dentretien-immobilier\/","title":{"rendered":"Demolition, reconstruction, and property maintenance costs"},"content":{"rendered":"

\ud83d\udc49 Le contribuable acquiert un immeuble r\u00e9sidentiel en zone agricole. Les devis de r\u00e9novation de l’immeuble montrent que le co\u00fbt des r\u00e9novations serait sup\u00e9rieur \u00e0 la valeur de l’immeuble (apr\u00e8s r\u00e9novation). Le contribuable d\u00e9cide de raser l’immeuble et de le reconstruire, dans les gabarits (zone agricole oblige). Le contribuable fait valoir l’ensemble des travaux en frais d’entretien.

\ud83d\udc49 Le fisc refuse de consid\u00e9rer les travaux de reconstruction comme frais d’entretien, dans la mesure o\u00f9 il s’agit d’une construction nouvelle.

\ud83d\udc49 Les juges f\u00e9d\u00e9raux donnent raison au fisc : les frais de d\u00e9molition sont d\u00e9ductibles, les frais de reconstruction ne sont pas d\u00e9ductibles, m\u00eame si la nouvelle construction permet des \u00e9conomies d’\u00e9nergie par rapport \u00e0 l’ancienne construction.

L’arr\u00eat est en allemand. Il s’agit d’une affaire zuricoise.<\/p>\n\n\n\n

TF, arr\u00eat 9C_722\/2024, du 31 juillet 2025<\/p>","protected":false},"excerpt":{"rendered":"

\ud83d\udc49 Le contribuable acquiert un immeuble r\u00e9sidentiel en zone agricole. Les devis de r\u00e9novation de l’immeuble montrent que le co\u00fbt des r\u00e9novations serait sup\u00e9rieur \u00e0 la valeur de l’immeuble (apr\u00e8s r\u00e9novation). Le contribuable d\u00e9cide de raser l’immeuble et de le reconstruire, dans les gabarits (zone agricole oblige). Le contribuable fait valoir l’ensemble des travaux en […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-268","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"_links":{"self":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/268","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/comments?post=268"}],"version-history":[{"count":1,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/268\/revisions"}],"predecessor-version":[{"id":269,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/posts\/268\/revisions\/269"}],"wp:attachment":[{"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/media?parent=268"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/categories?post=268"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dlctax.ch\/en\/wp-json\/wp\/v2\/tags?post=268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}