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Pour les dépenses d'installation ou de remplacement d'équipements permettant l'adaptation des logements à la perte d'autonomie ou au handicap mentionnées au 2° du a du 1 de l'article 200 quater A du CGI, il est admis, à titre de mesure de tempérament, que le crédit d'impôt s'applique également aux dépenses réalisées à l'extérieur de l'habitation principale ou des dépendances ...


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