{"id":11878,"date":"2021-03-15T12:03:59","date_gmt":"2021-03-15T12:03:59","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=11878"},"modified":"2023-10-02T16:53:28","modified_gmt":"2023-10-02T14:53:28","slug":"investir-dans-la-location-meublee-via-une-sarl-lmnp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/","title":{"rendered":"Investir dans la location meubl\u00e9e via une SARL (LMNP)"},"content":{"rendered":"<p>Dans un <a href=\"https:\/\/www.gridky.com\/blog\/peut-on-passer-par-une-sci-pour-un-investissement-lmnp-ou-lmp\/\">pr\u00e9c\u00e9dent article<\/a>, nous \u00e9voquions les restrictions de la SCI en mati\u00e8re d\u2019investissement locatif \u00e0 plusieurs.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>Par exemple investir via une SCI oblige les associ\u00e9s \u00e0 basculer sur le r\u00e9gime de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s, souvent beaucoup moins avantageux fiscalement que l\u2019Imp\u00f4t sur les revenus. Dans le cas d\u2019une location meubl\u00e9e, il y\u2019a encore plus de <strong>restrictions pour les SCI<\/strong>, si bien qu\u2019elles sont quasi-exclues de la <a href=\"https:\/\/www.gridky.com\/lmnp\">LMNP<\/a>.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p>En revanche, la cr\u00e9ation d\u2019une SARL dite \u00ab\u00a0de famille\u00a0\u00bb pour <strong>investir \u00e0 plusieurs dans l\u2019immobilier<\/strong> peut \u00e0 bien des \u00e9gards constituer une solution. Revenons ensemble sur le fonctionnement de la SARL familiale mais aussi sur les avantages et inconv\u00e9nients que pr\u00e9sentent ce statut.<\/p>\n<h2>SARL et SARL familiale : d\u00e9finitions<\/h2>\n<p>Une <strong>SARL familiale\u00a0ou SARL de famille<\/strong> est une variante de la SARL (<strong>Soci\u00e9t\u00e9 \u00e0 Responsabilit\u00e9 Limit\u00e9e<\/strong>) traditionnelle, qui peut cette fois \u00eatre utilis\u00e9e lorsque<strong> les associ\u00e9s sont membres d\u2019une m\u00eame famille<\/strong>\u00a0: parents, ascendants, descendants ou fr\u00e8res et s\u0153urs ainsi que leurs conjoints.<\/p>\n<p>La SARL familiale offre les m\u00eames avantages qu\u2019une SARL classique, \u00e0 savoir notamment:<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<ul>\n<li><strong>Un effort financier initial minimal :<\/strong> l\u2019apport minimum en capital est de 1 \u20ac \u00e0 la cr\u00e9ation.<\/li>\n<li><strong>Possibilit\u00e9 d&rsquo;investir \u00e0 plusieurs (<\/strong>contrairement \u00e0 l&rsquo;<a href=\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-eurl-lmnp\/\">EURL<\/a><strong>) :<\/strong> un minimum de 2 associ\u00e9s et un maximum de 100 personnes.<\/li>\n<li><strong>La responsabilit\u00e9 des associ\u00e9es est limit\u00e9e<\/strong> au montant des apports individuels, limitant les risques pour le patrimoine de chacun ;<\/li>\n<li><strong>Possibilit\u00e9 d\u2019exercer la quasi-totalit\u00e9 des activit\u00e9s<\/strong> (hors activit\u00e9s lib\u00e9rales).<\/li>\n<\/ul>\n<p>Mais \u00e9galement des avantages propres :<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<ul>\n<li><strong>Possibilit\u00e9 d\u2019opter pour l\u2019Imp\u00f4t sur le revenu (IR)<\/strong> contrairement \u00e0 la <a href=\"https:\/\/www.gridky.com\/blog\/peut-on-passer-par-une-sci-pour-un-investissement-lmnp-ou-lmp\/\">SCI<\/a>, assujettie \u00e0 l\u2019IS.<\/li>\n<\/ul>\n<h2>Louer en LMNP \u00e0 travers une SARL\u2009 : avantages<\/h2>\n<p>La SARL familiale \u00e9tant<strong> assujettie \u00e0 l\u2019Imp\u00f4t sur le Revenu<\/strong>, on consid\u00e8re que ses revenus sont \u201ctransparents\u201d. De plus <strong>elle peut exercer presque tous les types d\u2019activit\u00e9s, dont l\u2019activit\u00e9 commerciale<\/strong>, ce qui permet de rentrer dans le cadre d&rsquo;une location meubl\u00e9e.<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><strong>A ce titre, le statut de SARL permet de profiter des avantages fiscaux du LMNP.<span class=\"Apple-converted-space\">\u00a0<\/span><\/strong><\/p>\n<p>Il n\u2019y a pas, comme dans l\u2019investissement en SCI, de double imposition des revenus per\u00e7us (d\u2019abord au titre de l\u2019IS puis de l\u2019IR).<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p><strong>La fiscalit\u00e9 est assum\u00e9e par chaque associ\u00e9 au titre de l\u2019IR.<\/strong> Les associ\u00e9s doivent donc simplement d\u00e9clarer les b\u00e9n\u00e9fices r\u00e9alis\u00e9s \u00e0 leurs revenus personnels, au pro-rata du capital qu\u2019ils d\u00e9tiennent dans la soci\u00e9t\u00e9.<\/p>\n<h2><span class=\"Apple-converted-space\">\u00a0<\/span>Les inconv\u00e9nients de la SARL familiale<\/h2>\n<p>Ce statut pr\u00e9sente certes des avantages du point de vue fiscal mais il est important de conna\u00eetre certains inconv\u00e9nients avant de s\u2019engager dans la cr\u00e9ation d\u2019une SARL pour ses investissements immobiliers :<span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<ul>\n<li>Les <strong>formalit\u00e9s comptables<\/strong> : les obligations formelles qui s\u2019appliquent sont celles propres \u00e0 la gestion d\u2019entreprise (production d\u2019\u00e9tats comptables annuels, etc.)<\/li>\n<li>Le <strong>statut des associ\u00e9s<\/strong> : dans le cas d\u2019une SARL familiale, tout nouvel associ\u00e9 devra \u00eatre membre de la famille (le nombre de 2 associ\u00e9s minimum devra \u00e9galement \u00eatre rigoureusement maintenu).<\/li>\n<\/ul>\n<p>Si vous souhaitez investir en LMNP, n\u2019h\u00e9sitez pas \u00e0 faire appel \u00e0 un professionnel du dispositif.<\/p>\n<p>En attendant, notre <a href=\"https:\/\/www.gridky.com\/comparateur\">comparateur<\/a> vous permet d\u00e8s maintenant de vous faire une id\u00e9e des <strong>meilleurs biens \u00e9ligibles LMNP<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un pr\u00e9c\u00e9dent article, nous \u00e9voquions les restrictions de la SCI en mati\u00e8re d\u2019investissement locatif \u00e0 plusieurs.\u00a0 Par exemple investir via une SCI oblige les associ\u00e9s \u00e0 basculer sur le r\u00e9gime de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s, souvent beaucoup moins avantageux fiscalement que l\u2019Imp\u00f4t sur les revenus. Dans le cas d\u2019une location meubl\u00e9e, il y\u2019a encore&hellip;<\/p>\n","protected":false},"author":8,"featured_media":11880,"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>Investir dans la location meubl\u00e9e via une SARL (LMNP) - Gridky<\/title>\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\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Investir dans la location meubl\u00e9e via une SARL (LMNP) - Gridky\" \/>\n<meta property=\"og:description\" content=\"Dans un pr\u00e9c\u00e9dent article, nous \u00e9voquions les restrictions de la SCI en mati\u00e8re d\u2019investissement locatif \u00e0 plusieurs.\u00a0 Par exemple investir via une SCI oblige les associ\u00e9s \u00e0 basculer sur le r\u00e9gime de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s, souvent beaucoup moins avantageux fiscalement que l\u2019Imp\u00f4t sur les revenus. Dans le cas d\u2019une location meubl\u00e9e, il y\u2019a encore&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/\" \/>\n<meta property=\"og:site_name\" content=\"Gridky blog\" \/>\n<meta property=\"article:published_time\" content=\"2021-03-15T12:03:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-10-02T14:53:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/03\/Copie-de-Sans-titre-42.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1100\" \/>\n\t<meta property=\"og:image:height\" content=\"620\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Coralie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Coralie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/\",\"url\":\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/\",\"name\":\"Investir dans la location meubl\u00e9e via une SARL (LMNP) - Gridky\",\"isPartOf\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\"},\"datePublished\":\"2021-03-15T12:03:59+00:00\",\"dateModified\":\"2023-10-02T14:53:28+00:00\",\"author\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.gridky.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Investir dans la location meubl\u00e9e via une SARL (LMNP)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\",\"url\":\"https:\/\/www.gridky.com\/blog\/\",\"name\":\"Gridky blog\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gridky.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36\",\"name\":\"Coralie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/e8b800670471ba6f23ba45bd8806c96d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/e8b800670471ba6f23ba45bd8806c96d?s=96&d=mm&r=g\",\"caption\":\"Coralie\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Investir dans la location meubl\u00e9e via une SARL (LMNP) - Gridky","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/","og_locale":"fr_FR","og_type":"article","og_title":"Investir dans la location meubl\u00e9e via une SARL (LMNP) - Gridky","og_description":"Dans un pr\u00e9c\u00e9dent article, nous \u00e9voquions les restrictions de la SCI en mati\u00e8re d\u2019investissement locatif \u00e0 plusieurs.\u00a0 Par exemple investir via une SCI oblige les associ\u00e9s \u00e0 basculer sur le r\u00e9gime de l\u2019Imp\u00f4t sur les soci\u00e9t\u00e9s, souvent beaucoup moins avantageux fiscalement que l\u2019Imp\u00f4t sur les revenus. Dans le cas d\u2019une location meubl\u00e9e, il y\u2019a encore&hellip;","og_url":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/","og_site_name":"Gridky blog","article_published_time":"2021-03-15T12:03:59+00:00","article_modified_time":"2023-10-02T14:53:28+00:00","og_image":[{"width":1100,"height":620,"url":"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2021\/03\/Copie-de-Sans-titre-42.png","type":"image\/png"}],"author":"Coralie","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Coralie","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/","url":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/","name":"Investir dans la location meubl\u00e9e via une SARL (LMNP) - Gridky","isPartOf":{"@id":"https:\/\/www.gridky.com\/blog\/#website"},"datePublished":"2021-03-15T12:03:59+00:00","dateModified":"2023-10-02T14:53:28+00:00","author":{"@id":"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36"},"breadcrumb":{"@id":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gridky.com\/blog\/investir-dans-la-location-meublee-via-une-sarl-lmnp\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.gridky.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Investir dans la location meubl\u00e9e via une SARL (LMNP)"}]},{"@type":"WebSite","@id":"https:\/\/www.gridky.com\/blog\/#website","url":"https:\/\/www.gridky.com\/blog\/","name":"Gridky blog","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gridky.com\/blog\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36","name":"Coralie","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/e8b800670471ba6f23ba45bd8806c96d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e8b800670471ba6f23ba45bd8806c96d?s=96&d=mm&r=g","caption":"Coralie"}}]}},"_links":{"self":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts\/11878"}],"collection":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/comments?post=11878"}],"version-history":[{"count":1,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts\/11878\/revisions"}],"predecessor-version":[{"id":11879,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/posts\/11878\/revisions\/11879"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/media\/11880"}],"wp:attachment":[{"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/media?parent=11878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/categories?post=11878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gridky.com\/blog\/wp-json\/wp\/v2\/tags?post=11878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}