{"id":10840,"date":"2020-07-27T10:06:34","date_gmt":"2020-07-27T10:06:34","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=10840"},"modified":"2021-02-17T16:01:19","modified_gmt":"2021-02-17T16:01:19","slug":"les-points-cles-de-la-fiscalite-immobiliere","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/","title":{"rendered":"Les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Comprendre la fiscalit\u00e9 immobili\u00e8re lorsque l\u2019on souhaite r\u00e9aliser des <\/span><a href=\"https:\/\/www.gridky.com\/investissement-locatif\"><span style=\"font-weight: 400;\">investissements locatifs<\/span><\/a><span style=\"font-weight: 400;\"> est primordial. Que vous achetiez un bien pour vous-m\u00eame ou pour le louer, vous serez soumis \u00e0 des imp\u00f4ts. Alors, quels sont <\/span><b>les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re<\/b><span style=\"font-weight: 400;\"> ?\u00a0<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Les imp\u00f4ts locaux : un des points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">La taxe fonci\u00e8re<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">La taxe fonci\u00e8re est due <strong>au 1er janvier de chaque ann\u00e9e<\/strong> par<strong> le propri\u00e9taire du logement<\/strong>. Son montant d\u00e9pend du <strong>taux fix\u00e9 par les collectivit\u00e9s territoriales<\/strong>. L\u2019avis d\u2019imposition inclut la taxe sur les ordures m\u00e9nag\u00e8res. L\u2019imp\u00f4t foncier doit \u00eatre pay\u00e9 en automne.\u00a0<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">La taxe d\u2019habitation<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">La taxe d\u2019habitation incombe \u00e0 <strong>l\u2019occupant<\/strong> d\u2019un bien <strong>au 1er janvier de chaque ann\u00e9e<\/strong>. Son calcul est bas\u00e9 sur la valeur locative du logement, \u00e0 laquelle il convient de d\u00e9duire des abattements fix\u00e9s par les communes. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si vous louez un appartement ou une maison et que vous n\u2019avez pas de locataire en place au cours de l\u2019ann\u00e9e en cours, vous devrez vous acquitter de la taxe d\u2019habitation.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">L\u2019imposition sur la plus-value<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Une vente immobili\u00e8re est soumise \u00e0 <strong>l\u2019imp\u00f4t sur la plus-value<\/strong>, \u00e0 quelques exceptions pr\u00e8s :\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la vente d\u2019une r\u00e9sidence principale ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la vente d\u2019un bien immobilier dont l\u2019acquisition a eu lieu il y a plus de 30 ans ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les ventes dont le montant est inf\u00e9rieur \u00e0 15 000 \u20ac ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les ventes par des retrait\u00e9s ou des invalides sous certaines conditions ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la vente d\u2019une r\u00e9sidence secondaire dans certains cas.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Il convient ensuite de d\u00e9duire le prix de vente du bien et son prix de revient, ainsi qu\u2019un abattement proportionnel au nombre d\u2019ann\u00e9es de possession du logement. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">Une fois ce calcul effectu\u00e9, <strong>le taux d\u2019imposition<\/strong> peut \u00eatre appliqu\u00e9. Il s\u2019\u00e9l\u00e8ve \u00e0 <strong>34,5 %<\/strong>.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">L\u2019imp\u00f4t de solidarit\u00e9 sur la fortune<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">L\u2019<strong>imp\u00f4t de solidarit\u00e9 sur la fortune (ISF)<\/strong> est une taxe sur la valeur nette des biens mobiliers et immobiliers lorsque ceux-ci atteignent <strong>au moins 800 000 \u20ac<\/strong>. Pour effectuer le calcul, il faut d\u00e9duire les emprunts consentis pour acheter vos biens. Voici les diff\u00e9rentes tranches de l\u2019ISF :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">entre 800 000 \u20ac et 1,3 million \u20ac : 0,5 % ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">entre 1,3 million \u20ac et 2,57 millions \u20ac : 0,70 % ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">entre 2,57 millions \u20ac et 5 millions \u20ac : 1 % ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">sup\u00e9rieur \u00e0 5 millions \u20ac et inf\u00e9rieur ou \u00e9gal \u00e0 10 millions \u20ac : 1,25 % ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">sup\u00e9rieure \u00e0 10 millions \u20ac : 1,5 %.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bien qu\u2019il soit d\u2019usage de penser que l\u2019imposition d\u00e9bute \u00e0 partir de 1,3 million d\u2019euros, la premi\u00e8re tranche est bel et bien celle de 800 000 \u20ac.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">La fiscalit\u00e9 immobili\u00e8re des revenus fonciers<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">En tant que propri\u00e9taire d\u2019un ou plusieurs biens immobiliers, vous \u00eates <strong>impos\u00e9 sur le revenu<\/strong> pour la ou les locations que vous d\u00e9clarez :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">via votre <strong>d\u00e9claration de revenus<\/strong> si les loyers per\u00e7us sont inf\u00e9rieurs \u00e0 15 000 \u20ac : vous b\u00e9n\u00e9ficierez d\u2019un abattement de 30 % correspondant aux charges de location ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">via <strong>le r\u00e9gime r\u00e9el<\/strong>, en remplissant une d\u00e9claration annexe : vous pourrez d\u00e9duire toutes les charges de la location (travaux d\u2019entretien, de r\u00e9novation, d\u2019am\u00e9lioration des performances \u00e9nerg\u00e9tiques, etc.).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: center;\"><strong>A noter :<\/strong> si vous faites partie de ces contribuables qui payent <strong>plus de 2500\u20ac d&rsquo;imp\u00f4ts par an<\/strong>, faire appel \u00e0 un <strong>dispositif de d\u00e9fiscalisation<\/strong> en investissant dans l&rsquo;immobilier peut s&rsquo;av\u00e9rer <strong>une v\u00e9ritable aubaine<\/strong> ! Vous pourrez r\u00e9duire vos imp\u00f4ts tout en vous constituant un patrimoine \u00e0 terme.<\/p>\n<p style=\"text-align: center;\"><strong>Pour cela, <a href=\"https:\/\/www.gridky.com\/comparateur?page=1\">comparez<\/a> les biens en fonction des dispositifs fiscaux d&rsquo;investissement gr\u00e2ce \u00e0 Gridky.\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Comprendre la fiscalit\u00e9 immobili\u00e8re lorsque l\u2019on souhaite r\u00e9aliser des investissements locatifs est primordial. Que vous achetiez un bien pour vous-m\u00eame ou pour le louer, vous serez soumis \u00e0 des imp\u00f4ts. Alors, quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?\u00a0 Les imp\u00f4ts locaux : un des points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re La taxe&hellip;<\/p>\n","protected":false},"author":5,"featured_media":10841,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[60],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?<\/title>\n<meta name=\"description\" content=\"Vous souhaitez vous informer sur les m\u00e9canismes de la fiscalit\u00e9 immobili\u00e8re ? D\u00e9couvrez quels sont les diff\u00e9rents points cl\u00e9s.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?\" \/>\n<meta property=\"og:description\" content=\"Vous souhaitez vous informer sur les m\u00e9canismes de la fiscalit\u00e9 immobili\u00e8re ? D\u00e9couvrez quels sont les diff\u00e9rents points cl\u00e9s.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/\" \/>\n<meta property=\"og:site_name\" content=\"Gridky blog\" \/>\n<meta property=\"article:published_time\" content=\"2020-07-27T10:06:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-17T16:01:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2020\/07\/Les-points-cl\u00e9s-de-la-fiscalit\u00e9-immobili\u00e8re.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"J\u00e9r\u00e9my\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"J\u00e9r\u00e9my\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/\",\"url\":\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/\",\"name\":\"Quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?\",\"isPartOf\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\"},\"datePublished\":\"2020-07-27T10:06:34+00:00\",\"dateModified\":\"2021-02-17T16:01:19+00:00\",\"author\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/5718be099963c72485d9640da15a6fa4\"},\"description\":\"Vous souhaitez vous informer sur les m\u00e9canismes de la fiscalit\u00e9 immobili\u00e8re ? D\u00e9couvrez quels sont les diff\u00e9rents points cl\u00e9s.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.gridky.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\",\"url\":\"https:\/\/www.gridky.com\/blog\/\",\"name\":\"Gridky blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gridky.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/5718be099963c72485d9640da15a6fa4\",\"name\":\"J\u00e9r\u00e9my\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/023bb2bef1696b92e4f02b7f308a9d26?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/023bb2bef1696b92e4f02b7f308a9d26?s=96&d=mm&r=g\",\"caption\":\"J\u00e9r\u00e9my\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?","description":"Vous souhaitez vous informer sur les m\u00e9canismes de la fiscalit\u00e9 immobili\u00e8re ? D\u00e9couvrez quels sont les diff\u00e9rents points cl\u00e9s.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/","og_locale":"fr_FR","og_type":"article","og_title":"Quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?","og_description":"Vous souhaitez vous informer sur les m\u00e9canismes de la fiscalit\u00e9 immobili\u00e8re ? D\u00e9couvrez quels sont les diff\u00e9rents points cl\u00e9s.","og_url":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/","og_site_name":"Gridky blog","article_published_time":"2020-07-27T10:06:34+00:00","article_modified_time":"2021-02-17T16:01:19+00:00","og_image":[{"width":1920,"height":1440,"url":"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2020\/07\/Les-points-cl\u00e9s-de-la-fiscalit\u00e9-immobili\u00e8re.jpg","type":"image\/jpeg"}],"author":"J\u00e9r\u00e9my","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"J\u00e9r\u00e9my","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/","url":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/","name":"Quels sont les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re ?","isPartOf":{"@id":"https:\/\/www.gridky.com\/blog\/#website"},"datePublished":"2020-07-27T10:06:34+00:00","dateModified":"2021-02-17T16:01:19+00:00","author":{"@id":"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/5718be099963c72485d9640da15a6fa4"},"description":"Vous souhaitez vous informer sur les m\u00e9canismes de la fiscalit\u00e9 immobili\u00e8re ? D\u00e9couvrez quels sont les diff\u00e9rents points cl\u00e9s.","breadcrumb":{"@id":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gridky.com\/blog\/les-points-cles-de-la-fiscalite-immobiliere\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.gridky.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Les points cl\u00e9s de la fiscalit\u00e9 immobili\u00e8re"}]},{"@type":"WebSite","@id":"https:\/\/www.gridky.com\/blog\/#website","url":"https:\/\/www.gridky.com\/blog\/","name":"Gridky blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gridky.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/5718be099963c72485d9640da15a6fa4","name":"J\u00e9r\u00e9my","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/023bb2bef1696b92e4f02b7f308a9d26?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/023bb2bef1696b92e4f02b7f308a9d26?s=96&d=mm&r=g","caption":"J\u00e9r\u00e9my"}}]}},"_links":{"self":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts\/10840"}],"collection":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/comments?post=10840"}],"version-history":[{"count":6,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts\/10840\/revisions"}],"predecessor-version":[{"id":11697,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts\/10840\/revisions\/11697"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/media\/10841"}],"wp:attachment":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/media?parent=10840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/categories?post=10840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/tags?post=10840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}