{"id":62,"date":"2026-01-01T09:18:00","date_gmt":"2026-01-01T08:18:00","guid":{"rendered":"http:\/\/residiaimmobilier.lu\/?p=62"},"modified":"2026-08-05T17:10:06","modified_gmt":"2026-08-05T15:10:06","slug":"tva-logement-montant-deductible","status":"publish","type":"post","link":"https:\/\/residiaimmobilier.lu\/?p=62","title":{"rendered":"TVA logement et montant d\u00e9ductible"},"content":{"rendered":"\n<!--more-->\n\n\n\n<p class=\"wp-block-paragraph\"><em>Le r\u00e8glement grand-ducal du 21.12.2012&nbsp;en modifiant le r\u00e8glement grand-ducal modifi\u00e9 du 30.07.2002 , fixe \u00e0 partir du 1er janvier 2013 , les nouvelles modalit\u00e9s pour l\u2019application de la mesure fiscale favorisant la cr\u00e9ation et la r\u00e9novation de logements.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Plafond Maximal D\u00e9ductible<\/h3>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\">Le montant maximal de la faveur fiscale par logement cr\u00e9\u00e9 ou r\u00e9nov\u00e9 est de :<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><strong>50.000,- \u20ac<\/strong>  <\/h3>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Applications<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Le taux super-r\u00e9duit de 3% de la Taxe sur la Valeur Ajout\u00e9e&nbsp; <em>( TVA&nbsp;3%)<\/em> \u00e0 l\u2019affectation d\u2019un logement \u00e0 des fins d\u2019habitation principale est applicable <em>pour<\/em>&nbsp;:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>les travaux de cr\u00e9ation de logements neufs; <strong>uniquement <\/strong>si occup\u00e9s par le propri\u00e9taire lui-m\u00eame<\/li>\n\n\n\n<li>les travaux de r\u00e9novation de logements existants; occup\u00e9s par le propri\u00e9taire ou un tiers <em>(ex. un locataire)<\/em><\/li>\n<\/ol>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Seuil d&rsquo;investissement depuis le\u00a01er janvier 2024<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le seuil de l&rsquo;investissement \u00e9ligible est de : <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\"><strong>384.615,40 \u20ac<\/strong><\/mark><\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-right has-small-font-size wp-block-paragraph\"> <em>source : Administration de l&rsquo;Enregistrement&nbsp;,&nbsp;des&nbsp;Domaines&nbsp;et&nbsp;de&nbsp;la&nbsp;TVA<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8843,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,7],"tags":[],"class_list":["post-62","post","type-post","status-publish","format-standard","has-post-thumbnail","category-questions-frequentes","category-tva-logement","czr-hentry"],"_links":{"self":[{"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/posts\/62","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=62"}],"version-history":[{"count":37,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/posts\/62\/revisions"}],"predecessor-version":[{"id":8996,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/posts\/62\/revisions\/8996"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=\/wp\/v2\/media\/8843"}],"wp:attachment":[{"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=62"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=62"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residiaimmobilier.lu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=62"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}