{"id":11273,"date":"2020-09-07T05:52:31","date_gmt":"2020-09-07T05:52:31","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11273"},"modified":"2020-09-07T05:52:31","modified_gmt":"2020-09-07T05:52:31","slug":"les-declarations-fiscales-a-remplir-pour-un-lmnp-ou-lmp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/les-declarations-fiscales-a-remplir-pour-un-lmnp-ou-lmp\/","title":{"rendered":"Les d\u00e9clarations fiscales \u00e0 remplir pour un LMNP ou LMP"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Lorsque l\u2019on investit dans l\u2019immobilier meubl\u00e9 locatif, deux statuts pr\u00e9valent : le <\/span><a href=\"https:\/\/www.gridky.com\/lmnp\"><span style=\"font-weight: 400;\">LMNP ou le LMP<\/span><\/a><span style=\"font-weight: 400;\">. Alors, quelles sont <\/span><b>les d\u00e9clarations fiscales \u00e0 remplir pour un LMNP ou un LMP<\/b><span style=\"font-weight: 400;\"> ?<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Le formulaire 2042 C Pro \u00e0 remplir pour les LMNP<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime simplifi\u00e9<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Que vous exerciez une activit\u00e9 de location en meubl\u00e9s sous le statut LMNP ou LMP, tous les revenus doivent \u00eatre d\u00e9clar\u00e9s, sauf cas particulier donnant droit \u00e0 une exon\u00e9ration. Voici comment remplir un <\/span><a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2042\/declaration-des-revenus\"><span style=\"font-weight: 400;\">formulaire 2042 C Pro<\/span><\/a><span style=\"font-weight: 400;\"> :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">pour indiquer les revenus locatifs, vous devez d\u00e9clarer le montant brut et les charges locatives au niveau de la case 5ND (indiquez \u00e9galement ceux de votre conjoint ou conjointe \u00e0 la case 5OD et ceux d\u2019une personne \u00e0 votre charge \u00e0 la case 5PD) ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">les revenus issus d\u2019une location meubl\u00e9e sont \u00e0 renseigner \u00e0 la case 5NG.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime r\u00e9el<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Deux formulaires sont \u00e0 remplir : la <\/span><a href=\"https:\/\/www.impots.gouv.fr\/portail\/formulaire\/2031-sd\/impot-sur-le-revenu\"><span style=\"font-weight: 400;\">liasse 2031-SD<\/span><\/a><span style=\"font-weight: 400;\"> et la <\/span><a href=\"https:\/\/www.service-public.fr\/particuliers\/vosdroits\/R36751\"><span style=\"font-weight: 400;\">d\u00e9claration compl\u00e9mentaire de revenus 2042 C Pro<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si vous adh\u00e9rez \u00e0 un centre de gestion agr\u00e9\u00e9, vous devez remplis la case 5NA et \u00e9ventuellement les cases 5OA et 5PA ; le cas \u00e9ch\u00e9ant, remplissez les cases 5NK et \u00e9ventuellement 5OK et 5PK.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">Comment renseigner la d\u00e9duction des d\u00e9ficits ?<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Le d\u00e9ficit cr\u00e9\u00e9 en 2019 doit \u00eatre indiqu\u00e9 \u00e0 la case 5HY dans le cas o\u00f9 vous \u00eates adh\u00e9rent \u00e0 un centre de gestion agr\u00e9\u00e9 et \u00e0 la case 5NZ le cas \u00e9ch\u00e9ant.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Le d\u00e9ficit cr\u00e9\u00e9 avant 2019 est un report de d\u00e9ficit : d\u00e9clarez la somme correspondant \u00e0 l\u2019ann\u00e9e o\u00f9 il a \u00e9t\u00e9 effectif comme suit : 5GA pour l\u2019ann\u00e9e 2009, 5GB pour l\u2019ann\u00e9e 2010, 5GC pour l\u2019ann\u00e9e 2011 et ainsi de suite.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">Les diff\u00e9rentes exon\u00e9rations<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">La location de pi\u00e8ces situ\u00e9es dans votre r\u00e9sidence principale vous exempte du remplissage du formulaire 2042 C Pro, \u00e0 condition qu\u2019elles soient lou\u00e9es \u00e0 titre de r\u00e9sidence principale et que certains plafonds soient respect\u00e9s :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">187 \u20ac par m\u00e8tre carr\u00e9 et par an en \u00cele-de-France ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">138 \u20ac par m\u00e8tre carr\u00e9 et par an dans les autres r\u00e9gions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Il est \u00e9galement possible de ne pas payer d\u2019imp\u00f4t sur les recettes locatives qui proviennent de la location occasionnelle de parties de votre habitation, pourvu qu\u2019elles n\u2019exc\u00e8dent pas 760 \u20ac par an.<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">La d\u00e9claration 2042 C \u00e0 remplir pour les LMP<\/span><\/h2>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime <\/span><span style=\"font-weight: 400;\">micro-BIC<\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la location meubl\u00e9e classique doit \u00eatre d\u00e9clar\u00e9e en renseignant la case 5KP ;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">la location de chambres d\u2019h\u00f4tes ou de meubl\u00e9s class\u00e9s doit \u00eatre report\u00e9e en case 5KO.<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-weight: 400;\">Le r\u00e9gime r\u00e9el<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Deux documents \u00e0 remplir : la <\/span><span style=\"font-weight: 400;\">liasse n\u00b02031 et l&rsquo;imprim\u00e9 2042 C Pro. Le b\u00e9n\u00e9fice est \u00e0 renseigner en case 5KC si vous \u00eates adh\u00e9rent \u00e0 un centre de gestion et en 5 KI le cas \u00e9ch\u00e9ant.<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">La d\u00e9duction des d\u00e9ficits<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">La d\u00e9duction du d\u00e9ficit se fait en case 5KF. Il est \u00e9galement possible de reporter le d\u00e9ficit pendant une dur\u00e9e de 6 ans dans la cat\u00e9gorie des revenus globaux du formulaire 2042.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque l\u2019on investit dans l\u2019immobilier meubl\u00e9 locatif, deux statuts pr\u00e9valent : le LMNP ou le LMP. Alors, quelles sont les d\u00e9clarations fiscales \u00e0 remplir pour un LMNP ou un LMP ? Le formulaire 2042 C Pro \u00e0 remplir pour les LMNP Le r\u00e9gime simplifi\u00e9 Que vous exerciez une activit\u00e9 de location en meubl\u00e9s sous le&hellip;<\/p>\n","protected":false},"author":5,"featured_media":11274,"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>Les d\u00e9clarations fiscales \u00e0 remplir pour un LMNP ou LMP<\/title>\n<meta name=\"description\" content=\"Vous \u00eates un particulier et vous louez des logements meubl\u00e9s ? 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