{"id":11091,"date":"2020-08-25T15:51:30","date_gmt":"2020-08-25T15:51:30","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11091"},"modified":"2020-08-25T15:51:30","modified_gmt":"2020-08-25T15:51:30","slug":"le-guide-du-lmnp-et-lmp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/le-guide-du-lmnp-et-lmp\/","title":{"rendered":"Le guide du LMNP et LMP"},"content":{"rendered":"

Vous souhaitez vous lancer dans la location meubl\u00e9e, mais vous h\u00e9sitez entre les statuts de <\/span>LMNP et de LMP<\/span><\/a> ? Avant de faire votre choix, il est important de conna\u00eetre les conditions d\u2019acc\u00e8s \u00e0 chacun de ces deux dispositifs et de la fiscalit\u00e9 qui en d\u00e9coule. D\u00e9couvrez notre<\/span> guide du LMNP et LMP<\/b> pour r\u00e9ussir votre projet.<\/span><\/p>\n

Guide du LMNP et LMP : des r\u00e9gimes accessibles selon certaines conditions<\/span><\/h2>\n

Le r\u00e9gime LMP s\u2019applique si :<\/span><\/p>\n

    \n
  • au moins un membre du foyer fiscal est inscrit au r\u00e9gime du commerce et des soci\u00e9t\u00e9s (RCS) ;<\/span><\/li>\n
  • les recettes issues de la location sont sup\u00e9rieures \u00e0 23 000 \u20ac sur l\u2019ann\u00e9e civile ;<\/span><\/li>\n
  • les recettes sont sup\u00e9rieures aux autres revenus du loyer (salaires, revenus fonciers, etc.).<\/span><\/li>\n<\/ul>\n

    En l\u2019absence de l\u2019une de ces conditions, vous basculerez automatiquement sous le r\u00e9gime de LMNP.<\/span><\/p>\n

    Le r\u00e9gime fiscal en LMP<\/span><\/h2>\n

    Le r\u00e9gime fiscal du statut LMP est corr\u00e9l\u00e9 \u00e0 la personnalit\u00e9 juridique du loueur. Partant de ce principe, les recettes peuvent \u00eatre soumises :<\/span><\/p>\n

      \n
    • \u00e0 l\u2019imp\u00f4t sur le revenu au titre des b\u00e9n\u00e9fices industriels et commerciaux (BIC) ;<\/span><\/li>\n
    • \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ;<\/span><\/li>\n
    • au r\u00e9gime des micro-entreprises ou micro-BIC en ce qui concerne les auto-entrepreneurs, si le chiffre d\u2019affaires hors taxes n\u2019est pas sup\u00e9rieur \u00e0 82 800 \u20ac : sous ce r\u00e9gime, un abattement de 50 % est effectu\u00e9 sur les recettes, mais les d\u00e9ductions de charges ne sont pas possibles.<\/span><\/li>\n<\/ul>\n

      \u00c0 noter que l\u2019imp\u00f4t sur le revenu et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sont soumis \u00e0 des r\u00e9gimes r\u00e9els d\u2019imposition. Contrairement au r\u00e9gime du micro-BIC, les charges sont d\u00e9ductibles des revenus globaux. Cela concerne les assurances, les travaux de r\u00e9novation et d\u2019entretien. Il est \u00e9galement possible de d\u00e9duire les amortissements du r\u00e9sultat fiscal et de les reporter sans contrainte de dur\u00e9e.\u00a0<\/span><\/p>\n

      Bon \u00e0 savoir : les LMP de tourisme d\u00e9pendent du r\u00e9gime fiscal de la para-h\u00f4tellerie, car ils proposent des prestations qui se rapprochent de ce secteur d\u2019activit\u00e9s (petit d\u00e9jeuner, accueil, etc.).<\/span><\/p>\n

      Le r\u00e9gime fiscal en LMNP<\/span><\/h2>\n

      Si les revenus locatifs annuels ne d\u00e9passent pas 33 200 \u20ac (82 800 \u20ac pour les LMNP en locations saisonni\u00e8res situ\u00e9s dans le secteur du tourisme), le propri\u00e9taire qui loue des logements en LMNP peut opter pour :<\/span><\/p>\n

        \n
      • le r\u00e9gime micro-BIC et b\u00e9n\u00e9ficier d\u2019un abattement \u00e0 hauteur de 50 % sur ses revenus locatifs ;<\/span><\/li>\n
      • le r\u00e9gime r\u00e9el, qui offre la possibilit\u00e9 de d\u00e9duire les charges r\u00e9elles et d\u2019amortissements pendant 10 ans maximum et sans limitation dans le temps en ce qui concerne l\u2019amortissement du bien.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

        Vous souhaitez vous lancer dans la location meubl\u00e9e, mais vous h\u00e9sitez entre les statuts de LMNP et de LMP ? Avant de faire votre choix, il est important de conna\u00eetre les conditions d\u2019acc\u00e8s \u00e0 chacun de ces deux dispositifs et de la fiscalit\u00e9 qui en d\u00e9coule. D\u00e9couvrez notre guide du LMNP et LMP pour r\u00e9ussir…<\/p>\n","protected":false},"author":5,"featured_media":11092,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[57],"tags":[],"yoast_head":"\nLe guide du LMNP et LMP : r\u00e9ussissez votre investissement locatif<\/title>\n<meta name=\"description\" content=\"Avant d'investir dans l'immobilier locatif, il est important de ma\u00eetriser certains param\u00e8tres. 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