{"id":11270,"date":"2020-09-07T05:52:37","date_gmt":"2020-09-07T05:52:37","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11270"},"modified":"2020-09-07T05:52:37","modified_gmt":"2020-09-07T05:52:37","slug":"fiscalite-lmnp-lmp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/fiscalite-lmnp-lmp\/","title":{"rendered":"Fiscalit\u00e9 LMNP LMP"},"content":{"rendered":"

Ma\u00eetriser la fiscalit\u00e9 en <\/span>LMNP et LMP<\/span><\/a> est essentiel pour r\u00e9ussir et optimiser son investissement immobilier. Voici les diff\u00e9rents \u00e9l\u00e9ments constitutifs de la <\/span>fiscalit\u00e9 LMNP et LMP.<\/b><\/p>\n

Fiscalit\u00e9 LMNP et LMP : l\u2019imp\u00f4t sur le revenu<\/span><\/h2>\n

Au niveau fiscal, la location meubl\u00e9e r\u00e9guli\u00e8re rel\u00e8ve de la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC). Une personne qui loue des meubl\u00e9s d\u00e9pend du r\u00e9gime micro-BIC d\u00e8s lorsque ses recettes annuelles n\u2019exc\u00e8dent pas 72 500 \u20ac par an. L\u2019abattement forfaitaire consenti est de 50 %.<\/span><\/p>\n

Au-del\u00e0 de ce seuil ou par choix, le r\u00e9gime r\u00e9el d\u2019imposition pr\u00e9vaut. Il est alors possible de d\u00e9duire :<\/span><\/p>\n

    \n
  • les int\u00e9r\u00eats d\u2019emprunt ;<\/span><\/li>\n
  • les travaux d\u2019entretien et les travaux de r\u00e9paration courants ;<\/span><\/li>\n
  • l\u2019amortissement du logement et des frais d\u2019achat, du mobilier et des travaux non d\u00e9ductibles.<\/span><\/li>\n<\/ul>\n

    En cas de d\u00e9ficit, ce dernier pourra \u00eatre imput\u00e9 pendant 10 ans sur les b\u00e9n\u00e9fices engendr\u00e9s par des locations meubl\u00e9es.<\/span><\/p>\n

    La plus-value<\/span><\/h2>\n

    En LMNP<\/span><\/h3>\n

    Pour les ventes, le LMNP est tax\u00e9 selon les principes des plus-values des particuliers. C\u2019est un r\u00e9gime tr\u00e8s favorable : les amortissements d\u00e9duits n\u2019ont pas \u00e0 \u00eatre r\u00e9int\u00e9gr\u00e9s.<\/span><\/p>\n

    En LMP<\/span><\/h3>\n

    En LMP, l\u2019amortissement qui est non d\u00e9duit fiscalement est additionn\u00e9 \u00e0 la valeur nette comptable consid\u00e9r\u00e9e pour calculer la plus ou moins-value li\u00e9e \u00e0 la vente.<\/span><\/p>\n

    La TVA, \u00e9l\u00e9ment important de la fiscalit\u00e9 LMNP et LMP<\/span><\/h2>\n

    Les contribuables qui exercent une activit\u00e9 de location meubl\u00e9e sont g\u00e9n\u00e9ralement exon\u00e9r\u00e9s de TVA. N\u00e9anmoins, ils doivent s\u2019en acquitter dans les cas suivants :<\/span><\/p>\n

    Donc, par exception, les loueurs en meubl\u00e9 sont soumis \u00e0 TVA dans les cas suivants : les locations de biens meubl\u00e9s qui se situent dans des h\u00f4tels de tourisme class\u00e9s, des villages de vacances class\u00e9s ou agr\u00e9\u00e9s, des r\u00e9sidences de tourisme class\u00e9es et les \u00e9tablissements qui proposent des prestations proches de l\u2019h\u00f4tellerie (g\u00eetes ruraux, chambres d\u2019h\u00f4tes, r\u00e9sidences \u00e9tudiantes, maisons de retraite, etc.).<\/span><\/p>\n

    Bon \u00e0 savoir : lorsque les services sont fournis par des prestataires diff\u00e9rents, la location meubl\u00e9e est exon\u00e9r\u00e9e de TVA.<\/span><\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Ma\u00eetriser la fiscalit\u00e9 en LMNP et LMP est essentiel pour r\u00e9ussir et optimiser son investissement immobilier. Voici les diff\u00e9rents \u00e9l\u00e9ments constitutifs de la fiscalit\u00e9 LMNP et LMP. Fiscalit\u00e9 LMNP et LMP : l\u2019imp\u00f4t sur le revenu Au niveau fiscal, la location meubl\u00e9e r\u00e9guli\u00e8re rel\u00e8ve de la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC). Une personne…<\/p>\n","protected":false},"author":5,"featured_media":11271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[57],"tags":[],"yoast_head":"\nFiscalit\u00e9 LMNP LMP : les principaux points \u00e0 retenir<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez quels sont les principaux points \u00e0 retenir de la fiscalit\u00e9 LMNP \/ LMP et r\u00e9ussissez vos investissements immobiliers locatifs meubl\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\/fiscalite-lmnp-lmp\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalit\u00e9 LMNP LMP : les principaux points \u00e0 retenir\" \/>\n<meta property=\"og:description\" content=\"D\u00e9couvrez quels 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content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gridky.com\/blog\/fiscalite-lmnp-lmp\/\",\"url\":\"https:\/\/www.gridky.com\/blog\/fiscalite-lmnp-lmp\/\",\"name\":\"Fiscalit\u00e9 LMNP LMP : les principaux points \u00e0 retenir\",\"isPartOf\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\"},\"datePublished\":\"2020-09-07T05:52:37+00:00\",\"dateModified\":\"2020-09-07T05:52:37+00:00\",\"author\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/5718be099963c72485d9640da15a6fa4\"},\"description\":\"D\u00e9couvrez quels sont les principaux points \u00e0 retenir de la fiscalit\u00e9 LMNP \/ LMP et r\u00e9ussissez vos investissements immobiliers locatifs 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