Question 13479 — housing

Summary

Mr. Frédéric Falcon asks the Minister of Cities and Housing if the Government intends to remove the new requirements in terms of energy performance which condition the benefit of private landlord status for old housing. With the new wording of article 31 of the general tax code, it is now possible for a taxpayer to deduct, for depreciation, a fraction of the acquisition price (net of costs) provided that the old accommodation is rented bare as a main residence and located in a collective residential building, that it was acquired between the publication of the finance law for 2026 and December 31, 2028, that it is the subject of work contributing to the production or delivery of a new building and that the work carried out makes it possible to achieve high energy performance, generally a class energy A or B. However, these energy performance objectives are almost unattainable. In a report from the Court of Auditors dated October 2023, aimed at measuring the effectiveness of energy renovation work, it was revealed that 61% of housing classified F or G having benefited from the MaPrimeRénov' Sérénité system would retain a degraded rating ranging from G to E despite the completion of renovation work. energy. Thus, 20% of housing classified F or G would retain a degraded F or G rating despite the completion of said work. Also, 41% of housing classified F or G would obtain an E rating despite carrying out the same work. Moreover, this report does not take into account housing already classified as E, which could retain its degraded rating despite the completion of energy renovation work. Also, the entire real estate sector agrees to denounce the complex and unreliable nature of the calculation method of the tool used to determine the energy performance class of housing: the DPE. This note is also incorrect in 71% of cases according to Hello Watt. With the multiplication of technical, economic, or even administrative constraints and since the taxpayer cannot prove that the accommodation has achieved this better energy class, making the benefit of private landlord status conditional on the achievement of utopian objectives can only discourage a growing number of owners from renovating their property to put them back on a bloodless rental market. He therefore asks her her intentions on this subject.

Machine translation from French. The official text remains authoritative.

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