{"id":1941,"date":"2026-06-17T14:05:57","date_gmt":"2026-06-17T12:05:57","guid":{"rendered":"https:\/\/www.jbla-avocat.com\/?page_id=1941"},"modified":"2026-06-17T14:13:52","modified_gmt":"2026-06-17T12:13:52","slug":"revenus-locatifs","status":"publish","type":"page","link":"https:\/\/www.jbla-avocat.com\/en\/avocat-fiscaliste-immobilier\/revenus-locatifs\/","title":{"rendered":"Fiscalit\u00e9 des revenus locatifs"},"content":{"rendered":"
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Fiscalit\u00e9 des revenus locatifs : s\u00e9curiser le bon r\u00e9gime\n<\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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JBLA Law Firm<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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- fiscalit\u00e9 des revenus locatifs<\/strong> en France est l\u2019un des sujets les plus fr\u00e9quents et les plus mal ma\u00eetris\u00e9s par les investisseurs. Selon que le bien est lou\u00e9 nu ou meubl\u00e9, \u00e0 titre habituel ou occasionnel, par un particulier ou par une soci\u00e9t\u00e9, le r\u00e9gime d\u2019imposition diff\u00e8re sensiblement, tout comme les obligations d\u00e9claratives et les opportunit\u00e9s d\u2019optimisation.<\/p>

Le cabinet JBLA, avocat fiscaliste immobilier<\/a>, vous compagne sur la fiscalit\u00e9 des revenus locatifs : location nue, meubl\u00e9e, LMNP, LMP, micro-fonciers.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Contact us<\/i><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Our expertise<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"fiscalite\u0301\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\"Personal<\/div><\/div>
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Personal taxation<\/p>\n <\/div>\n \n <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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\"Corporate<\/div><\/div>
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Corporate taxation<\/p>\n <\/div>\n \n <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Location nue : revenus fonciers, micro-foncier et r\u00e9gime r\u00e9el\n\n<\/span>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Les loyers tir\u00e9s de la location nue<\/strong> d\u2019un bien immobilier rel\u00e8vent en principe de la cat\u00e9gorie des property income<\/strong>. The micro-foncier<\/strong> s\u2019applique de plein droit en de\u00e7\u00e0 d\u2019un certain seuil de recettes brutes, avec un abattement forfaitaire repr\u00e9sentatif des charges. Au-del\u00e0, ou sur option, le r\u00e9gime r\u00e9el<\/strong> permet la d\u00e9duction des charges effectivement support\u00e9es (int\u00e9r\u00eats d\u2019emprunt, travaux, taxes, frais de gestion) et, le cas \u00e9ch\u00e9ant, l\u2019imputation d\u2019un d\u00e9ficit foncier sur le revenu global dans certaines limites.<\/p>

Le cabinet accompagne ses clients dans le choix du r\u00e9gime, dans le pilotage des travaux d\u00e9ductibles et dans la gestion des d\u00e9ficits, en lien avec leur situation patrimoniale globale.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Make an appointment<\/path><\/svg><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Location meubl\u00e9e : LMNP et LMP<\/span>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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- location meubl\u00e9e<\/strong> rel\u00e8ve de la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC). Deux statuts coexistent : le loueur en meubl\u00e9 non professionnel (LMNP)<\/strong> et le loueur en meubl\u00e9 professionnel (LMP)<\/strong>, dont les conditions d\u2019acc\u00e8s sont d\u00e9finies \u00e0 l\u2019article 155, IV<\/a> du CGI. Le passage d\u2019un statut \u00e0 l\u2019autre emporte des cons\u00e9quences importantes en mati\u00e8re de plus-values, d\u2019imputation des d\u00e9ficits, de cotisations sociales et d\u2019IFI.<\/p>

The r\u00e9gime micro-BIC<\/strong> s\u2019applique automatiquement en de\u00e7\u00e0 d\u2019un certain seuil de recettes, avec des abattements distincts selon que le bien est un meubl\u00e9 classique ou un meubl\u00e9 de tourisme. Le r\u00e9gime r\u00e9el ouvre la voie \u00e0 la d\u00e9duction des charges r\u00e9elles et \u00e0 l\u2019amortissement comptable du bien, dont le traitement fiscal a fait l\u2019objet de r\u00e9formes r\u00e9centes qu\u2019il convient d\u2019int\u00e9grer \u00e0 toute analyse.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\nChoisir entre LMNP, LMP et SCI \u00e0 l\u2019IS\n\n<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Le choix entre LMNP<\/strong>, LMP<\/strong>, SCI<\/strong> \u00e0 l\u2019IR<\/strong> ou soci\u00e9t\u00e9 soumise \u00e0 l\u2019IS<\/strong> constitue une d\u00e9cision structurante. Aucune solution n\u2019est universelle : le bon r\u00e9gime d\u00e9pend du niveau de recettes envisag\u00e9, de l\u2019horizon de d\u00e9tention, du financement, de la strat\u00e9gie de transmission et de la qualit\u00e9 fiscale du contribuable (r\u00e9sident ou non-r\u00e9sident).<\/p>

Le cabinet r\u00e9alise des analyses comparatives chiffr\u00e9es permettant d\u2019identifier le sc\u00e9nario le plus efficient, en int\u00e9grant les cons\u00e9quences de la cession future et de la transmission.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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R\u00e9gularisations et contentieux<\/span>\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Le cabinet intervient \u00e9galement en cas d\u2019erreur d\u00e9clarative ou de requalification par l\u2019administration : passage forc\u00e9 de LMNP \u00e0 LMP, contestation du caract\u00e8re meubl\u00e9, qualification d\u2019activit\u00e9 para-h\u00f4teli\u00e8re, application de la TVA, calcul des plus-values. Une r\u00e9gularisation spontan\u00e9e bien pr\u00e9par\u00e9e peut, dans de nombreux cas, permettre de limiter les p\u00e9nalit\u00e9s.<\/p>

Pour une analyse de ta situation locative, contacte le cabinet \u00e0 jessica@jbla-avocat.com<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Questions fr\u00e9quentes en fiscalit\u00e9 des revenus locatifs<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Further questions<\/i><\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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\n \n Quel r\u00e9gime fiscal s\u2019applique aux revenus locatifs ?<\/span>
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Quel r\u00e9gime fiscal s\u2019applique aux revenus locatifs ?<\/span><\/h3>\nLe r\u00e9gime fiscal d\u00e9pend principalement du mode de location du bien. Les revenus issus d\u2019une location nue rel\u00e8vent en principe des revenus fonciers, tandis que la location meubl\u00e9e est impos\u00e9e dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC). Les r\u00e8gles applicables varient \u00e9galement selon que le bien est d\u00e9tenu par un particulier ou une soci\u00e9t\u00e9.<\/div><\/div>\n <\/div>
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\n \n Faut-il choisir le micro-r\u00e9gime ou le r\u00e9gime r\u00e9el ?<\/span>
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Faut-il choisir le micro-r\u00e9gime ou le r\u00e9gime r\u00e9el ?<\/h3>\nLes r\u00e9gimes micro permettent de b\u00e9n\u00e9ficier d\u2019un abattement forfaitaire sur les revenus per\u00e7us, tandis que le r\u00e9gime r\u00e9el autorise la d\u00e9duction des charges effectivement support\u00e9es. Le choix entre ces options d\u00e9pend notamment du montant des charges, des travaux r\u00e9alis\u00e9s, du financement et des objectifs patrimoniaux de l\u2019investisseur. Une simulation pr\u00e9alable permet souvent d\u2019identifier le r\u00e9gime le plus avantageux.<\/div><\/div>\n <\/div>
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\n \n Quelle est la diff\u00e9rence entre le statut LMNP et le statut LMP ?<\/span>
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Quelle est la diff\u00e9rence entre le statut LMNP et le statut LMP ?<\/h3>\nLe statut de loueur en meubl\u00e9 non professionnel (LMNP) et celui de loueur en meubl\u00e9 professionnel (LMP) r\u00e9pondent \u00e0 des conditions l\u00e9gales distinctes et produisent des effets fiscaux diff\u00e9rents. Les cons\u00e9quences peuvent notamment porter sur l\u2019imposition des plus-values, le traitement des d\u00e9ficits, les cotisations sociales ou encore l\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI). Une \u00e9volution de la situation du contribuable peut entra\u00eener un changement de statut.<\/div><\/div>\n <\/div>
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\n \n Comment choisir entre LMNP, LMP et SCI ?<\/span>
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Comment choisir entre LMNP, LMP et SCI ?<\/h3>\nLe choix du mode de d\u00e9tention d\u00e9pend de nombreux crit\u00e8res : niveau des revenus locatifs, dur\u00e9e de conservation du bien, strat\u00e9gie de transmission, modalit\u00e9s de financement ou r\u00e9sidence fiscale du propri\u00e9taire. Aucune structure n\u2019est adapt\u00e9e \u00e0 toutes les situations. Une analyse personnalis\u00e9e permet d\u2019\u00e9valuer les cons\u00e9quences fiscales pendant la d\u00e9tention du bien, mais aussi lors de sa cession ou de sa transmission.<\/div><\/div>\n <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Fiscalit\u00e9 des revenus locatifs : s\u00e9curiser le bon r\u00e9gime Cabinet d’avocat JBLA La fiscalit\u00e9 des revenus locatifs en France est l\u2019un des sujets les plus fr\u00e9quents et les plus mal ma\u00eetris\u00e9s par les investisseurs. Selon que le bien est lou\u00e9 nu ou meubl\u00e9, \u00e0 titre habituel ou occasionnel, par un particulier ou par une soci\u00e9t\u00e9, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":1929,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-1941","page","type-page","status-publish","hentry"],"yoast_head":"\nFiscalit\u00e9 des revenus locatifs : conseil et optimisation \u200b\u2013 Cabinet JBLA<\/title>\n<meta name=\"description\" content=\"Le cabinet JBLA vous accompagne sur la fiscalit\u00e9 des revenus locatifs : location nue, meubl\u00e9e, LMNP, LMP, micro-foncier\" \/>\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.jbla-avocat.com\/en\/avocat-fiscaliste-immobilier\/revenus-locatifs\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta 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