{"id":12316,"date":"2021-06-15T10:34:12","date_gmt":"2021-06-15T08:34:12","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=12316"},"modified":"2023-10-02T14:21:07","modified_gmt":"2023-10-02T12:21:07","slug":"les-avantages-du-regime-reel-en-lmnp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/les-avantages-du-regime-reel-en-lmnp\/","title":{"rendered":"Les avantages du r\u00e9gime r\u00e9el en LMNP"},"content":{"rendered":"<header><\/header>\n<footer class=\"node__submitted\">\n<div class=\"partage partage-top\">\n<div id=\"koriolis_share\" class=\"buttons-centered\">\n<div id=\"koriolis_share-inner\">\n<div id=\"linkedin\" class=\"linkedin share bubble sharrre\" data-url=\"https:\/\/edito.seloger.com\/financement\/mesures-fiscales\/avantages-regime-reel-loueurs-meuble-article-42810.html\" data-title=\"Partager sur LinkedIn\">\n<div class=\"box\">Le bailleur qui opte pour la location meubl\u00e9e en <a href=\"https:\/\/www.gridky.com\/lmnp\">LMNP<\/a> aura \u00e0 choisir entre deux r\u00e9gimes d\u2019imposition pour ses revenus locatifs : le r\u00e9gime r\u00e9el et le micro-BIC. On consid\u00e8re souvent le premier comme le plus avantageux d&rsquo;un point de vue fiscal pour les bailleurs qui souhaitent <strong>optimiser leur <a href=\"https:\/\/www.gridky.com\/investissement-locatif\">investissement locatif<\/a> en percevant des revenus d\u00e9fiscalis\u00e9s<\/strong>. Voyons plus en d\u00e9tail pourquoi le r\u00e9gime r\u00e9el est si avantageux.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/footer>\n<div class=\"node__content\">\n<div class=\"field field--name-field-image field--type-image field--label-hidden lazyloaded\">\n<div class=\"field__items\">\n<div class=\"field__item even\">\n<div class=\"paragraphs-items paragraphs-items-field-paragraphs paragraphs-items-field-paragraphs-full paragraphs-items-full\">\n<div class=\"field field--name-field-paragraphs field--type-paragraphs field--label-hidden\">\n<div class=\"field__items\">\n<div class=\"field__item even\">\n<div class=\"entity entity-paragraphs-item paragraphs-item-texte-simple\">\n<div class=\"content\">\n<div class=\"field field--name-field-texte-paragraph field--type-text-long field--label-hidden\">\n<div class=\"field__items\">\n<div class=\"field__item even\">\n<p>&nbsp;<\/p>\n<h2>Location meubl\u00e9e LMNP : deux r\u00e9gimes fiscaux au choix<\/h2>\n<p class=\"paragraph-length\">En Location Meubl\u00e9e Non Professionnelle, contrairement \u00e0 la location vide,\u00a0les loyers\u00a0ne sont pas impos\u00e9s en tant que revenus fonciers. <strong>Ils sont en effet consid\u00e9r\u00e9s comme des<\/strong> <strong>B\u00e9n\u00e9fices Industriels et Commerciaux<\/strong>, lesquels peuvent \u00eatre impos\u00e9s selon deux r\u00e9gimes diff\u00e9rents :<\/p>\n<ol>\n<li>Le micro-BIC\u00a0: d\u00e8s lors que vous percevez des loyers de votre bien meubl\u00e9, vous \u00eates soumis \u00e0 des imp\u00f4ts sur les revenus per\u00e7us mais b\u00e9n\u00e9ficiez d\u2019un abattement forfaitaire de 50\u00a0% sur le montant imposable. Cependant,\u00a0le r\u00e9gime micro-BIC n&rsquo;annule pas la facture fiscale et vous aurez toujours des imp\u00f4ts \u00e0 payer d\u00e8s que vous percevrez des loyers de votre bien meubl\u00e9.<\/li>\n<\/ol>\n<p>Le r\u00e9gime micro-BIC s&rsquo;applique par d\u00e9faut pour des recettes annuelles inf\u00e9rieures \u00e0 76 200 euros et de m\u00eame, si vos recettes exc\u00e8dent 76 200 euros, c&rsquo;est le r\u00e9gime r\u00e9el qui s&rsquo;appliquera automatiquement.<\/p>\n<ol>\n<li>Le r\u00e9gime r\u00e9el : il pr\u00e9sente l&rsquo;avantage de pouvoir d\u00e9duire des loyers per\u00e7us toutes les charges que vous aurez support\u00e9es en tant que propri\u00e9taire-bailleur, comme les int\u00e9r\u00eats d\u2019emprunt, les frais de copropri\u00e9t\u00e9, la taxe fonci\u00e8re, les charges courantes&#8230; et m\u00eame, par exemple les frais de notaire.<\/li>\n<\/ol>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"field__item odd\">\n<div class=\"entity entity-paragraphs-item paragraphs-item-texte-simple\">\n<div class=\"content\">\n<div class=\"field field--name-field-texte-paragraph field--type-text-long field--label-hidden\">\n<div class=\"field__items\">\n<div class=\"field__item even\">\n<p>&nbsp;<\/p>\n<h2>Pourquoi le r\u00e9gime est r\u00e9el est le plus avantageux\u00a0?<\/h2>\n<p class=\"paragraph-length\">Le r\u00e9gime r\u00e9el permet de d\u00e9duire tout ce qui est li\u00e9 \u00e0 l\u2019activit\u00e9 de location meubl\u00e9e\u00a0et toutes les charges associ\u00e9es au logement. Gr\u00e2ce \u00e0 la d\u00e9duction des frais d&rsquo;acquisition et des charges, vous pouvez m\u00eame\u00a0\u00eatre exon\u00e9r\u00e9 d\u2019imp\u00f4t la premi\u00e8re ann\u00e9e.<\/p>\n<p class=\"paragraph-length\">Par la suite, le r\u00e9gime r\u00e9el vous permettra aussi d\u2019amortir la valeur du logement sur le long terme (jusqu&rsquo;\u00e0 30 ans !).<\/p>\n<p class=\"paragraph-length\">Attention. Pour b\u00e9n\u00e9ficier de cet avantage vous devrez cependant veiller \u00e0 <strong>r\u00e9aliser un tableau d\u2019amortissement par composant (immeuble , \u00e9quipement et meubles).<\/strong><\/p>\n<p class=\"paragraph-length\">Lorsqu&rsquo;on combine la d\u00e9duction des charges et frais expos\u00e9s \u00e0 la possibilit\u00e9 d&rsquo;amortir la valeur du logement, du mobilier et des travaux sur plusieurs ann\u00e9es, il est parfois possible de ramener le r\u00e9sultat d&rsquo;exploitation \u00e0 z\u00e9ro pendant plusieurs ann\u00e9es et donc de ne pas payer d\u2019imp\u00f4t sur les revenus locatifs.<strong><br \/>\n<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"field__item odd\">\n<div class=\"entity entity-paragraphs-item paragraphs-item-texte-simple\">\n<div class=\"content\">\n<div class=\"field field--name-field-texte-paragraph field--type-text-long field--label-hidden\">\n<div class=\"field__items\">\n<div class=\"field__item even\">\n<p>&nbsp;<\/p>\n<h2>Choisir le r\u00e9gime r\u00e9el et d\u00e9clarer ses recettes<\/h2>\n<h3>Le choix officiel<\/h3>\n<p class=\"paragraph-length\">En tant que propri\u00e9taire d&rsquo;un bien en <a href=\"https:\/\/www.gridky.com\/lmnp\">LMNP<\/a>, <strong>vous pouvez opter pour le r\u00e9gime r\u00e9el d\u00e8s le d\u00e9but de l\u2019activit\u00e9 de location meubl\u00e9e<\/strong> et jusqu\u2019au d\u00e9p\u00f4t de la premi\u00e8re d\u00e9claration.<\/p>\n<p class=\"paragraph-length\">Si vous avez d\u00e9marr\u00e9 l&rsquo;activit\u00e9 de Location Meubl\u00e9e Non Professionnelle sous le r\u00e9gime micro-BIC, il vous faudra opter pour le r\u00e9gime r\u00e9el avant le 1er f\u00e9vrier de l\u2019ann\u00e9e au titre de laquelle vous souhaitez y \u00eatre assujetti.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"field__item even\">\n<div class=\"entity entity-paragraphs-item paragraphs-item-texte-simple\">\n<div class=\"content\">\n<div class=\"field field--name-field-texte-paragraph field--type-text-long field--label-hidden\">\n<div class=\"field__items\">\n<div class=\"field__item even\">\n<h3>La d\u00e9claration<\/h3>\n<p class=\"paragraph-length\">Quand vous commencez \u00e0 louer votre bien en LMNP, vous devrez\u00a0r\u00e9aliser une d\u00e9claration de d\u00e9but d\u2019activit\u00e9\u00a0dans les 15 jours suivants le d\u00e9but de cette activit\u00e9.<\/p>\n<p class=\"paragraph-length\"><strong>Cette d\u00e9claration d\u2019activit\u00e9 va permettre de vous attribuer un num\u00e9ro SIRET<\/strong>, que vous devrez par la suite faire figurer sur la liasse fiscale \u00e0 transmettre \u00e0 l\u2019administration fiscale.<\/p>\n<p class=\"paragraph-length\">Autre obligation : il vous faudra tenir une comptabilit\u00e9 et t\u00e9l\u00e9transmettre tous les \u00e9l\u00e9ments \u00e0 l\u2019administration fiscale chaque ann\u00e9e. Une fois la liasse fiscale remplie et d\u00fbment transmise, il ne vous restera plus qu&rsquo;\u00e0 reporter le r\u00e9sultat de l&rsquo;activit\u00e9 sur votre\u00a0d\u00e9claration de revenus personnelle.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le bailleur qui opte pour la location meubl\u00e9e en LMNP aura \u00e0 choisir entre deux r\u00e9gimes d\u2019imposition pour ses revenus locatifs : le r\u00e9gime r\u00e9el et le micro-BIC. On consid\u00e8re souvent le premier comme le plus avantageux d&rsquo;un point de vue fiscal pour les bailleurs qui souhaitent optimiser leur investissement locatif en percevant des revenus&hellip;<\/p>\n","protected":false},"author":8,"featured_media":12318,"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 avantages du r\u00e9gime r\u00e9el en 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\/les-avantages-du-regime-reel-en-lmnp\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les avantages du r\u00e9gime r\u00e9el en LMNP - Gridky\" \/>\n<meta property=\"og:description\" content=\"Le bailleur qui opte pour la location meubl\u00e9e en LMNP aura \u00e0 choisir entre deux r\u00e9gimes d\u2019imposition pour ses revenus locatifs : le r\u00e9gime r\u00e9el et le micro-BIC. 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