{"id":11258,"date":"2020-09-07T05:53:01","date_gmt":"2020-09-07T05:53:01","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11258"},"modified":"2020-09-07T05:53:01","modified_gmt":"2020-09-07T05:53:01","slug":"que-choisir-entre-regime-reel-ou-regime-simplifie-pour-la-location-lmnp-ou-lmp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/que-choisir-entre-regime-reel-ou-regime-simplifie-pour-la-location-lmnp-ou-lmp\/","title":{"rendered":"Que choisir entre r\u00e9gime r\u00e9el ou r\u00e9gime simplifi\u00e9 pour la location LMNP ou LMP ?"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">D\u00e9clarer ses revenus est grandement simplifi\u00e9 par les d\u00e9clarations de revenus pr\u00e9-remplies. Cela permet de v\u00e9rifier et de valider facilement les informations pr\u00e9sentes. N\u00e9anmoins, tout n\u2019est pas renseign\u00e9 automatiquement et le contribuable doit notamment indiquer lui-m\u00eame ses revenus fonciers. Pour cela, il existe des r\u00e9gimes : le r\u00e9gime r\u00e9el et le r\u00e9gime simplifi\u00e9 micro-foncier. Alors, <\/span><b>que choisir entre r\u00e9gime r\u00e9el ou r\u00e9gime simplifi\u00e9 pour la location en <a href=\"https:\/\/www.gridky.com\/lmnp\">LMNP ou LMP<\/a> ?<\/b><\/p>\n<h2><span style=\"font-weight: 400;\">Le r\u00e9gime r\u00e9el pour la location LMNP ou LMP<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Le r\u00e9gime r\u00e9el s\u2019applique automatiquement d\u00e8s lors que les revenus fonciers sont sup\u00e9rieurs \u00e0 15 000 \u20ac par an. Si vos revenus sont inf\u00e9rieurs \u00e0 ce palier, vous pouvez n\u00e9anmoins demander \u00e0 y \u00eatre assujetti. Pour cela, il faut pr\u00e9ciser sur le <\/span><a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2044\/declaration-des-revenus-fonciers\"><span style=\"font-weight: 400;\">formulaire 2044<\/span><\/a><span style=\"font-weight: 400;\"> le revenu net per\u00e7u, qui correspond au revenu brut auquel il convient de soustraire les diff\u00e9rentes charges : imp\u00f4t foncier, travaux, assurance, int\u00e9r\u00eats d\u2019emprunt, etc. Dans le cas o\u00f9 un d\u00e9ficit subsiste, il est possible de reporter le solde sur les ann\u00e9es suivantes ou de le d\u00e9duire des revenus globaux du m\u00e9nage, exception faite toutefois des int\u00e9r\u00eats d\u2019emprunt.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bon \u00e0 savoir : le choix du r\u00e9gime r\u00e9el vaut pour une dur\u00e9e incompressible de 3 ans. Avant de vous d\u00e9cider, r\u00e9fl\u00e9chissez bien et prenez le temps d\u2019\u00e9valuer vos charges pour les 3 ann\u00e9es \u00e0 venir.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Le r\u00e9gime simplifi\u00e9 ou r\u00e9gime micro-foncier en LMNP ou LMP<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Le r\u00e9gime simplifi\u00e9 ou r\u00e9gime micro-foncier concerne les contribuables dont les revenus fonciers tir\u00e9s de locations de logements non meubl\u00e9s n\u2019exc\u00e8dent pas 15 000 \u20ac par an hors charges et hors taxes dans le cas o\u00f9 les loyers sont soumis \u00e0 la TVA. Attention toutefois : le micro-foncier n\u2019est pas compatible avec certains dispositifs de d\u00e9fiscalisation, comme la loi Pinel ou la loi Malraux. Pour d\u00e9clarer le r\u00e9gime micro-foncier, il convient de remplir la case qui correspond dans votre d\u00e9claration simplifi\u00e9e (case 4BE). L\u2019abattement sera alors de 30 % pour les frais. Autrement dit, la taxation sera effectu\u00e9e sur seulement 70 % de vos revenus. Si vous le souhaitez, vous pouvez demander \u00e0 opter pour le r\u00e9gime r\u00e9el.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">La taxation du solde au bar\u00e8me<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Que vous choisissiez le r\u00e9gime r\u00e9el ou le r\u00e9gime simplifi\u00e9, vous devrez dans tous les cas ajouter votre revenu foncier \u00e0 votre d\u00e9claration de revenus. Le solde est soumis \u00e0 l\u2019imp\u00f4t sur le revenu en fonction de votre tranche marginale (14 %, 30 %, 41 % ou 45 %) et aux pr\u00e9l\u00e8vements sociaux \u00e0 hauteur de 15 %.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9clarer ses revenus est grandement simplifi\u00e9 par les d\u00e9clarations de revenus pr\u00e9-remplies. Cela permet de v\u00e9rifier et de valider facilement les informations pr\u00e9sentes. N\u00e9anmoins, tout n\u2019est pas renseign\u00e9 automatiquement et le contribuable doit notamment indiquer lui-m\u00eame ses revenus fonciers. Pour cela, il existe des r\u00e9gimes : le r\u00e9gime r\u00e9el et le r\u00e9gime simplifi\u00e9 micro-foncier. Alors,&hellip;<\/p>\n","protected":false},"author":5,"featured_media":11259,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[57],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>R\u00e9gime r\u00e9el ou r\u00e9gime simplifi\u00e9 en LMNP et LMP : que choisir ?<\/title>\n<meta name=\"description\" content=\"Vous \u00eates investisseur en locations meubl\u00e9es en LMNP ou LMP ? 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