{"id":2739,"date":"2022-07-17T13:44:44","date_gmt":"2022-07-17T13:44:44","guid":{"rendered":"https:\/\/rouzade.com\/?p=2739"},"modified":"2024-05-06T11:28:19","modified_gmt":"2024-05-06T09:28:19","slug":"meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp","status":"publish","type":"post","link":"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/","title":{"rendered":"Location Meubl\u00e9e - Diff\u00e9rence entre statut LMP et LMNP"},"content":{"rendered":"<p>Les revenus de location de locaux meubl\u00e9s dont vous \u00eates propri\u00e9taire, ainsi que les revenus de sous-location de locaux meubl\u00e9s dont vous \u00eates locataire, sont soumis \u00e0 l&#039;imp\u00f4t sur le revenu dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2756\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/2.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/2.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/2-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/2-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/2-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/2-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>La location meubl\u00e9e est la mise \u00e0 disposition d&#039;un logement meubl\u00e9, comprenant tous les meubles n\u00e9cessaires \u00e0 la vie normale du locataire (Arr\u00eat\u00e9 n\u00b0 2015-981 du 31 juillet 2015).<\/p>\n<p>L&#039;activit\u00e9 de location de meubles s&#039;exerce \u00e0 titre professionnel LMP, sous r\u00e9serve des deux conditions suivantes (article 155, IV du Code g\u00e9n\u00e9ral des imp\u00f4ts) :<\/p>\n<ul>\n<li>Le revenu annuel tir\u00e9 de cette activit\u00e9 par l&#039;ensemble des membres du foyer fiscal d\u00e9passe 23 000 euros ;<\/li>\n<li>les recettes d\u00e9passent les revenus du foyer imposable, dans les cat\u00e9gories salariales de l&#039;art. 79 CGI (y compris les pensions et rentes viag\u00e8res, ainsi que les revenus des dirigeants et associ\u00e9s mentionn\u00e9s \u00e0 l&#039;article 62 CGI), les b\u00e9n\u00e9fices industriels et commerciaux, autres que les b\u00e9n\u00e9fices provenant de la location de meubles, les b\u00e9n\u00e9fices agricoles et les b\u00e9n\u00e9fices non lucratifs.<\/li>\n<\/ul>\n<p>Le caract\u00e8re professionnel LMP ou non professionnel LMNP d&#039;une location meubl\u00e9e s&#039;appr\u00e9cie au niveau du foyer fiscal et s&#039;applique \u00e0 toutes les locations meubl\u00e9es du foyer fiscal.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenu<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Basculer la table des mati\u00e8res\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Basculer<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%92%d0%b0%d1%88%d0%b8_%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%81%d1%82%d0%b2%d0%b0_%d0%bf%d0%be_%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8_%d0%bf%d0%be_%d0%bf%d0%be%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%bd%d0%be%d0%bc%d1%83_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d1%83\" >Vos obligations d\u00e9claratives \u00e0 l\u2019imp\u00f4t sur le revenu<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%9c%d0%b8%d0%ba%d1%80%d0%be-%d1%80%d0%b5%d0%b6%d0%b8%d0%bc\" >Mode micro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%a0%d0%b5%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9_%d1%80%d0%b5%d0%b6%d0%b8%d0%bc\" >Mode r\u00e9el<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%9f%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%b8%d0%b5_%d0%bd%d0%be%d0%bc%d0%b5%d1%80%d0%b0_siret_%d1%84%d0%b8%d0%ba%d1%81%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d1%8b%d0%b9_%d0%b2%d0%b7%d0%bd%d0%be%d1%81_%d0%be%d1%82_%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d0%b8%d0%b9_%d0%9d%d0%94%d0%a1_%d0%b8_%d1%82_%d0%b4\" >Obtention d&#039;un num\u00e9ro SIRET, cotisation forfaitaire des entreprises, TVA, etc.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%a1%d0%be%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b\" >Cotisations sociales<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80_1\" >Exemple 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80_2\" >Exemple 2<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%a1%d0%be%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b_%d0%bf%d1%80%d0%b8_%d0%bf%d1%80%d0%be%d0%b4%d0%b0%d0%b6%d0%b5\" >Cotisations sociales lors de la vente<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/rouzade.com\/fr\/meblirovannaja-arenda-raznica-mezhdu-statusom-lmp-i-lmnp\/#%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80\" >Exemple<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%92%d0%b0%d1%88%d0%b8_%d0%be%d0%b1%d1%8f%d0%b7%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%81%d1%82%d0%b2%d0%b0_%d0%bf%d0%be_%d0%be%d1%82%d1%87%d0%b5%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8_%d0%bf%d0%be_%d0%bf%d0%be%d0%b4%d0%be%d1%85%d0%be%d0%b4%d0%bd%d0%be%d0%bc%d1%83_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d1%83\"><\/span>Vos obligations d\u00e9claratives \u00e0 l\u2019imp\u00f4t sur le revenu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Pour pouvoir d\u00e9clarer vos revenus de location de meubles, vous devez produire la d\u00e9claration n\u00b0 2042-C-PRO en compl\u00e9ment de votre d\u00e9claration de revenus (n\u00b0 2042).<\/p>\n<p>Vos obligations d\u00e9pendent du traitement fiscal de vos activit\u00e9s.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9c%d0%b8%d0%ba%d1%80%d0%be-%d1%80%d0%b5%d0%b6%d0%b8%d0%bc\"><\/span>Mode micro<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Le micro-mode s&#039;applique lorsque le montant de vos revenus de l&#039;ann\u00e9e pr\u00e9c\u00e9dente ou de l&#039;ann\u00e9e pr\u00e9c\u00e9dente n&#039;exc\u00e8de pas :<\/p>\n<ul>\n<li>72 600 \u20ac pour la location de locaux d&#039;habitation meubl\u00e9s ;<\/li>\n<li>176 200 \u20ac pour la location de chambres d&#039;h\u00f4tes class\u00e9es et de locaux meubl\u00e9s de tourisme.<\/li>\n<\/ul>\n<p>Si vous \u00eates un loueur non professionnel :<\/p>\n<ul>\n<li>Inscrivez aux lignes 5ND, 5OD ou 5PD le montant total que vous avez per\u00e7u (loyer, honoraires factur\u00e9s au locataire et r\u00e9serves d&#039;honoraires) pour les locations, hors locations de chambres d&#039;h\u00f4tes et locations meubl\u00e9es de vacances. <strong>Remise fixe de 50%<\/strong> (minimum 305 euros) repr\u00e9sentant les frais seront appliqu\u00e9s automatiquement ;<\/li>\n<li>indiquez le montant total de vos revenus issus de la location de logements de tourisme class\u00e9s ou de chambres d&#039;h\u00f4tes, lignes 5NG, 5OG, 5PG. S&#039;appliquera <strong>remise fixe de 71%<\/strong> (minimum 305 euros).<\/li>\n<\/ul>\n<p>Attention : Si vos revenus de location de meubles sont d\u00e9j\u00e0 soumis aux cotisations sociales par les autorit\u00e9s de s\u00e9curit\u00e9 sociale, inscrivez le montant de vos revenus sur les lignes 5NW \u00e0 5PJ en g\u00e9n\u00e9ral ou sur les lignes 5NJ \u00e0 5 PJ pour les chambres et h\u00e9bergements touristiques. Les revenus correspondants ne seront donc pas soumis aux cotisations sociales de la DGFiP.<\/p>\n<p>Si vous \u00eates un loueur professionnel, merci de renseigner le montant factur\u00e9 sur la ligne 5KP \u00e0 5MP.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a0%d0%b5%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b9_%d1%80%d0%b5%d0%b6%d0%b8%d0%bc\"><\/span>Mode r\u00e9el<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Si votre activit\u00e9 est impos\u00e9e au r\u00e9gime immobilier, vous devez pr\u00e9senter pour chacun de vos biens immobiliers une d\u00e9claration n\u00b0 2031 au bureau des imp\u00f4ts des entreprises (SIE), du lieu o\u00f9 se situe le bien, si vous louez un seul bien meubl\u00e9 ; si vous poss\u00e9dez plusieurs biens immobiliers, alors soit au lieu de votre r\u00e9sidence principale, soit \u00e0 l&#039;endroit o\u00f9 se situe le bien principal.<\/p>\n<p>Lors de la production d&#039;une d\u00e9claration de revenus pour <strong>propri\u00e9taire peu professionnel<\/strong>:<\/p>\n<ul>\n<li>Si vous \u00eates membre de l&#039;organisme de gestion agr\u00e9\u00e9 et utilisez les services d&#039;un professionnel comptable appel\u00e9 viseur, indiquez le montant de votre b\u00e9n\u00e9fice calcul\u00e9 dans votre d\u00e9claration n\u00b0 2031, champs 5NA, 5OA mlm 5PA ou champs 5EY, 5FY ou 5GY (revenus de source \u00e9trang\u00e8re b\u00e9n\u00e9ficiant d&#039;un avantage fiscal \u00e9gal \u00e0 l&#039;imp\u00f4t fran\u00e7ais) ;<\/li>\n<li>Si vous n&#039;\u00eates pas membre de l&#039;organisme de gestion agr\u00e9\u00e9 et que vous n&#039;utilisez pas les services d&#039;un professionnel comptable appel\u00e9 viseur, indiquez le montant de votre b\u00e9n\u00e9fice dans les cases 5NK, 5OK ou 5PK ou les cases 5EZ, 5FZ ou 5GZ (revenu de source \u00e9trang\u00e8re avec un avantage fiscal \u00e9gal \u00e0 l&#039;imp\u00f4t fran\u00e7ais).<\/li>\n<\/ul>\n<p>Indiquez le montant du manque pour l&#039;ann\u00e9e des cartons du 5NY au 5PZ. D\u00e9clarez dans les cases 5GA \u00e0 5GJ le montant non d\u00e9ductible du manque \u00e0 gagner des loyers meubl\u00e9s non professionnels des ann\u00e9es pr\u00e9c\u00e9dentes.<\/p>\n<p>Si vos revenus locatifs \u00e9taient d\u00e9j\u00e0 soumis aux cotisations sociales, inscrivez le montant de vos revenus aux lignes 5NM - 5MM. Les revenus correspondants ne seront donc pas soumis aux cotisations sociales de la DGFiP. Inscrivez le d\u00e9ficit de l&#039;ann\u00e9e imputable aux organismes de s\u00e9curit\u00e9 sociale sur les lignes 5 WE - 5 YF.<\/p>\n<p>Les pertes des m\u00e9nages li\u00e9es aux activit\u00e9s immobili\u00e8res locatives non professionnelles ne pourront \u00eatre compens\u00e9es que par les revenus de la m\u00eame activit\u00e9 au cours des dix prochaines ann\u00e9es.<\/p>\n<p>Ces d\u00e9ficits ne sont pas d\u00e9ductibles des revenus bruts, des revenus provenant d&#039;autres activit\u00e9s commerciales exerc\u00e9es \u00e0 titre non professionnel, ni des b\u00e9n\u00e9fices provenant des activit\u00e9s de location exerc\u00e9es \u00e0 titre professionnel.<\/p>\n<p>Si vous \u00eates <strong>entreprise professionnelle<\/strong> pour les biens immobiliers locatifs, indiquez le montant de vos revenus calcul\u00e9 dans votre d\u00e9claration n\u00b02031, champ 5KC, 5LC ou 5MC, ou champ 5DF, 5EF ou 5FF (revenus de source \u00e9trang\u00e8re b\u00e9n\u00e9ficiant d&#039;une r\u00e9duction d&#039;imp\u00f4t \u00e9gale \u00e0 l&#039;imp\u00f4t en France). Ou, si vous n&#039;\u00eates pas membre de l&#039;organisme de gestion agr\u00e9\u00e9 ou si vous n&#039;utilisez pas les services d&#039;un professionnel comptable appel\u00e9 viseur, inscrivez le montant de votre b\u00e9n\u00e9fice aux cases 5KI, 5LI ou 5MI ou aux cases 5DG, 5EG ou 5FG. (revenus de source \u00e9trang\u00e8re b\u00e9n\u00e9ficiant d&#039;un avantage fiscal \u00e9gal \u00e0 l&#039;imp\u00f4t fran\u00e7ais).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2757\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/5.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/5.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/5-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/5-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/5-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/07\/5-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>Les revenus de location de mobilier non professionnel d\u00e9clar\u00e9s sous le micro-r\u00e9gime ou sous le r\u00e9gime r\u00e9el seront automatiquement soumis aux cotisations sociales s&#039;ils n&#039;ont pas d\u00e9j\u00e0 \u00e9t\u00e9 soumis aux cotisations sociales par les autorit\u00e9s sociales. Ne les d\u00e9clarez pas dans la section \u00ab Revenus soumis \u00e0 l&#039;imp\u00f4t de s\u00e9curit\u00e9 sociale \u00bb du formulaire 2042-C-PRO.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9f%d0%be%d0%bb%d1%83%d1%87%d0%b5%d0%bd%d0%b8%d0%b5_%d0%bd%d0%be%d0%bc%d0%b5%d1%80%d0%b0_siret_%d1%84%d0%b8%d0%ba%d1%81%d0%b8%d1%80%d0%be%d0%b2%d0%b0%d0%bd%d0%bd%d1%8b%d0%b9_%d0%b2%d0%b7%d0%bd%d0%be%d1%81_%d0%be%d1%82_%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d0%b8%d0%b9_%d0%9d%d0%94%d0%a1_%d0%b8_%d1%82_%d0%b4\"><\/span>Obtention d&#039;un num\u00e9ro SIRET, cotisation forfaitaire des entreprises, TVA, etc.<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>En tant que loueur de meubl\u00e9s, professionnel ou non, vous devez suivre certaines d\u00e9marches :<\/p>\n<ul>\n<li>obtenir un num\u00e9ro SIRET,<\/li>\n<li>cotiser \u00e0 la Contribution Fonci\u00e8re des Entreprises (CFE).<\/li>\n<\/ul>\n<p>Selon votre situation, vous pourrez \u00e9galement \u00eatre redevable du paiement de la CVAE et de la TVA.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d0%be%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b\"><\/span>Cotisations sociales<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les taux de ces cotisations sociales s&#039;\u00e9chelonnent de 35 \u00e0 40% sur les revenus locatifs pour les bailleurs professionnels.<\/p>\n<p>Par ailleurs, les propri\u00e9taires LMP doivent verser \u00e0 l&#039;Urssaf un forfait minimum de 1 145 \u20ac m\u00eame s&#039;ils parviennent \u00e0 d\u00e9duire la totalit\u00e9 de leurs revenus locatifs.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80_1\"><\/span>Exemple 1<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Monsieur Dupont est propri\u00e9taire d&#039;un studio et d&#039;un deux pi\u00e8ces, qu&#039;il loue meubl\u00e9s entre 800 et 1 200 euros par mois. Elle n&#039;est pas immatricul\u00e9e au Registre du Commerce et des Soci\u00e9t\u00e9s (RCS). Au total, les revenus de M. Dupont sont de 24 000 euros par an. Il est soumis au statut LMP.<\/p>\n<p>Monsieur Dupont, comme beaucoup de LMP et de bailleurs immobiliers, d\u00e9duisait une grande partie des loyers sur son compte de r\u00e9sultat. Il a tellement soustrait que son r\u00e9sultat net est devenu n\u00e9gatif. M. Dupont devra donc s&#039;acquitter d&#039;un forfait minimum de cotisations sociales de 1 145 \u20ac. Et cela m\u00eame s&#039;il d\u00e9truit compl\u00e8tement ses b\u00e9n\u00e9fices par les d\u00e9penses.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80_2\"><\/span>Exemple 2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Autre exemple, Madame Duchemin poss\u00e8de \u00e9galement un studio et un deux pi\u00e8ces dont le loyer est de 24 000 euros par an. Elle n\u2019est pas non plus inscrite au RCS. Sur son loyer annuel de 24 000 \u20ac, elle d\u00e9clare 3 000 \u20ac de b\u00e9n\u00e9fice, compte tenu des diff\u00e9rentes d\u00e9ductions auxquelles elle a droit. Ainsi, elle devra payer des cotisations sociales allant de 35 \u00e0 40% de b\u00e9n\u00e9fice. Soit dans ce cas 40% * 3000 = 1200 euros.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a1%d0%be%d1%86%d0%b8%d0%b0%d0%bb%d1%8c%d0%bd%d1%8b%d0%b5_%d0%b2%d0%b7%d0%bd%d0%be%d1%81%d1%8b_%d0%bf%d1%80%d0%b8_%d0%bf%d1%80%d0%be%d0%b4%d0%b0%d0%b6%d0%b5\"><\/span>Cotisations sociales lors de la vente<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L&#039;imp\u00f4t pay\u00e9 par les propri\u00e9taires LMP \u00e0 la revente de leur bien d\u00e9pend de la dur\u00e9e de possession du bien, de la diff\u00e9rence entre son prix d&#039;achat et le prix de vente et du statut fiscal du propri\u00e9taire (LMP ou LMNP) \u00e0 ce moment-l\u00e0. de vente. Pour rappel, un bailleur LMP est soumis au r\u00e9gime des plus-values professionnelles, tandis qu&#039;un bailleur LMNP est soumis au r\u00e9gime des plus-values priv\u00e9es. Regardons un exemple.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bc%d0%b5%d1%80\"><\/span>Exemple<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Prenons d&#039;abord le cas de M. Dupont. Il ach\u00e8te son atelier en l&#039;ann\u00e9e N pour 200 000 euros et r\u00e9alise des travaux dans cet atelier pour 20 000 euros. Il d\u00e9cide de revendre son bien en ann\u00e9e N+4. Le prix de vente est de 300 000 \u20ac, donc la plus-value brute est de 100 000 \u20ac. M. Du Pont a amorti sa maison sur 30 ans, ses meubles sur 5 ans et ses gros travaux sur 10 ans. Dans ces conditions, un total de 35 333 \u20ac d&#039;amortissement s&#039;accumule.<\/p>\n<p>Si Monsieur Dupont est en statut LMP au moment de la vente, en 2021 : il paiera au total 48 275 \u20ac d&#039;imp\u00f4t sur la plus-value. Ce calcul int\u00e8gre d&#039;abord les plus-values dites \u00ab \u00e0 court terme \u00bb (assujetties \u00e0 l&#039;imp\u00f4t sur le revenu et aux cotisations sociales de 35 \u00e0 40%), qui correspondent \u00e0 la d\u00e9pr\u00e9ciation du bien immobilier. Il additionne ensuite les plus-values dites \u00ab \u00e0 long terme \u00bb correspondant \u00e0 30% de la diff\u00e9rence entre le prix de vente et le prix d&#039;achat.<\/p>\n<p>Source:<\/p>\n<p><a href=\"https:\/\/www.impots.gouv.fr\/particulier\/location-meublee\">https:\/\/www.impots.gouv.fr\/particulier\/location-meublee<\/a><\/p>\n<p><a href=\"https:\/\/www.capital.fr\/immobilier\/immobilier-le-coup-de-bambou-qui-va-frapper-les-bailleurs-en-location-meublee-professionnels-1389193\">https:\/\/www.capital.fr\/immobilier\/immobilier-le-coup-de-bambou-qui-va-frapper-les-bailleurs-en-location-meublee-professionnels-1389193<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez comment s&#039;appr\u00e9cie le caract\u00e8re professionnel LMP ou non professionnel LMNP d&#039;une location meubl\u00e9e.<\/p>","protected":false},"author":1,"featured_media":2760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[314],"class_list":{"0":"post-2739","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-nalogovye-lgoty-ru"},"acf":[],"yoast_head":"<title>\u041a\u0430\u043a\u0430\u044f \u0440\u0430\u0437\u043d\u0438\u0446\u0430 \u043c\u0435\u0436\u0434\u0443 \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c LMP \u0438 LMNP<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435 \u0432\u0441\u0435 \u043f\u043e\u0434\u0440\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u043e\u0431 \u0430\u0440\u0435\u043d\u0434\u0435 \u043c\u0435\u0431\u043b\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u044b\u0445 \u043f\u043e\u043c\u0435\u0449\u0435\u043d\u0438\u0439.\" 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