{"id":319,"date":"2025-03-19T15:33:37","date_gmt":"2025-03-19T14:33:37","guid":{"rendered":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/?p=319"},"modified":"2025-03-19T16:30:46","modified_gmt":"2025-03-19T15:30:46","slug":"lmnp-location-meublee-non-professionnelle","status":"publish","type":"post","link":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/lmnp-location-meublee-non-professionnelle\/","title":{"rendered":"LMNP : Location Meubl\u00e9e Non Professionnelle"},"content":{"rendered":"\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"586\" height=\"440\" src=\"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-content\/uploads\/2025\/03\/2e383f_238f6f4b08bb4b84909815366d904d3amv2_d_1800_1350_s_2.jpg\" alt=\"\" class=\"wp-image-320\" srcset=\"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-content\/uploads\/2025\/03\/2e383f_238f6f4b08bb4b84909815366d904d3amv2_d_1800_1350_s_2.jpg 586w, https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-content\/uploads\/2025\/03\/2e383f_238f6f4b08bb4b84909815366d904d3amv2_d_1800_1350_s_2-480x360.jpg 480w\" sizes=\"auto, (min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 586px, 100vw\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>\u00c0 la diff\u00e9rence d&rsquo;autres dispositifs (sauf <strong>CIIC : Cr\u00e9dit d&rsquo;Imp\u00f4t pour les Investissements en Corse<\/strong>), le logement doit \u00eatre lou\u00e9 <strong>meubl\u00e9<\/strong>.<\/p>\n\n\n\n<p id=\"viewer-70nnl\">Pour toute <strong>location meubl\u00e9e<\/strong>, la nature des revenus est les <strong>BIC<\/strong> : <strong>B\u00e9n\u00e9fices Industriels et Commerciaux<\/strong>.<\/p>\n\n\n\n<p id=\"viewer-9wcat\">L\u2019int\u00e9r\u00eat majeur est de pouvoir b\u00e9n\u00e9ficier de l\u2019<strong>amortissement comptable du bien<\/strong>, au r\u00e9gime d\u00e9claratif du <strong>r\u00e9el<\/strong>, c\u2019est-\u00e0-dire d\u00e9duire chaque ann\u00e9e une somme fictive (n\u2019\u00e9tant pas une charge en terme de tr\u00e9sorerie) des revenus per\u00e7us.<\/p>\n\n\n\n<p id=\"viewer-9m0za\">On d\u00e9duira \u00e9galement l\u2019int\u00e9gralit\u00e9 des<strong> int\u00e9r\u00eats d\u2019emprunt<\/strong>, <strong>charges<\/strong> et <strong>taxes<\/strong>.<\/p>\n\n\n\n<p id=\"viewer-uiplw\">L\u2019autre option est le <strong>r\u00e9gime Micro-BIC<\/strong>, qui permet un <strong>abattement<\/strong> de 50% sur les revenus per\u00e7us, sans autre d\u00e9duction, mais est g\u00e9n\u00e9ralement moins int\u00e9ressant, surtout si un pr\u00eat finance l\u2019op\u00e9ration.<\/p>\n\n\n\n<p id=\"viewer-64ztt\"><strong>L&rsquo;AVIS DE LAURENT QUETTIER :<\/strong><\/p>\n\n\n\n<p id=\"viewer-q9erd\">\u00ab Id\u00e9al pour les jeunes investisseurs car on peut commencer \u00e0 investir d\u00e8s 80 000 \u20ac avec des rentabilit\u00e9s autour de 4 \u00e0 5%. C\u2019est aussi le dispositif privil\u00e9gi\u00e9 des expatri\u00e9s et des retrait\u00e9s pour des revenus s\u00e9curis\u00e9s, tr\u00e8s peu ou pas fiscalis\u00e9s, m\u00eame en payant comptant, gr\u00e2ce \u00e0 l\u2019amortissement ! Si un pr\u00eat est contract\u00e9 pour l\u2019investissement, on \u00e9chappe \u00e0 l\u2019Imp\u00f4t sur le Revenu et aux pr\u00e9l\u00e8vements sociaux sur ces revenus durant 20 \u00e0 30 ans (selon le financement), car on d\u00e9duit d\u2019abord int\u00e9r\u00eats, charges et taxes, puis l\u2019amortissement comptable. Si le montant d\u00e9ductible cumul\u00e9 est sup\u00e9rieur aux recettes, l\u2019amortissement non utilisable l\u2019ann\u00e9e N est reportable sans limitation de dur\u00e9e, ce qui permettra de g\u00e9n\u00e9rer des revenus nets de fiscalit\u00e9 m\u00eame au terme du cr\u00e9dit (sur une dur\u00e9e variable selon montage et rentabilit\u00e9 du support). Le + : possibilit\u00e9 d\u2019avoir un bail commercial avec une soci\u00e9t\u00e9 d\u2019exploitation (qui sera votre locataire) afin de s\u00e9curiser les revenus! \u00bb<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/contact\/\" target=\"_blank\" rel=\"noreferrer noopener\">&gt; contacter fiscal immo pour un diagnostic de votre situation fiscale<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 la diff\u00e9rence d&rsquo;autres dispositifs (sauf CIIC : Cr\u00e9dit d&rsquo;Imp\u00f4t pour les Investissements en Corse), le logement doit \u00eatre lou\u00e9 meubl\u00e9. Pour toute location meubl\u00e9e, la nature des revenus est les BIC : B\u00e9n\u00e9fices Industriels et Commerciaux. L\u2019int\u00e9r\u00eat majeur est de pouvoir b\u00e9n\u00e9ficier de l\u2019amortissement comptable du bien, au r\u00e9gime d\u00e9claratif du r\u00e9el, c\u2019est-\u00e0-dire d\u00e9duire [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":320,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"acf":[],"_links":{"self":[{"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/posts\/319","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/comments?post=319"}],"version-history":[{"count":2,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/posts\/319\/revisions"}],"predecessor-version":[{"id":392,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/posts\/319\/revisions\/392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/media\/320"}],"wp:attachment":[{"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/media?parent=319"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/categories?post=319"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.mon-studio-web.com\/fiscal-immo\/wp-json\/wp\/v2\/tags?post=319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}