Décret n° 2009-576 du 20 mai 2009 pris pour l'application de l'article 278 sexies du code général des impôts relatif aux ventes et constructions d'habitations principales faisant l'objet d'un prêt à remboursement différé
Jurisdiction | France |
Record Number | JORFTEXT000020648112 |
Enactment Date | 20 mai 2009 |
ELI | https://www.legifrance.gouv.fr/eli/decret/2009/5/20/LOGU0908665D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2009/5/20/2009-576/jo/texte |
Publication au Gazette officiel | JORF n°0119 du 24 mai 2009 |
Court | Ministère du logement |
Date de publication | 24 mai 2009 |
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi, de la ministre du logement et du ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment son article 278 sexies ;
Vu le code de la construction et de l'habitation, notamment son article R. * 318-10-1 ;
Vu la loi n° 2009-323 du 27 mars 2009 de mobilisation pour le logement et la lutte contre l'exclusion, notamment son article 52 ;
Vu l'avis du Conseil national de l'habitat en date du 8 avril 2009,
Décrète :
Le paragraphe I de la section I du chapitre Ier du titre II de la première partie du livre Ier de l'annexe III au code général des impôts est complété par un D intitulé : « Vente et construction d'immeubles », qui comprend un article 70 quinquies B ainsi rédigé :
« Art. 70 quinquies B.-Le prêt à remboursement différé mentionné au deuxième alinéa du 3 octies du I de l'article 278 sexies est dénommé " Pass-foncier ”. Pour l'application de cet alinéa :
« a. Les ressources de l'accédant s'entendent comme la somme des revenus fiscaux de référence, au sens du 1° du IV de l'article 1417 du code général des impôts, des personnes destinées à occuper le logement figurant sur l'avis d'imposition établi au titre de l'avant-dernière année précédant celle au cours de laquelle la décision par le collecteur associé de l'Union d'économie sociale pour le logement d'octroyer le Pass-foncier est signée...
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