{"id":11304,"date":"2020-09-08T14:47:15","date_gmt":"2020-09-08T14:47:15","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11304"},"modified":"2020-09-08T14:47:15","modified_gmt":"2020-09-08T14:47:15","slug":"presentation-du-dispositif-fiscal-lmnp-lmp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/presentation-du-dispositif-fiscal-lmnp-lmp\/","title":{"rendered":"Pr\u00e9sentation du dispositif fiscal LMNP LMP"},"content":{"rendered":"

Louer un ou plusieurs biens sous le statut <\/span>LMNP ou LMP<\/span><\/a> est une activit\u00e9 qui poss\u00e8de de nombreuses sp\u00e9cificit\u00e9s, notamment en mati\u00e8re de fiscalit\u00e9. <\/span>Pr\u00e9sentation du dispositif fiscal en LMNP et LMP.<\/b><\/p>\n

L\u2019imp\u00f4t sur le revenu au centre du dispositif fiscal en LMNP et LMP<\/span><\/h2>\n

\u00c0 l\u2019inverse des locations nues, qui rel\u00e8vent des revenus fonciers, les revenus qui proviennent de locations meubl\u00e9es en LMNP ou LMP doivent \u00eatre d\u00e9clar\u00e9s sous l\u2019un ou l\u2019autre des r\u00e9gimes suivants, d\u00e9termin\u00e9 en fonction de la structure juridique privil\u00e9gi\u00e9e par l\u2019investisseur :<\/span><\/p>\n

    \n
  • imp\u00f4t sur le revenu en ce qui concerne les b\u00e9n\u00e9fices industriels et commerciaux (BIC) ;<\/span><\/li>\n
  • l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s en micro-entreprise, lorsque le chiffre d\u2019affaires hors taxes n\u2019exc\u00e8de pas 170 000 \u20ac pour les meubl\u00e9s class\u00e9s et 70 000 \u20ac pour ceux non class\u00e9s.<\/span><\/li>\n<\/ul>\n

    S\u2019agissant d\u2019une activit\u00e9 professionnelle relevant du r\u00e9gime r\u00e9el d\u2019imposition (exception faite pour la micro-entreprise), diff\u00e9rentes charges peuvent \u00eatre d\u00e9duites du r\u00e9sultat fiscal :<\/span><\/p>\n

      \n
    • les frais de notaire et les frais de constitution de soci\u00e9t\u00e9 ;<\/span><\/li>\n
    • les frais d\u2019entretien et de r\u00e9paration :<\/span><\/li>\n
    • les taxes locales ;<\/span><\/li>\n
    • les frais de gestion et d\u2019assurances ;<\/span><\/li>\n
    • les int\u00e9r\u00eats d’emprunt ;<\/span><\/li>\n
    • l\u2019amortissement du mobilier ainsi que des am\u00e9liorations apport\u00e9es.<\/span><\/li>\n<\/ul>\n

      \u00c0 noter que le loueur en meubl\u00e9 peut r\u00e9aliser l\u2019amortissement des locaux. Le co\u00fbt d\u2019achat du bien ne constitue pas une charge qu\u2019il est possible de d\u00e9duire, mais il peut \u00eatre amorti selon la dur\u00e9e effective de d\u00e9tention. Par exemple, si cette derni\u00e8re est \u00e9valu\u00e9e \u00e0 50 ans, 2 % du prix du logement peut \u00eatre d\u00e9duit durant cette p\u00e9riode chaque ann\u00e9e.<\/span><\/p>\n

      L\u2019imputation des d\u00e9ficits<\/span><\/h2>\n

      Il est possible de d\u00e9duire les d\u00e9ficits \u00e9ventuels du revenu global, et ce sans \u00eatre contraint par un certain montant. Les d\u00e9ficits cr\u00e9\u00e9s suite \u00e0 des charges engag\u00e9es en amont de la location sont d\u00e9ductibles par tiers sur le revenu issu des 3 premi\u00e8res ann\u00e9es de location. C\u2019est notamment le cas lorsqu\u2019une personne passe sous le statut LMP l\u2019ann\u00e9e o\u00f9 l\u2019immeuble est livr\u00e9.<\/span><\/p>\n

      L\u2019exon\u00e9ration des plus-values de cession<\/span><\/h2>\n

      L\u2019exon\u00e9ration des plus-values de cession est totale lorsque les recettes issues de la location n\u2019exc\u00e8dent pas 90 000 \u20ac HT lors des 2 ann\u00e9es civiles qui pr\u00e9c\u00e8dent et que l\u2019activit\u00e9 a d\u00e9but\u00e9 depuis 5 ans minimum. L\u2019exon\u00e9ration est partielle d\u00e8s lors que les recettes se situent entre 90 000 et 126 000 \u20ac HT.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

      Louer un ou plusieurs biens sous le statut LMNP ou LMP est une activit\u00e9 qui poss\u00e8de de nombreuses sp\u00e9cificit\u00e9s, notamment en mati\u00e8re de fiscalit\u00e9. Pr\u00e9sentation du dispositif fiscal en LMNP et LMP. L\u2019imp\u00f4t sur le revenu au centre du dispositif fiscal en LMNP et LMP \u00c0 l\u2019inverse des locations nues, qui rel\u00e8vent des revenus fonciers,…<\/p>\n","protected":false},"author":5,"featured_media":11305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[57],"tags":[],"yoast_head":"\nDispositif fiscal en LMNP et en LMP : pr\u00e9sentation et explications<\/title>\n<meta name=\"description\" content=\"Vous louez des biens immobiliers meubl\u00e9s ? 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