{"id":10873,"date":"2020-08-18T09:00:21","date_gmt":"2020-08-18T09:00:21","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=10873"},"modified":"2020-08-18T09:00:21","modified_gmt":"2020-08-18T09:00:21","slug":"la-fiscalite-dun-investissement-locatif","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/la-fiscalite-dun-investissement-locatif\/","title":{"rendered":"La fiscalit\u00e9 d&rsquo;un investissement locatif"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La <\/span><b>fiscalit\u00e9 d&rsquo;un <\/b><a href=\"https:\/\/www.gridky.com\/investissement-locatif\"><b>investissement locatif<\/b><\/a><span style=\"font-weight: 400;\"> comprend des sp\u00e9cificit\u00e9s qu\u2019il est bon de conna\u00eetre avant de se lancer dans des projets de placements immobiliers. Voici tout ce que vous devez savoir pour optimiser votre d\u00e9fiscalisation et r\u00e9ussir vos investissements immobiliers locatifs.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">La fiscalit\u00e9 d\u2019un investissement locatif en meubl\u00e9s<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime micro BIC<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal micro BIC s\u2019applique lorsque les loyers per\u00e7us n\u2019exc\u00e8dent pas 72 600 \u20ac par an. Dans ce cas, un abattement fiscal de 50 % est automatiquement appliqu\u00e9, sans besoin de fournir un quelconque justificatif. Si vous le souhaitez, vous pouvez demander \u00e0 \u00eatre soumis au r\u00e9gime r\u00e9el, notamment si vos charges sont \u00e9lev\u00e9es et qu\u2019elles sont sup\u00e9rieures \u00e0 l\u2019abattement consenti.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal r\u00e9el<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal r\u00e9el concerne les cas o\u00f9 les revenus issus des loyers sont sup\u00e9rieurs \u00e0 72 600 \u20ac par an. Les charges sont d\u00e9ductibles des recettes (achats de meubles, travaux de r\u00e9novation, etc.). Ce r\u00e9gime fiscal permet \u00e9galement de d\u00e9gager un d\u00e9ficit foncier :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sous le statut LMNP, le d\u00e9ficit foncier est d\u00e9ductible du revenu global, \u00e0 hauteur de 10 700 \u20ac par an et par foyer (l\u2019exc\u00e9dent est reportable sur les 10 ann\u00e9es qui suivent).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sous le statut LMP, il est imputable aux revenus et reportable sans aucune limite de dur\u00e9e.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">La loi Censi-Bouvard en LMNP<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Si vous choisissez d\u2019investir en r\u00e9sidence de services, vous pourrez b\u00e9n\u00e9ficier des avantages pr\u00e9vus par la loi Censi-Bouvard. Ce dispositif permet de d\u00e9fiscaliser en d\u00e9duisant de son imp\u00f4t sur le revenu jusqu\u2019\u00e0 11 % du co\u00fbt du bien, \u00e0 condition de le confier pendant 9 ans minimum \u00e0 un prestataire qui l&rsquo;exploitera. La limite par ann\u00e9e est fix\u00e9e \u00e0 300 000 \u20ac d\u2019investissement.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">La fiscalit\u00e9 d&rsquo;un investissement locatif pour des biens non meubl\u00e9s<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime micro foncier<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Si vos revenus fonciers bruts annuels ne d\u00e9passent pas 15 000 \u20ac, c\u2019est le r\u00e9gime micro foncier qui est de rigueur. L\u2019abattement appliqu\u00e9 automatiquement est de 30 %. Il est possible de choisir le r\u00e9gime r\u00e9el, notamment pour les situations o\u00f9 il s\u2019av\u00e8re plus avantageux (si le montant des charges est sup\u00e9rieur \u00e0 30 % des recettes imposables).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal r\u00e9el<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Le r\u00e9gime fiscal r\u00e9el d\u2019imposition s\u2019applique si les recettes issues des loyers per\u00e7us chaque ann\u00e9e exc\u00e8dent 15 000 \u20ac. L\u2019avantage de ce dispositif r\u00e9side dans le fait que les frais et les charges sont d\u00e9ductibles des recettes locatives. Cela concerne les int\u00e9r\u00eats d\u2019emprunt, les primes d\u2019assurance, les travaux de r\u00e9novation ou d\u2019am\u00e9lioration du bien et les frais de gestion. Comme pour la location meubl\u00e9e, ce r\u00e9gime fiscal permet de cr\u00e9er du d\u00e9ficit foncier imputable sur le revenu \u00e0 hauteur de 10 700 \u20ac chaque ann\u00e9e, reportable pendant 10 ans.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Les avantages de la loi Pinel<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Le dispositif Pinel permet de b\u00e9n\u00e9ficier d\u2019une r\u00e9duction de l\u2019imp\u00f4t sur le revenu de 12, 18 ou 21 % \u00e0 condition de louer le bien 6, 9 ou 12 ans, dans la limite de 300 000 \u20ac d\u2019investissement par an et par foyer fiscal. Retrouvez toutes les informations indispensables en consultant notre article sur la <\/span><a href=\"https:\/\/www.gridky.com\/loi-pinel\"><span style=\"font-weight: 400;\">loi Pinel<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La fiscalit\u00e9 d&rsquo;un investissement locatif comprend des sp\u00e9cificit\u00e9s qu\u2019il est bon de conna\u00eetre avant de se lancer dans des projets de placements immobiliers. Voici tout ce que vous devez savoir pour optimiser votre d\u00e9fiscalisation et r\u00e9ussir vos investissements immobiliers locatifs. La fiscalit\u00e9 d\u2019un investissement locatif en meubl\u00e9s Le r\u00e9gime micro BIC Le r\u00e9gime fiscal micro&hellip;<\/p>\n","protected":false},"author":5,"featured_media":10874,"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>Fiscalit\u00e9 et investissement locatif : quelles sont les r\u00e8gles ?<\/title>\n<meta name=\"description\" content=\"Quelles est la fiscalit\u00e9 d&#039;un investissement locatif ? Quels sont les diff\u00e9rents r\u00e9gimes de fiscalit\u00e9 ? 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