{"id":13008,"date":"2022-03-22T19:37:57","date_gmt":"2022-03-22T17:37:57","guid":{"rendered":"https:\/\/www.gridky.com\/blog\/?p=13008"},"modified":"2023-09-26T15:36:03","modified_gmt":"2023-09-26T13:36:03","slug":"lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp","status":"publish","type":"post","link":"https:\/\/www.gridky.com\/blog\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/","title":{"rendered":"LMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ?"},"content":{"rendered":"

Le LMNP (loueur en meubl\u00e9 non professionnel)<\/h2>\n

La qualification de Location Meubl\u00e9e Non Professionnelle, commun\u00e9ment appel\u00e9 r\u00e9gime LMNP<\/a> concerne de plein droit les propri\u00e9taires qui encaissent des loyers issus d\u2019un ou plusieurs logements meubl\u00e9s<\/strong>.<\/p>\n

Ici, les loyers encaiss\u00e9s par le propri\u00e9taire d\u2019un logement meubl\u00e9 sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu, dans la cat\u00e9gorie des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC).<\/p>\n

Venez d\u00e9couvrir et comparer l’ensemble de nos biens en LMNP<\/a>.<\/p>\n

Les locations concern\u00e9es par le r\u00e9gime LMNP<\/h3>\n

Le r\u00e9gime fiscal de la LMNP concerne les loyers issus de locations meubl\u00e9es :<\/p>\n

    \n
  • \n

    \u00e0 usage d\u2019habitation (studios, appartements, r\u00e9sidences de services, r\u00e9sidences m\u00e9dicalis\u00e9es…)<\/p>\n<\/li>\n

  • \n

    en r\u00e9sidences d\u2019affaires<\/p>\n<\/li>\n

  • \n

    \u00e0 usage touristique, qu\u2019il soit ponctuel ou saisonnier (locations saisonni\u00e8res, locations en chambres d\u2019h\u00f4tes). Les revenus g\u00e9n\u00e9r\u00e9s par votre bien en location ne doivent pas d\u00e9passer 23 000\u20ac\/an et 50% de vos revenus globaux.<\/p>\n<\/li>\n<\/ul>\n

     <\/p>\n

    Le Loueur en meubl\u00e9 professionnel (LMP)<\/h2>\n

    Un propri\u00e9taire sous le r\u00e9gime des Locations Meubl\u00e9es Non Professionnelles (LMNP) bascule au r\u00e9gime des Locations Meubl\u00e9es Professionnelles (LMP)<\/strong> lorsqu\u2019il cumule les trois crit\u00e8res suivants :<\/p>\n

      \n
    • \n

      les loyers annuels d\u00e9di\u00e9s \u00e0 la location meubl\u00e9e et encaiss\u00e9s par le foyer fiscal sont sup\u00e9rieurs \u00e0 23 000 euros<\/p>\n<\/li>\n

    • \n

      ces m\u00eames loyers annuels sont sup\u00e9rieurs \u00e0 50 % des revenus imposables du foyer fiscal<\/p>\n<\/li>\n

    • \n

      le propri\u00e9taire s\u2019immatricule au Centre de Formalit\u00e9 des Entreprises (CFE) de la Chambre de Commerce et d\u2019Industrie<\/p>\n<\/li>\n<\/ul>\n

      La fiscalit\u00e9 du r\u00e9gime LMNP diff\u00e8re, notamment concernant la taxation des plus-values et l\u2019imputation des d\u00e9ficits.<\/p>\n

      Passer de la LMNP \u00e0 la LMP<\/h2>\n

      Pour passer de la LMNP \u00e0 la LMP il faut donc respecter ces crit\u00e8res ainsi que s’inscrire au RCS. Ces conditions sont cumulatives (et non alternatives)<\/strong>. Contrairement \u00e0 la LMNP que l\u2019on peut exercer en tant que personne physique, la LMP s\u2019exerce en tant que professionnel.<\/p>\n

      Ainsi, deux \u00e9v\u00e9nements peuvent amener de fait \u00e0 \u00eatre consid\u00e9r\u00e9 comme un \u00ab professionnel \u00bb :<\/p>\n

        \n
      • Une\u00a0augmentation de vos revenus locatifs\u00a0au-del\u00e0 du seuil de 23 000 \u20ac de loyers li\u00e9s \u00e0 vos logements meubl\u00e9s sur une ann\u00e9e ;<\/li>\n
      • Une\u00a0baisse des revenus de vos autres activit\u00e9s\u00a0(activit\u00e9 salari\u00e9e, revenu des ind\u00e9pendants, r\u00e9mun\u00e9ration de g\u00e9rance, pension de retraite\u2026) les rendant inf\u00e9rieurs au montant de vos revenus locatifs.<\/li>\n<\/ul>\n

         <\/p>\n

        La proc\u00e9dure pour passer de la LMNP \u00e0 la LMP<\/h3>\n

        Lors de la cr\u00e9ation du statut LMNP, une d\u00e9claration au greffe du Tribunal de Commerce via le formulaire P01 est r\u00e9dig\u00e9. Si vous devenez LMP, le Centre de Formalit\u00e9s des Entreprises (CFE) comp\u00e9tent pour les soci\u00e9t\u00e9s non-commerciales reste le greffe<\/strong>. C\u2019est aupr\u00e8s de lui qu\u2019il faut faire les d\u00e9marches pr\u00e9cit\u00e9es pour faire \u00e9voluer votre LMNP en LMP.<\/p>\n

        Attention, il existe plusieurs cas pour lesquels le CFE change :<\/p>\n

          \n
        • Si vous avez une\u00a0activit\u00e9 civile\u00a0(ex : location meubl\u00e9e sans fourniture de services) alors votre CFE devient l\u2019URSSAF\u00a0;<\/li>\n
        • En revanche, si vous avez une\u00a0activit\u00e9 commerciale\u00a0(ex : location meubl\u00e9e avec fourniture de services), votre CFE devient la\u00a0CCI.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

          Le LMNP (loueur en meubl\u00e9 non professionnel) La qualification de Location Meubl\u00e9e Non Professionnelle, commun\u00e9ment appel\u00e9 r\u00e9gime LMNP concerne de plein droit les propri\u00e9taires qui encaissent des loyers issus d\u2019un ou plusieurs logements meubl\u00e9s. Ici, les loyers encaiss\u00e9s par le propri\u00e9taire d\u2019un logement meubl\u00e9 sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu, dans la cat\u00e9gorie des…<\/p>\n","protected":false},"author":8,"featured_media":13023,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[57],"tags":[],"yoast_head":"\nLMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ? - 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\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ? - Gridky\" \/>\n<meta property=\"og:description\" content=\"Le LMNP (loueur en meubl\u00e9 non professionnel) La qualification de Location Meubl\u00e9e Non Professionnelle, commun\u00e9ment appel\u00e9 r\u00e9gime LMNP concerne de plein droit les propri\u00e9taires qui encaissent des loyers issus d\u2019un ou plusieurs logements meubl\u00e9s. Ici, les loyers encaiss\u00e9s par le propri\u00e9taire d\u2019un logement meubl\u00e9 sont soumis \u00e0 l\u2019imp\u00f4t sur le revenu, dans la cat\u00e9gorie des…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gridky.com\/blog\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/\" \/>\n<meta property=\"og:site_name\" content=\"Gridky blog\" \/>\n<meta property=\"article:published_time\" content=\"2022-03-22T17:37:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-09-26T13:36:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gridky.com\/blog\/wp-content\/uploads\/2022\/03\/residence-service-senior-marguerite-bourg-en-bresse-01000-domitys.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"848\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/\",\"url\":\"https:\/\/www.gridky.com\/blog\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/\",\"name\":\"LMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ? - Gridky\",\"isPartOf\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#website\"},\"datePublished\":\"2022-03-22T17:37:57+00:00\",\"dateModified\":\"2023-09-26T13:36:03+00:00\",\"author\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/#\/schema\/person\/d7c5a67a810433ce07cba000c3857a36\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gridky.com\/blog\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gridky.com\/blog\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gridky.com\/blog\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.gridky.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ?\"}]},{\"@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":"LMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ? - 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\/lmnp-lmp-quand-et-comment-passer-de-la-lmnp-a-la-lmp\/","og_locale":"fr_FR","og_type":"article","og_title":"LMNP\/LMP : quand et comment passer de LMNP \u00e0 LMP ? - Gridky","og_description":"Le LMNP (loueur en meubl\u00e9 non professionnel) La qualification de Location Meubl\u00e9e Non Professionnelle, commun\u00e9ment appel\u00e9 r\u00e9gime LMNP concerne de plein droit les propri\u00e9taires qui encaissent des loyers issus d\u2019un ou plusieurs logements meubl\u00e9s. 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