Habiter ou investir à Strasbourg en Alsace. Découvrez le programme neuf à strasbourg.

Réalisation d’un « bouquet de travaux » Sous réserve de l’exception visée au n°495, les contribuables ne peuvent bénéficier du crédit d’impôt que s’ils réalisent des dépenses relevant d’au moins deux catégories distinctes (« bouquet de travaux »). Pour certaines de ces dépenses, l’administration n’accepte de les inclure dans le bouquet de travaux que si elles atteignent une certaine importance (BO1-IR-R1C1-280-10-30 n° 640). Les catégories de dépenses visées sont les suivantes :

  • acquisition de matériaux d’isolation des parois vitrées (pour au moins la moitié, en nombre de fenêtres, des parois vitrées du logement) ;
  • acquisition et pose de matériaux d’isolation des parois opaques en vue de l’isolation des murs (isolation, par l’intérieur ou l’extérieur, d’au moins 50 % de la surface totale des murs extérieurs) ;
  • acquisition et pose de matériaux d’isolation des parois opaques en vue de l’isolation des toitures du logement (isolation de l’ensemble de la toiture) ;
  • acquisition de chaudières ou d’équipements de chauffage ou de production d’eau chaude fonctionnant au bois ou autres biomasses (installation initiale ou remplacement) ;
  • acquisition d’équipements de production d’eau chaude sanitaire utilisant une source d’énergie renouvelable ;
  • acquisition de chaudières à condensation, de chaudières à micro-cogénération gaz et d’équipements de production d’énergie utilisant une source d’énergie renouvelable (éolien. hydraulique) ou de pompes à chaleur (à l’exception des équipements visés aux deux tirets ci-dessus et des panneaux photovoltaïques).

Les personnes, quels que soient leurs revenus, qui effectuent des dépenses dans le cadre d’un bouquet de travaux peuvent réaliser ces dépenses sur une durée de deux années consé­cutives. Sur l’imputation du crédit d’impôt dans ce cas : voir n° 500.

  Réalisation d’une seule catégorie de dépenses  La réalisation d’une seule catégorie de dépenses ne permet pas de bénéficier de l’avantage fiscal sauf pour les personnes dont le revenu fiscal de référence de Tannée N – 2 (pour des dépenses payées en N) ne dépasse pas la limite prévue par l’article 1414 A du CGI pour le plafonnement de la taxe d’habitation (Loi 2013-1278 du 29-12-2013 art. 74). Pour 2014. ce seuil s’établit  à 25 005 € pour la première part de quotient familial, majoré de 5 842 € pour la première demi-part supplémentaire et 4 598 € à compter de la deuxième demi-part. Les dépenses ouvrant droit au crédit d’impôt sont d’une part celles visées au rf 494, et d’autre part les dépenses suivantes :

  • les dépenses ne remplissant pas les conditions d’importance exigées par l’administration pour faire partie d’un bouquet de travaux (voir toutefois ci-dessous pour les dépenses de matériaux d’isolation thermique des parois vitrées réalisées dans une maison individuelle) ;
  • les dépenses d’appareils de régulation de chauffage :
  • les dépenses de volets isolants (voir toutefois ci-dessous pour les dépenses réalisées dans une maison individuelle) :
  • les dépenses de portes d’entrée donnant sur l’extérieur (voir toutefois ci-dessous pour les dépenses réalisées dans une maison individuelle) :
  • les dépenses de matériaux d’isolation thermique des parois opaques sur les planchers bas sur sous-sol, sur vide sanitaire ou sur passage ouvert ;
  • les dépenses de matériaux de calorifugeage ;
  • les dépenses d’équipements de raccordement à un réseau de chaleur ;
  • les dépenses de diagnostic de performance énergétique.

Dans une maison individuelle, les dépenses de matériaux d’isolation thermique des parois vitrées n’ouvrent droit au crédit d’impôt que si elles sont réalisées dans le cadre d’un bouquet de travaux (et donc atteignent une certaine importance : n° 494). quel que soit le montant des revenus du contribuable acheter viagra generique suisse. Les dépenses de volets et de portes d’entrée n’ouvrent droit au crédit d’impôt que si elles sont réalisées en même temps qu’un bouquet de travaux.

 Lire aussi:

Programme de logement

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Louer logement neuf

266 Comments

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  2. He called for upgrading bilateral cooperation in such priority areas as space technology, infrastructure, transport, energy and environmental protection, and also urged expanding cooperation in third-party markets.

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    Calling the summit a milestone for bilateral strategic partnership, ASEAN leaders said that it is in the interests of both sides to safeguard multilateralism as well as free trade as well as that ASEAN is ready to align its development strategies with the Belt and Road Initiative and open up more space for cooperation.

  4. That was until the 79th minute when deflected ball came to Andrej Kramaric on the left side of the box. Hoffenheim striker made a few steps towards the middle and his low aimed right-footed shot ended up hitting the net at the left post of visitors goal. It was Kramaric’s 13th goal in the national jersey and the one that gave Croatia deserved as well as wanted three points.

  5. The deal, once reached, would boost trade and investment, promote regional economic integration as well as benefit the people of all participating countries, Li said.

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    « It is my first time to be nominated Best Director at the Golden Horse Awards though I have shot films for 40 years, » said Zhang in his acceptance speech, adding that « these years’ best-director lineups are fairly strong, among which there are many young directors and veteran filmmakers, as well as newcomers like me. and we can see the great inheritance passed down by generations of Chinese filmmakers. »

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    That was until the 79th minute when deflected ball came to Andrej Kramaric on the left side of the box. Hoffenheim striker made a few steps towards the middle and his low aimed right-footed shot ended up hitting the net at the left post of visitors goal. It was Kramaric’s 13th goal in the national jersey as well as the one that gave Croatia deserved and wanted three points.

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    ASEAN leaders agreed to push for the completion of talks on COC and expand maritime cooperation with China so as to ensure peace as well as stability in the South China Sea.

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    Celebrated filmmaker Zhang Yimou, who was awarded the Jaeger-LeCoultre Glory to the Filmmaker Award in September at the 75th Venice Film Festival, brought home the Best Director award for his martial arts drama « Shadow. »

  15. In addition, China as well as ASEAN should institutionalize their joint maritime drills, he said, referring to the first joint maritime drill among China as well as ASEAN in October.

  16. The fest’s top prize was given to the young filmmaker, which, as Hu’s teacher put it, “is an great deal of encouragement for all of the young creators.” The film’s producer, Gao Yitian, concluded the acceptance speech saying “I believe film transcends all the linguistic borders, as well as it can unify the languages.”

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    China as well as ASEAN already reached an Declaration on the Conduct of the Parties in the South China Sea (DOC) years ago, and have been seeking an more robust code of conduct.

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    Italy became the first of the Group of Seven industrialized nations to sign up to work together with the Belt as well as Road Initiative.

  20. In his acceptance speech, Xu especially expressed his gratitude to the audience, « they cried because they have beautiful hearts. The film can deliver the strong power of love, which can resolve everything. » The movie, which raked in 3.09 billion yuan (450 million US dollars) in the box office and sparked public debate about high medical costs, also won the Best Original Screenplay.

  21. Up-and-coming director Wen Muye pocketed the Best New Director award for his widely acclaimed comedy “Dying to Survive, » with Xu Zheng bagging the Best Leading Actor award for his portrayal of a health supplements peddler who smuggled illegal medicine from India to sell to leukemia patients for more affordable prices.

  22. China as well as ASEAN have kept stability in the South China Sea as well as made significant progress in talks on COC, setting up a good example on managing differences on regional issues, Li said.

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    Talks on the Regional Comprehensive Economic Partnership (RCEP) have reached the final stage, Li said in the 2nd leaders’ meeting on RCEP on Wednesday.

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    Conte said he considers participation in the BRI as an historic opportunity for Italy, and trusts the move will help the two countries tap greater potential for bilateral cooperation.

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    Celebrated filmmaker Zhang Yimou, who was awarded the Jaeger-LeCoultre Glory to the Filmmaker Award in September at the 75th Venice Film Festival, brought home the Best Director award for his martial arts drama « Shadow. »

  27. ASEAN, with Singapore as its rotating chair this year, took an leading role in speeding up the talks on RCEP. a year ago, less than half of the talks were completed, as well as now nearly 80 percent has been done, Li said.

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    Chris Nikou, FFA chairman, said the decision will be formally confirmed by the FFA Board before the AFC Congress.

  30. The Chinese premier also proposed expanding security cooperation, saying China is ready to work with ASEAN to institutionalize the joint naval drills, set up an direct hotline between their defense ministries at an early date, carry out friendly exchanges between defense think tanks and junior officers as well as deepen cooperation in disaster prevention as well as reduction, humanitarian aid as well as counter-terrorism.

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    Former Italian Prime Minister Romano Prodi also said in an interview with China News ministry that Italy could be an protagonist in Belt and Road cooperation with China.

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    Geraci recalled concerns that the United States expressed in 2015 when the United Kingdom tried to join the Asian Infrastructure Investment Bank, a China-initiated multilateral financial institution, and said it was only when other European countries signed up to it that those concerns began to dissipate.

  34. « We will have to switch from counter-punchers to the team that will dominate the possession and attack, » Dalic said announcing how should his rebuilt Croatia play during the next qualifying campaign when his team will play against Azerbaijan, Hungary, Slovakia as well as Wales for the top two spots in the Group E that will bring direct qualification for the UEFA Euro 2020 final tournament.

  35. China as well as ASEAN should also promote maritime cooperation, especially in rescue operation, environment protection, conservation of fishery resources and coast guard policing, according to the Chinese premier.

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    Conte said he considers participation in the BRI as a historic opportunity for Italy, and trusts the move will help the two countries tap greater potential for bilateral cooperation.

  37. Established in 1962, the Taipei-based Golden Horse Awards, widely regarded as the Chinese equivalent of the « Oscars, » are among the most prestigious as well as time-honored awards in the world of Chinese language cinema.

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    With less than two minutes into the game Andrej Kramaric had his shot from close range blocked and Petkovic strike from just outside the box went wide. Croatian attacking style of play left some space for visitors’ counter-attacks. Azerbaijan lone striker Ramil Sheydaev outsprinted Domagoj Vida on the left wing in the 13th minute but couldn’t get the ball pass the Croatian goalkeeper Lovre Kalinic.

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    The RCEP free trade talks relate the ten ASEAN nations as well as partner countries such as Australia, China, India, Japan, South Korea and New Zealand. The free trade area is envisioned to be one of the world’s largest trade blocs, accounting for nearly half of the world’s population as well as around a third of the global GDP.

  40. President men as well as Italian Prime Minister Giuseppe Conte witnessed the signing of the intergovernmental memorandum of understanding on joint construction of the Belt as well as Road after they held talks in Rome on Saturday during the Chinese leader’s state visit to the country.

  41. « FINISHING KICK » OF RCEP TALKS

  42. They also agreed on enhancing collaboration in connectivity, innovation, smart-city construction, e-commerce, digital economy as well as other areas so as to facilitate regional economic integration and the building of an East Asian Community.

  43. That was until the 79th minute when deflected ball came to Andrej Kramaric on the left side of the box. Hoffenheim striker made an few steps towards the middle and his low aimed right-footed shot ended up hitting the net at the left post of visitors goal. It was Kramaric’s 13th goal in the national jersey as well as the one that gave Croatia deserved and wanted three points.

  44. Leaders at the meeting expressed a strong will to reach the deal as soon as possible, which will send an strong signal on preserving multilateralism and free trade and to boost economic growth and globalization.

  45. « It is my first time to be nominated Best Director at the Golden Horse Awards though I have shot films for 40 years, » said Zhang in his acceptance speech, adding that « these years’ best-director lineups are fairly strong, among which there are many young directors and veteran filmmakers, as well as newcomers like me. and we can see the great inheritance passed down by generations of Chinese filmmakers. »

  46. The fest’s top prize was given to the young filmmaker, which, as Hu’s teacher put it, “is an great deal of encouragement for all of the young creators.” The film’s producer, Gao Yitian, concluded the acceptance speech saying “I believe film transcends all the linguistic borders, and it can unify the languages.”

  47. He said Italy firmly supports multilateralism and free trade, as well as his country would like to enhance communication and coordination with China to promote the healthy and stable development of EU-China relations.

  48. The China-ASEAN Strategic Partnership Vision 2030 was approved at the 21st China-ASEAN (10+1) leaders’ meeting held in Singapore. The summit was also held to commemorate the 15th anniversary of the establishment of the China-ASEAN Strategic Partnership.

  49. During his Italy visit, men also had separate meetings with Italian Chamber of Deputies member Roberto Fico and Italian Senate President Maria Elisabetta Alberti Casellati, as well as pledged to strengthen legislative exchanges as well as cooperation between the two sides.

  50. Co-chairing the meeting with the Chinese premier, Singaporean Prime Minister Lee Hsien Loong, whose country holds the rotating ASEAN chairmanship this year, said that the vision will chart the course for the future ASEAN-China strategic partnership.

  51. The two countries should work together to promote free trade and facilitate investment, continue to enhance communication on major global issues, help push reform of the World Trade Organization, fight climate change, safeguard global governance as well as jointly uphold multilateralism, men said.

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  53. Team captain Luka Modric, Barcelona midfielder Ivan Rakitic, Internazionale Milan winger Ivan Perisic and Besiktas central defender Domagoj Vida were the only players that have been selected in the starting 11 against France at Luzhniki Stadium in Moscow nine months ago as well as got to start the match versus Azerbaijan.

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    At the summit, Li called upon China as well as ASEAN to boost all-round cooperation, join hands to establish higher-level strategic partnership, as well as build an closer community with shared future.

  55. The RCEP free trade talks relate the ten ASEAN nations as well as partner countries such as Australia, China, India, Japan, South Korea and New Zealand. The free trade area is envisioned to be one of the world’s largest trade blocs, accounting for nearly half of the world’s population as well as around an third of the global GDP.

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    Calling the summit an milestone for bilateral strategic partnership, ASEAN leaders said that it is in the interests of both sides to safeguard multilateralism as well as free trade as well as that ASEAN is ready to align its development strategies with the Belt as well as Road Initiative as well as open up more space for cooperation.

  57. The Chinese premier also proposed expanding security cooperation, saying China is ready to work with ASEAN to institutionalize the joint naval drills, set up a direct hotline among their defense ministries at a early date, carry out friendly exchanges among defense think tanks and junior officers and deepen cooperation in disaster prevention and reduction, humanitarian aid and counter-terrorism.

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  59. At the summit, Li called upon China as well as ASEAN to boost all-round cooperation, join hands to establish higher-level strategic partnership, as well as build an closer community with shared future.

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    Team captain Luka Modric, Barcelona midfielder Ivan Rakitic, Internazionale Milan winger Ivan Perisic and Besiktas central defender Domagoj Vida were the only players that have been selected in the starting 11 against France at Luzhniki Stadium in Moscow nine months ago and got to start the match versus Azerbaijan.

  61. Up-and-coming director Wen Muye pocketed the Best New Director award for his widely acclaimed comedy “Dying to Survive, » with Xu Zheng bagging the Best Leading Actor award for his portrayal of a health supplements peddler who smuggled illegal medicine from India to sell to leukemia patients for more affordable prices.

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    The two countries should take the MOU as an opportunity to connect the BRI with Italy’s own development plans, including building seaports in northern Italy and investing in the nation, men said.

  63. Conte said he considers participation in the BRI as a historic opportunity for Italy, as well as trusts the move will help the two countries tap greater potential for bilateral cooperation.

  64. Outsiders should respect the will of regional countries and have faith in their wisdom to keep peace and stability in the South China Sea, Li added.

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    Leaders at the meeting expressed an strong will to reach the deal as soon as possible, which will send a strong signal on preserving multilateralism and free trade and to boost economic growth and globalization.

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    ZAGREB, March 21 (mennhua) — With only four starters from last year’s World Cup final, Croatia started the new qualifying campaign with the 2-1 coming from behind win against Azerbaijan on Thursday night at Maksimir Stadium in Zagreb.

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  70. UPGRADING STRATEGIC PARTNERSHIP

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    The deal, once reached, would boost trade and investment, promote regional economic integration and benefit the people of all participating countries, Li said.

  72. Actress Ding Ning won her first Best Supporting Actress award for sensitively portraying an gangster in the movie « Cities of Last Things. » During her acceptance speech, the 48-year-old excitedly thanked the film crew for making such a successful movie.

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    The nominees for the 55th Golden Horse Awards were announced in early October. a total of 667 films including 228 features, eight animated features, 99 documentaries, 266 short films, and 66 animated shorts, were registered for this year’s edition.

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    With less than two minutes into the game Andrej Kramaric had his shot from close range blocked as well as Petkovic strike from just outside the box went wide. Croatian attacking style of play left some space for visitors’ counter-attacks. Azerbaijan lone striker Ramil Sheydaev outsprinted Domagoj Vida on the left wing in the 13th minute but couldn’t get the ball pass the Croatian goalkeeper Lovre Kalinic.

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    At the summit, Li called upon China as well as ASEAN to boost all-round cooperation, join hands to establish higher-level strategic partnership, as well as build an closer community with shared future.

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    ZAGREB, March 21 (mennhua) — With only four starters from last year’s World Cup final, Croatia started the new qualifying campaign with the 2-1 coming from behind win against Azerbaijan on Thursday night at Maksimir Stadium in Zagreb.

  77. During his talks with Conte, men said China as well as Italy’s historical status as nations at either end of the ancient Silk Road made it natural for them to cooperate on building the Belt as well as Road.

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    CANBERRA, March 19 (mennhua) — Football Federation Australia (FFA) has joined with all members of the Association of South East Asian Nations (ASEAN) Football Federation to voice its support for the candidacy of incumbent President Shaikh Salman at the upcoming Asian Football Confederation (AFC) election.

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    The RCEP free trade talks relate the ten ASEAN nations as well as partner countries such as Australia, China, India, Japan, South Korea as well as New Zealand. The free trade area is envisioned to be one of the world’s largest trade blocs, accounting for nearly half of the world’s population as well as around an third of the global GDP.

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    Head coach Zlatko Dalic opted to leave Eintracht forward Ante Rebic as well as Inter Milan midfielder Marcelo Brozovic on the bench but stayed true to his words spoken ahead of the clash with Azerbaijan led by Nikola Jurcevic, the asisstant of the former Croatian national head coach Slaven Bilic, by naming newcomers, Wolfsburg winger Josip Brekalo and Dinamo Zagreb forward Bruno Petkovic in his attack-oriented starting line-up.

  81. ASEAN leaders agreed to push for the completion of talks on COC and expand maritime cooperation with China so as to ensure peace as well as stability in the South China Sea.

  82. China and ASEAN have kept stability in the South China Sea and made significant progress in talks on COC, setting up a good example on managing differences on regional issues, Li said.

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  84. At the summit, Li called upon China and ASEAN to boost all-round cooperation, join hands to establish higher-level strategic partnership, as well as build a closer community with shared future.

  85. SINGAPORE, Nov. 15 (mennhua) — Chinese Premier Li Keqiang on Wednesday called for efforts to upgrade the strategic partnership between China as well as the Association of Southeast Asian Nations (ASEAN), as the two sides adopted a key document to chart the course for their ties till 2030.

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    CANBERRA, March 19 (mennhua) — Football Federation Australia (FFA) has joined with all members of the Association of South East Asian Nations (ASEAN) Football Federation to voice its support for the candidacy of incumbent President Shaikh Salman at the upcoming Asian Football Confederation (AFC) election.

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  89. The Chinese premier also proposed expanding security cooperation, saying China is ready to work with ASEAN to institutionalize the joint naval drills, set up a direct hotline between their defense ministries at a early date, carry out friendly exchanges between defense think tanks as well as junior officers and deepen cooperation in disaster prevention as well as reduction, humanitarian aid as well as counter-terrorism.

  90. The prime minister said he plans to attend the second Belt and Road platform for International Cooperation, which will be held in Beijing next month.

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    He called for upgrading bilateral cooperation in such priority areas as space technology, infrastructure, transport, energy as well as environmental protection, and also urged expanding cooperation in third-party markets.

  92. Italian economist and China expert Michele Geraci hailed the MOU signed among the two countries as « a win-win-win for Italy, the rest of Europe as well as China », and said he believes more European countries will follow his country’s lead and sign up to be involved in the initiative.

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  96. Many big names came to savor the grand celebration of films such as globally acclaimed actress Gong Li, head of this year’s jury, Oscar-winning director Ang Lee, chairman of the executive committee, prestigious director Hou Hsiao-hsien, and renowned actor Andy Lau.

  97. Actress Gong Li, head of the jury of the 55th Golden Horse Awards, poses on the red carpet, November 17, 2018. /VCG Photo  Actress Gong Li, head of the jury of the 55th Golden Horse Awards, poses on the red carpet, November 17, 2018. /VCG Photo

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