{"id":706846,"date":"2026-04-27T18:31:25","date_gmt":"2026-04-27T16:31:25","guid":{"rendered":"https:\/\/kohenavocats.com\/caa-de-lyon-le-19-fevrier-2026-n25ly00629\/"},"modified":"2026-04-27T18:31:25","modified_gmt":"2026-04-27T16:31:25","slug":"caa-de-lyon-le-19-fevrier-2026-n25ly00629","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/tr\/caa-de-lyon-le-19-fevrier-2026-n25ly00629\/","title":{"rendered":"CAA de LYON, le 19 f\u00e9vrier 2026, n\u00b025LY00629"},"content":{"rendered":"<div class='article-content'>\n<p>La cour administrative d&#8217;appel de Lyon, dans un arr\u00eat du 19 f\u00e9vrier 2026, a rejet\u00e9 la requ\u00eate de contribuables contestant la remise en cause de la d\u00e9duction de travaux fonciers. Un couple avait acquis en 2017 des lots dans un ancien couvent transform\u00e9 en coll\u00e8ge, puis r\u00e9habilit\u00e9 en logements. L&#8217;administration avait requalifi\u00e9 leurs d\u00e9penses de travaux en reconstruction non d\u00e9ductible, ce que le tribunal administratif avait confirm\u00e9. La question centrale portait sur la nature des travaux r\u00e9alis\u00e9s et leur \u00e9ligibilit\u00e9 \u00e0 la d\u00e9duction des revenus fonciers. La cour a d&#8217;abord \u00e9cart\u00e9 le moyen de r\u00e9gularit\u00e9 du jugement, puis a confirm\u00e9 le bien-fond\u00e9 du rejet des d\u00e9ductions.<\/p>\n<p>I. La r\u00e9gularit\u00e9 du jugement de premi\u00e8re instance<br \/>La cour juge que le tribunal n&#8217;a pas commis d&#8217;omission \u00e0 statuer sur le moyen soulev\u00e9 par les requ\u00e9rants. Elle consid\u00e8re que la r\u00e9ponse du premier juge \u00e9tait implicite mais suffisante, car sa qualification des travaux rendait inop\u00e9rant le d\u00e9tail de leur nature. Cette position r\u00e9v\u00e8le une conception large de l&#8217;obligation de motivation des jugements administratifs. Elle signifie que le juge n&#8217;est pas tenu de r\u00e9pondre \u00e0 chaque argument subsidiaire lorsque le motif principal emporte la solution du litige. La port\u00e9e de cette solution est de rappeler que l&#8217;office du juge n&#8217;exige pas une r\u00e9ponse exhaustive \u00e0 toutes les branches d&#8217;un moyen unique.<\/p>\n<p>II. Le bien-fond\u00e9 de la d\u00e9duction des travaux fonciers<br \/>La cour rappelle que les travaux de reconstruction, cr\u00e9ant de nouveaux locaux ou modifiant le gros \u0153uvre, ne sont pas d\u00e9ductibles. Elle rel\u00e8ve que l&#8217;immeuble avait \u00e9t\u00e9 transform\u00e9 en salles de classe, puis les travaux litigieux ont permis de cr\u00e9er des logements dans d&#8217;anciens greniers et de modifier profond\u00e9ment la structure. <em>&#8220;les travaux en litige doivent \u00eatre regard\u00e9s comme ayant \u00e9galement affect\u00e9 de fa\u00e7on importante le gros \u0153uvre de l&#8217;ensemble immobilier&#8221;<\/em> (point 7). En cons\u00e9quence, m\u00eame les travaux d&#8217;am\u00e9lioration sont indissociables de cette op\u00e9ration globale de reconstruction. Cette solution confirme une interpr\u00e9tation stricte de la d\u00e9ductibilit\u00e9 des charges fonci\u00e8res. Sa valeur est de rappeler que l&#8217;occupation temporaire d&#8217;un immeuble pour un autre usage ne lui \u00f4te pas sa destination originelle d&#8217;habitation. Sa port\u00e9e est de sanctionner les contribuables qui ne d\u00e9montrent pas le caract\u00e8re dissociable des diff\u00e9rents travaux au sein d&#8217;une op\u00e9ration unique de restructuration lourde.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>La cour administrative d&#8217;appel de Lyon, dans un arr\u00eat du 19 f\u00e9vrier 2026, a rejet\u00e9 la requ\u00eate de contribuables contestant la remise en cause de la&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":3386,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[40876,6454],"tags":[],"class_list":["post-706846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-caa-de-lyon","category-decisions-juridiques"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - 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