{"id":16,"date":"2026-10-13T05:43:58","date_gmt":"2026-10-13T05:43:58","guid":{"rendered":"https:\/\/sos-impot.ch\/?p=16"},"modified":"2026-10-13T05:43:58","modified_gmt":"2026-10-13T05:43:58","slug":"proprietaires-valeur-locative-hypotheque-travaux-2026","status":"publish","type":"post","link":"https:\/\/sos-impot.ch\/?p=16","title":{"rendered":"Propri\u00e9taires : valeur locative, hypoth\u00e8que et travaux en 2026"},"content":{"rendered":"<p>La fiscalit\u00e9 des propri\u00e9taires d\u00e9pend de l\u2019utilisation du logement, du canton et de la p\u00e9riode fiscale. En 2026, il faut distinguer les r\u00e8gles encore en vigueur de la r\u00e9forme annonc\u00e9e.<\/p>\n<h2>La r\u00e9forme de la valeur locative ne s\u2019applique pas encore en 2026<\/h2>\n<p>Le Conseil f\u00e9d\u00e9ral a fix\u00e9 l\u2019entr\u00e9e en vigueur de la suppression de l\u2019imposition de la valeur locative au <strong>1er janvier 2029<\/strong>. Pour les d\u00e9clarations fiscales ant\u00e9rieures \u00e0 cette entr\u00e9e en vigueur, il faut appliquer les r\u00e8gles actuellement en vigueur.<\/p>\n<p>Source : <a href=\"https:\/\/www.estv.admin.ch\/fr\/newnsb\/yGTqBPowRqyVh0zPokW-q\">communiqu\u00e9 officiel du Conseil f\u00e9d\u00e9ral du 1er avril 2026<\/a>.<\/p>\n<h2>Pi\u00e8ces \u00e0 pr\u00e9parer<\/h2>\n<ul>\n<li>Attestations hypoth\u00e9caires et int\u00e9r\u00eats pay\u00e9s.<\/li>\n<li>R\u00e9f\u00e9rence cadastrale, valeur fiscale et informations de valeur locative.<\/li>\n<li>Factures d\u2019entretien, de r\u00e9paration et travaux \u00e9nerg\u00e9tiques.<\/li>\n<li>D\u00e9comptes PPE et contributions au fonds de r\u00e9novation.<\/li>\n<li>\u00c9tat des loyers pour les biens mis en location.<\/li>\n<\/ul>\n<h2>Entretien ou am\u00e9lioration ?<\/h2>\n<p>Une d\u00e9pense maintenant la valeur du bien peut recevoir un traitement fiscal diff\u00e9rent d\u2019un investissement am\u00e9liorant durablement sa valeur. Les travaux et charges d\u00e9ductibles doivent \u00eatre qualifi\u00e9s en fonction des r\u00e8gles cantonales et f\u00e9d\u00e9rales.<\/p>\n<p>Pour le canton de Vaud, consultez les <a href=\"https:\/\/www.vd.ch\/etat-droit-finances\/impots\/impots-pour-les-individus\/les-deductions\">directives relatives aux frais immobiliers<\/a>.<\/p>\n<p><strong>Notre conseil :<\/strong> conserver les factures d\u00e9taill\u00e9es et ne pas anticiper la r\u00e9forme de 2029 dans une d\u00e9claration 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 des propri\u00e9taires d\u00e9pend de l\u2019utilisation du logement, du canton et de la p\u00e9riode fiscale. En 2026, il faut distinguer les r\u00e8gles encore en vigueur de la r\u00e9forme annonc\u00e9e.La r\u00e9forme de\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-16","post","type-post","status-publish","format-standard","hentry","category-immobilier"],"_links":{"self":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/posts\/16","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16"}],"version-history":[{"count":0,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=\/wp\/v2\/posts\/16\/revisions"}],"wp:attachment":[{"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sos-impot.ch\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}