{"id":2453,"date":"2022-05-10T01:26:00","date_gmt":"2022-05-09T23:26:00","guid":{"rendered":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/reduction-dimpot-cosse-plafonds-de-ressources-2022\/"},"modified":"2022-05-10T01:26:00","modified_gmt":"2022-05-09T23:26:00","slug":"reduction-dimpot-cosse-plafonds-de-ressources-2022","status":"publish","type":"weblex-importer-post","link":"https:\/\/www.secvergnaud.com\/index.php\/les-infos-du-jour\/reduction-dimpot-cosse-plafonds-de-ressources-2022\/","title":{"rendered":"R\u00e9duction d\u2019imp\u00f4t Cosse \u2013 plafonds de ressources \u2013 2022"},"content":{"rendered":"<div>\n<p><em><span style=\"text-decoration: underline\"><strong>Pour les logements donn\u00e9s en location interm\u00e9diaire :<\/strong><\/span><\/em><\/p>\n<p>Pour les baux conclus en 2022, les plafonds annuels de ressources des locataires sont les suivants :<\/p>\n<div align=\"center\">\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p><strong><br \/> COMPOSITION DU FOYER LOCATAIRE<\/strong><\/p>\n<\/td>\n<td colspan=\"5\">\n<p><strong><br \/> LIEU DE SITUATION DU LOGEMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Zone A bis<\/p>\n<p> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> Reste de la zone A<\/p>\n<p> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> Zone B 1<\/p>\n<p> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> Zone B 2<\/p>\n<p> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> Zone C<\/p>\n<p> (en \u20ac)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 39 363<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 39 363<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 32 084<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 28 876<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 28 876<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Couple<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 58 831<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 58 831<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 42 846<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 38 560<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 38 560<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant une personne \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 77 120<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 70 718<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 51 524<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 46 372<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 46 372<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant deux personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 92 076<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 84 708<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 62 202<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 55 982<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 55 982<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant trois personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 109 552<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 100 279<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 73 173<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 65 856<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 65 856<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant quatre personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 123 275<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 112 844<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 82 465<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 74 219<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 74 219<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Majoration par personne \u00e0 charge suppl\u00e9mentaire \u00e0 partir de la cinqui\u00e8me<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> + 13 734<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> + 12 573<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> + 9 200<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> + 8 277<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> + 8 277<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>Pour les logements situ\u00e9s en Guadeloupe, en Guyane, en Martinique, \u00e0 La R\u00e9union ou \u00e0 Mayotte :<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td>\n<p><strong>Composition du foyer locataire<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Guadeloupe, Guyane, Martinique, La R\u00e9union, Mayotte<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 29 079<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Couple<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 38 834<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant une personne \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 46 700<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant deux personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 56 377<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant trois personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 66 320<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Personne seule ou couple ayant quatre personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> 74 742<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong><br \/> Majoration par personne \u00e0 charge suppl\u00e9mentaire \u00e0 partir de la cinqui\u00e8me<\/strong><\/p>\n<\/td>\n<td>\n<p><strong><br \/> + 8 342<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em> <span style=\"text-decoration: underline\"><strong>Pour les logements affect\u00e9s \u00e0 la location sociale :<\/strong><\/span><\/em><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p><strong>COMPOSITION DU FOYER LOCATAIRE<\/strong><\/p>\n<\/td>\n<td colspan=\"5\">\n<p><strong>LIEU DE SITUATION DU LOGEMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Zone A bis<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Reste de la zone A (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zone B1<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zone B2<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zone C<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28 817<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28 817<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>23 488<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>21 139<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>21 139<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Couple<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>43 072<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>43 072<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>31 368<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28 231<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28 231<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant une personne \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>56 460<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>51 773<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>37 721<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>33 949<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>33 949<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant deux personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>67 410<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>62 016<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>45 539<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>40 985<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>40 985<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant trois personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>80 204<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>73 415<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>53 571<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>48 214<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>48 214<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant quatre personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>90 254<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>82 617<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>60 376<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>54 338<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>54 338<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Majoration par personne \u00e0 charge suppl\u00e9mentaire \u00e0 partir de la cinqui\u00e8me<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 10 057<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 9 206<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 6 736<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 6 061<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 6 061<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em> <span style=\"text-decoration: underline\"><strong>Pour les logements affect\u00e9s \u00e0 la location tr\u00e8s sociale :<\/strong><\/span><\/em><\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td rowspan=\"2\">\n<p><strong>COMPOSITION DU FOYER LOCATAIRE<\/strong><\/p>\n<\/td>\n<td colspan=\"5\">\n<p><strong>LIEU DE SITUATION DU LOGEMENT<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Zone A bis<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Reste de la zone A (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zone B1<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zone B2<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Zone C<br \/> (en \u20ac)<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>15 849<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>15 849<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>12 918<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>11 626<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>11 626<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Couple<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>25 844<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>25 844<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>18 822<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>16 939<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>16 939<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant une personne \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>33 877<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>31 065<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>22 633<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>20 370<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>20 370<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant deux personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>37 278<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>34 295<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>25 183<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>22 665<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>22 665<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant trois personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>44 114<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>40 380<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>29 466<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>26 519<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>26 519<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Personne seule ou couple ayant quatre personnes \u00e0 charge<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>49 640<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>45 440<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>33 207<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>29 886<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>29 886<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>Majoration par personne \u00e0 charge suppl\u00e9mentaire \u00e0 partir de la cinqui\u00e8me<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 5 530<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 5 063<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 3 704<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 3 333<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>+ 3 333<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"text-decoration: underline\"><strong><br \/>Sources<\/strong><\/span><strong> :<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000042161229\/\" target=\"_blank\" rel=\"noopener\">Articles 2 terdecies D \u00e0 2 terdecies F de l\u2019annexe 3 au code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000045458093\" target=\"_blank\" rel=\"noopener\">D\u00e9cret n\u00b0 2022-465 du 31 mars 2022 relatif aux conventions portant sur un immeuble ou un logement conclues par l&rsquo;Agence nationale de l&rsquo;habitat en application des articles L. 321-4 et L. 321-8 du code de la construction et de l&rsquo;habitation et aux plafonds de loyer et de ressources des locataires pour l&rsquo;application de la r\u00e9duction d&rsquo;imp\u00f4t pr\u00e9vue \u00e0 l&rsquo;article 199 tricies du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pour les logements donn\u00e9s en location interm\u00e9diaire : Pour les baux conclus en 2022, les plafonds annuels de ressources des locataires sont les suivants : COMPOSITION DU FOYER LOCATAIRE LIEU DE SITUATION DU LOGEMENT Zone A bis (en \u20ac) Reste de la zone A (en \u20ac) Zone B 1 (en \u20ac) Zone B 2 (en [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","weblex-importer-activity":[],"weblex-importer-category":[52,39],"weblex-importer-tag":[38],"weblex-importer-keyword":[],"_links":{"self":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post\/2453"}],"collection":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-post"}],"about":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/types\/weblex-importer-post"}],"wp:attachment":[{"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/media?parent=2453"}],"wp:term":[{"taxonomy":"weblex-importer-activity","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-activity?post=2453"},{"taxonomy":"weblex-importer-category","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-category?post=2453"},{"taxonomy":"weblex-importer-tag","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-tag?post=2453"},{"taxonomy":"weblex-importer-keyword","embeddable":true,"href":"https:\/\/www.secvergnaud.com\/index.php\/wp-json\/wp\/v2\/weblex-importer-keyword?post=2453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}