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C’est l’histoire d’un couple qui était à 2 doigts (ans) de bénéficier d’un avantage fiscal…

c’est-l’histoire-d’un-couple-qui-etait-a-2-doigts-(ans)-de-beneficier-d’un-avantage-fiscal…

C’est l’histoire d’un couple qui était à 2 doigts (ans) de bénéficier d’un avantage fiscal…

C’est l’histoire d’un couple qui était à 2 doigts (ans) de bénéficier d’un avantage fiscal… 600 400 admin

Pour obtenir la réduction d’impôt pour « investissement productif Outre-mer », un couple achète, par l’intermédiaire d’une société, des chauffe-eaux solaires en vue de les louer à une SARL en Guadeloupe. Un avantage fiscal que l’administration lui refuse…

« Pourquoi ? », s’étonne le couple : toutes les conditions requises sont ici réunies. « Pas toutes ! », conteste l’administration : encore aurait-il fallu que la SARL s’engage à exploiter les chauffe-eaux solaires pendant au moins 7 ans. Ce qui est le cas, rappelle le couple, engagement à l’appui… Sauf que les contrats de fourniture d’énergie conclus par la SARL auprès de particuliers utilisateurs des chauffe-eaux sont d’une durée de 5 ans avec option d’achat au terme de la période, insiste l’administration…

Suffisant pour refuser le bénéfice de la réduction d’impôt, conclut le juge : la possibilité laissée aux particuliers d’acheter les chauffe-eaux au bout de 5 ans peut conduire au non-respect de l’engagement d’exploitation de 7 ans.

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