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",[],{},{"nodeType":184,"value":312,"marks":313,"data":315},"Depuis janvier 2025, ",[314],{"type":234},{},{"nodeType":237,"data":317,"content":2691},{"target":318},{"metadata":319,"sys":322,"fields":334},{"tags":320,"concepts":321},[],[],{"space":323,"id":325,"type":15,"createdAt":326,"updatedAt":327,"environment":328,"publishedVersion":330,"revision":331,"contentType":332,"locale":28},{"sys":324},{"type":11,"linkType":12,"id":13},"10jurUwwsEI4Fqc6uqgeNB","2023-12-28T11:42:26.769Z","2026-04-16T06:35:54.799Z",{"sys":329},{"id":20,"type":11,"linkType":21},136,8,{"sys":333},{"type":11,"linkType":26,"id":117},{"title":335,"slug":336,"category":122,"author":134,"featureImage":337,"excerpt":358,"content":359,"seoComponent":2688},"LMNP : Comment calculer l'amortissement du bien immobilier ?","calcul-amortissement-lmnp",{"metadata":338,"sys":341,"fields":348},{"tags":339,"concepts":340},[],[],{"space":342,"id":344,"type":158,"createdAt":345,"updatedAt":345,"environment":346,"publishedVersion":55,"revision":34,"locale":28},{"sys":343},{"type":11,"linkType":12,"id":13},"xg1dGdaQNYRZn8NAG7Z7v","2023-12-23T16:31:08.497Z",{"sys":347},{"id":20,"type":11,"linkType":21},{"title":349,"file":350},"lmnp 8",{"url":351,"details":352,"fileName":357,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002Fxg1dGdaQNYRZn8NAG7Z7v\u002F1b82e98ecb28bfdc059a389e4a2b607a\u002Flmnp_8.webp",{"size":353,"image":354},80802,{"width":355,"height":356},1857,1045,"lmnp 8.webp","Quelles sont les conditions à respecter pour bénéficier du dispositif ? Comment calculer l’amortissement LMNP ? ",{"nodeType":199,"data":360,"content":361},{},[362,381,388,395,403,419,426,466,482,489,496,503,528,547,554,1431,1438,1463,1470,1477,1484,1491,1498,1514,1521,1528,1571,1590,1597,1604,1611,1618,1625,1632,1655,1662,1677,1684,1691,1698,1705,1723,1730,1813,1820,1839,1862,1869,1877,1884,1891,1899,1933,1941,1973,1980,2005,2017,2029,2041,2049,2082,2117,2124,2158,2179,2222,2234,2267,2279,2298,2305,2312,2319,2326,2333,2340,2347,2354,2361,2380,2387,2394,2413,2420,2427,2434,2441,2448,2455,2474,2481,2497,2513,2520,2585,2591,2598,2682],{"nodeType":198,"data":363,"content":364},{},[365,369,377],{"nodeType":184,"value":366,"marks":367,"data":368},"Le statut LMNP (loueur en meublé non professionnel) concerne les propriétaires bailleurs désireux de mettre en location un bien meublé à titre non professionnel. ",[],{},{"nodeType":193,"data":370,"content":372},{"uri":371},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-definition",[373],{"nodeType":184,"value":374,"marks":375,"data":376},"L’investissement LMNP",[],{},{"nodeType":184,"value":378,"marks":379,"data":380}," permet de combiner les atouts de la location meublée avec la constitution d’un patrimoine immobilier et un régime fiscal avantageux.",[],{},{"nodeType":198,"data":382,"content":383},{},[384],{"nodeType":184,"value":385,"marks":386,"data":387},"La fiscalité LMNP se caractérise par le fait de pouvoir réduire sa base d’imposition, notamment grâce au mécanisme d’amortissement. Quelles sont les conditions à respecter pour bénéficier du dispositif ? Comment calculer l’amortissement LMNP ? Quels biens peut-on amortir ? Y-a-t-il une limite à l'amortissement ? Décryptage.",[],{},{"nodeType":389,"data":390,"content":394},"embedded-entry-block",{"target":391},{"sys":392},{"id":393,"type":11,"linkType":15},"2tKSZcItD2gj3IzSjoLH8L",[],{"nodeType":396,"data":397,"content":398},"heading-2",{},[399],{"nodeType":184,"value":400,"marks":401,"data":402},"Qu’est-ce que l’amortissement LMNP ?",[],{},{"nodeType":198,"data":404,"content":405},{},[406,410,415],{"nodeType":184,"value":407,"marks":408,"data":409},"La définition du dispositif d’amortissement est d’origine comptable. L’idée est ",[],{},{"nodeType":184,"value":411,"marks":412,"data":414},"d’évaluer la dépréciation de la valeur d’un bien sur une période donnée",[413],{"type":234},{},{"nodeType":184,"value":416,"marks":417,"data":418},". 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Ce dernier est censé représenter les ",[],{},{"nodeType":193,"data":455,"content":457},{"uri":456},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-charges-deductibles",[458],{"nodeType":184,"value":459,"marks":460,"data":461},"charges déductibles",[],{},{"nodeType":184,"value":463,"marks":464,"data":465}," dont justement l’amortissement.",[],{},{"nodeType":198,"data":467,"content":468},{},[469,473,478],{"nodeType":184,"value":470,"marks":471,"data":472},"Concrètement, la dépréciation du bien et des meubles est associée à ",[],{},{"nodeType":184,"value":474,"marks":475,"data":477},"une dépense fictive imputable chaque année",[476],{"type":234},{},{"nodeType":184,"value":479,"marks":480,"data":481},". 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Il ne peut donc prétendre à intégrer la base de calcul de l’amortissement en LMNP. Le fonctionnement du dispositif fixe néanmoins sa valeur à 15 % de la valeur de l’ensemble du bien (bâti+terrain).",[],{},{"nodeType":198,"data":1478,"content":1479},{},[1480],{"nodeType":184,"value":1481,"marks":1482,"data":1483},"Ce chiffre explique pourquoi l’amortissement se fait sur 85 % de la valeur de l’ensemble et non sur la totalité. Il demeure important de calculer le prix du foncier. En effet, il contribue à évaluer le prix de revient de la construction qui, lui, est un bien amortissable.",[],{},{"nodeType":396,"data":1485,"content":1486},{},[1487],{"nodeType":184,"value":1488,"marks":1489,"data":1490},"Quelle est la durée de l’amortissement d’une location meublée non professionnelle ?",[],{},{"nodeType":198,"data":1492,"content":1493},{},[1494],{"nodeType":184,"value":1495,"marks":1496,"data":1497},"La dépréciation de la valeur des actifs (logement, meubles) répond à une notion de temps. Plus le temps passe et plus l’usure ou la vétusté doivent être prises en compte. Cela signifie également que la valeur déduite fluctue chaque année civile dans le calcul de l'impôt.",[],{},{"nodeType":198,"data":1499,"content":1500},{},[1501,1505,1510],{"nodeType":184,"value":1502,"marks":1503,"data":1504},"L’amortissement porte jusqu’à 85 % de la valeur de l’actif (les 15 % restants coïncident avec la valeur du terrain). Le calcul se fait généralement sur ",[],{},{"nodeType":184,"value":1506,"marks":1507,"data":1509},"une durée de 30 ans en moyenne",[1508],{"type":234},{},{"nodeType":184,"value":1511,"marks":1512,"data":1513},". Toutefois, chaque élément doit être vu séparément avec une durée d’amortissement propre à chacun.",[],{},{"nodeType":198,"data":1515,"content":1516},{},[1517],{"nodeType":184,"value":1518,"marks":1519,"data":1520},"De manière synthétique, les meubles peuvent être amortis sur 5 à 10 ans et le bien sur 20 à 30 ans. Il est possible de se créer un tableau d’amortissement LMNP très simplement en entrant chaque composante à amortir, leur part dans la valeur de l’actif et la durée d’amortissement",[],{},{"nodeType":198,"data":1522,"content":1523},{},[1524],{"nodeType":184,"value":1525,"marks":1526,"data":1527},"Prenons quelques exemples :",[],{},{"nodeType":504,"data":1529,"content":1530},{},[1531,1541,1551,1561],{"nodeType":508,"data":1532,"content":1533},{},[1534],{"nodeType":198,"data":1535,"content":1536},{},[1537],{"nodeType":184,"value":1538,"marks":1539,"data":1540},"la structure représente 70 % de la valeur de l’actif pour une durée d’amortissement de 40 ans ;",[],{},{"nodeType":508,"data":1542,"content":1543},{},[1544],{"nodeType":198,"data":1545,"content":1546},{},[1547],{"nodeType":184,"value":1548,"marks":1549,"data":1550},"la toiture représente 10 % de la valeur de l’actif pour une durée d’amortissement de 25 ans ;",[],{},{"nodeType":508,"data":1552,"content":1553},{},[1554],{"nodeType":198,"data":1555,"content":1556},{},[1557],{"nodeType":184,"value":1558,"marks":1559,"data":1560},"les installations électriques représentent 5 % de la valeur de l’actif pour une durée d’amortissement de 25 ans ;",[],{},{"nodeType":508,"data":1562,"content":1563},{},[1564],{"nodeType":198,"data":1565,"content":1566},{},[1567],{"nodeType":184,"value":1568,"marks":1569,"data":1570},"les aménagements d’intérieur représentent 8 % de la valeur de l’actif pour une durée d’amortissement de 15 ans.",[],{},{"nodeType":198,"data":1572,"content":1573},{},[1574,1578,1586],{"nodeType":184,"value":1575,"marks":1576,"data":1577},"Bon à savoir : la durée d’amortissement débute le jour de la ",[],{},{"nodeType":193,"data":1579,"content":1581},{"uri":1580},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-qui-est-concerne",[1582],{"nodeType":184,"value":1583,"marks":1584,"data":1585},"déclaration du statut LMNP",[],{},{"nodeType":184,"value":1587,"marks":1588,"data":1589}," auprès de l'INPI, et non pas à date d’achat du bien immobilier.",[],{},{"nodeType":396,"data":1591,"content":1592},{},[1593],{"nodeType":184,"value":1594,"marks":1595,"data":1596},"Comment calculer l’amortissement en LMNP ?",[],{},{"nodeType":198,"data":1598,"content":1599},{},[1600],{"nodeType":184,"value":1601,"marks":1602,"data":1603},"La règle de calcul de l’amortissement est la suivante : ",[],{},{"nodeType":198,"data":1605,"content":1606},{},[1607],{"nodeType":184,"value":1608,"marks":1609,"data":1610},"Montant de l’amortissement en LMNP = valeur du bien immobilier à l'acquisition x valeur d’amortissement \u002F durée d’amortissement. ",[],{},{"nodeType":198,"data":1612,"content":1613},{},[1614],{"nodeType":184,"value":1615,"marks":1616,"data":1617},"Voici un exemple pour appliquer la formule : prenons un bien acquis au montant de 220 000 €. Sa valeur moyenne d’amortissement est de 85 % sur une période de 35 ans. Le montant de l’amortissement annuel est donc de 5 343 € (220 000 x 0,85 \u002F 35). ",[],{},{"nodeType":198,"data":1619,"content":1620},{},[1621],{"nodeType":184,"value":1622,"marks":1623,"data":1624},"La formule s’applique aussi aux meubles, c’est-à-dire aux équipements et aux mobiliers mis à disposition du locataire dans le cadre d’une LMNP. La durée d’amortissement des immobilisations varie entre 5 et 7 ans même si l’administration fiscale propose une durée d’usage de 10 ans.",[],{},{"nodeType":198,"data":1626,"content":1627},{},[1628],{"nodeType":184,"value":1629,"marks":1630,"data":1631},"Le calcul doit être compris ainsi :",[],{},{"nodeType":504,"data":1633,"content":1634},{},[1635,1645],{"nodeType":508,"data":1636,"content":1637},{},[1638],{"nodeType":198,"data":1639,"content":1640},{},[1641],{"nodeType":184,"value":1642,"marks":1643,"data":1644},"le propriétaire achète un téléviseur 300 €. Sa durée d’amortissement est fixée à 5 ans. Chaque année, le bien peut être amorti de 20 % durant ce laps de temps (soit 60 € par an) ;",[],{},{"nodeType":508,"data":1646,"content":1647},{},[1648],{"nodeType":198,"data":1649,"content":1650},{},[1651],{"nodeType":184,"value":1652,"marks":1653,"data":1654},"les travaux de peinture de l'appartement réalisés ont un coût de 8000 €. Ce nombre est à diviser par la durée d’amortissement de 8 ans. Le propriétaire bailleur peut déduire de sa base d’imposition 1000 € chaque année durant 8 ans.",[],{},{"nodeType":396,"data":1656,"content":1657},{},[1658],{"nodeType":184,"value":1659,"marks":1660,"data":1661},"L’amortissement en LMNP est-il plafonné ?",[],{},{"nodeType":198,"data":1663,"content":1664},{},[1665,1669,1674],{"nodeType":184,"value":1666,"marks":1667,"data":1668},"Oui, la déduction de l’amortissement est limitée. Le montant annuel ",[],{},{"nodeType":184,"value":1670,"marks":1671,"data":1673},"ne peut pas dépasser l’écart entre le total des revenus locatifs et les charges payées",[1672],{"type":234},{},{"nodeType":184,"value":197,"marks":1675,"data":1676},[],{},{"nodeType":198,"data":1678,"content":1679},{},[1680],{"nodeType":184,"value":1681,"marks":1682,"data":1683},"Le plafonnement est encadré par le CGI « en cas de location ou mise à disposition d’un bien par une personne physique, le montant de l’amortissement de ces biens ou parts de copropriété est admis en déduction du résultat imposable, au titre d’un même exercice, dans la limite du montant du loyer acquis, ou de la quote-part du résultat de la copropriété, diminué du montant des autres charges afférentes à ces biens ou parts » (2. II article 39 C).",[],{},{"nodeType":198,"data":1685,"content":1686},{},[1687],{"nodeType":184,"value":1688,"marks":1689,"data":1690},"La formule de la limite d’amortissement LMNP se calcule de la façon suivante : plafond maximal de l’amortissement = total des loyers perçus pour le bien en LMNP – ensemble des charges.",[],{},{"nodeType":198,"data":1692,"content":1693},{},[1694],{"nodeType":184,"value":1695,"marks":1696,"data":1697},"Exemple : si le loyer annuel rapporte 12 000 € et que les charges s’établissent à 2000 €, alors la limite d’amortissement LMNP est égale à 10 000 €.",[],{},{"nodeType":198,"data":1699,"content":1700},{},[1701],{"nodeType":184,"value":1702,"marks":1703,"data":1704},"En revanche, si le résultat de la formule est négatif (si le loyer perçu est inférieur aux charges), on parle de déficit. Or, l’amortissement ne peut pas créer de déficit selon l’article 156 du CGI : « les déficits du foyer fiscal provenant de l'activité de location meublée exercée à titre non professionnel ne peuvent s'imputer sur le revenu global ».",[],{},{"nodeType":198,"data":1706,"content":1707},{},[1708,1712,1720],{"nodeType":184,"value":1709,"marks":1710,"data":1711},"En cas de déficit, le propriétaire bailleur est obligé de ne pas déduire la somme globale des amortissements au cours de l’année. L’investisseur LMNP peut reporter le reliquat sur les années suivantes, ce qui équivaut à lisser les amortissements dans le temps, d’autant que le fisc n’applique pas de limitation dans le temps. Nous y revenons dans notre dossier dédié à ",[],{},{"nodeType":193,"data":1713,"content":1715},{"uri":1714},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fimputer-deficit-lmnp",[1716],{"nodeType":184,"value":1717,"marks":1718,"data":1719},"l'imputation des déficits en LMNP",[],{},{"nodeType":184,"value":197,"marks":1721,"data":1722},[],{},{"nodeType":198,"data":1724,"content":1725},{},[1726],{"nodeType":184,"value":1727,"marks":1728,"data":1729},"Voici un exemple théorique pour bien comprendre le dispositif de limite d’amortissement et de report :",[],{},{"nodeType":504,"data":1731,"content":1732},{},[1733,1743,1753,1763,1773,1783,1793,1803],{"nodeType":508,"data":1734,"content":1735},{},[1736],{"nodeType":198,"data":1737,"content":1738},{},[1739],{"nodeType":184,"value":1740,"marks":1741,"data":1742},"la valeur amortissable du bien est de 180 000 € ;",[],{},{"nodeType":508,"data":1744,"content":1745},{},[1746],{"nodeType":198,"data":1747,"content":1748},{},[1749],{"nodeType":184,"value":1750,"marks":1751,"data":1752},"le taux d’amortissement est de 3 % ;",[],{},{"nodeType":508,"data":1754,"content":1755},{},[1756],{"nodeType":198,"data":1757,"content":1758},{},[1759],{"nodeType":184,"value":1760,"marks":1761,"data":1762},"le montant annuel de l’amortissement est de 5400 € (180 000 x 0,03) ;",[],{},{"nodeType":508,"data":1764,"content":1765},{},[1766],{"nodeType":198,"data":1767,"content":1768},{},[1769],{"nodeType":184,"value":1770,"marks":1771,"data":1772},"le montant des recettes locatives annuelles s’élève à 12 000 € ;",[],{},{"nodeType":508,"data":1774,"content":1775},{},[1776],{"nodeType":198,"data":1777,"content":1778},{},[1779],{"nodeType":184,"value":1780,"marks":1781,"data":1782},"le montant des charges déductibles sur la période s’établit à 9 000 € ;",[],{},{"nodeType":508,"data":1784,"content":1785},{},[1786],{"nodeType":198,"data":1787,"content":1788},{},[1789],{"nodeType":184,"value":1790,"marks":1791,"data":1792},"la limite d’amortissement atteint 3000 € (12 000 - 9000) ;",[],{},{"nodeType":508,"data":1794,"content":1795},{},[1796],{"nodeType":198,"data":1797,"content":1798},{},[1799],{"nodeType":184,"value":1800,"marks":1801,"data":1802},"le reliquat non déductible cette année-là est de 2400 € (5400-3000) ;",[],{},{"nodeType":508,"data":1804,"content":1805},{},[1806],{"nodeType":198,"data":1807,"content":1808},{},[1809],{"nodeType":184,"value":1810,"marks":1811,"data":1812},"le propriétaire peut déduire le reliquat les années suivantes sans limitation de durée en renouvelant chaque année cet exercice comptable.  ",[],{},{"nodeType":198,"data":1814,"content":1815},{},[1816],{"nodeType":184,"value":1817,"marks":1818,"data":1819},"Ce cas de figure demande un travail de comptabilité précis avec la mise en place d’un tableau d’amortissement LMNP contenant une colonne associée aux amortissements différés. Le document comptable est remis avec la déclaration de résultats.",[],{},{"nodeType":198,"data":1821,"content":1822},{},[1823,1827,1835],{"nodeType":184,"value":1824,"marks":1825,"data":1826},"Bon à savoir : en cas de sortie du LMNP et de ",[],{},{"nodeType":193,"data":1828,"content":1830},{"uri":1829},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Festimation-bien-loue",[1831],{"nodeType":184,"value":1832,"marks":1833,"data":1834},"vente du bien immobilier",[],{},{"nodeType":184,"value":1836,"marks":1837,"data":1838},", le report des amortissements cesse aussitôt.",[],{},{"nodeType":389,"data":1840,"content":1861},{"target":1841},{"metadata":1842,"sys":1845,"fields":1856},{"tags":1843,"concepts":1844},[],[],{"space":1846,"id":1848,"type":15,"createdAt":1849,"updatedAt":1850,"environment":1851,"publishedVersion":1853,"revision":69,"contentType":1854,"locale":28},{"sys":1847},{"type":11,"linkType":12,"id":13},"6IU68hEeZeQzAuY7Sut610","2024-05-15T21:18:09.222Z","2024-05-16T14:41:48.719Z",{"sys":1852},{"id":20,"type":11,"linkType":21},14,{"sys":1855},{"type":11,"linkType":26,"id":1455},{"name":1857,"style":1858,"title":1859,"actionTitle":1860,"actionUrl":1461},"LMNP - Fiscalité allégée, rentabilité assurée.","blue","Fiscalité allégée, rentabilité assurée.","Trouver un bien LMNP ",[],{"nodeType":396,"data":1863,"content":1864},{},[1865],{"nodeType":184,"value":1866,"marks":1867,"data":1868},"Vos questions fréquentes sur l'amortissement",[],{},{"nodeType":1870,"data":1871,"content":1872},"heading-3",{},[1873],{"nodeType":184,"value":1874,"marks":1875,"data":1876},"Comment distinguer l'amortissement du bâti et des meubles en LMNP ?",[],{},{"nodeType":198,"data":1878,"content":1879},{},[1880],{"nodeType":184,"value":1881,"marks":1882,"data":1883},"Dans le cadre du LMNP, l'amortissement du bâti (structure du bien immobilier) et des meubles (équipements fournis avec le bien) suit des règles différentes, principalement en termes de durée d'amortissement.",[],{},{"nodeType":198,"data":1885,"content":1886},{},[1887],{"nodeType":184,"value":1888,"marks":1889,"data":1890},"La distinction entre ces deux catégories est cruciale pour une déclaration fiscale précise en LMNP, car elle affecte la manière dont les charges d'amortissement sont calculées et déclarées chaque année.",[],{},{"nodeType":198,"data":1892,"content":1893},{},[1894],{"nodeType":184,"value":1895,"marks":1896,"data":1898},"Amortissement du bâti :",[1897],{"type":234},{},{"nodeType":1900,"data":1901,"content":1902},"ordered-list",{},[1903,1918],{"nodeType":508,"data":1904,"content":1905},{},[1906],{"nodeType":198,"data":1907,"content":1908},{},[1909,1914],{"nodeType":184,"value":1910,"marks":1911,"data":1913},"Durée d'amortissement : ",[1912],{"type":234},{},{"nodeType":184,"value":1915,"marks":1916,"data":1917},"Habituellement, la durée d'amortissement pour le bâti est de 25 à 40 ans. Cette durée reflète la longévité estimée de la structure du bâtiment.",[],{},{"nodeType":508,"data":1919,"content":1920},{},[1921],{"nodeType":198,"data":1922,"content":1923},{},[1924,1929],{"nodeType":184,"value":1925,"marks":1926,"data":1928},"Méthode :",[1927],{"type":234},{},{"nodeType":184,"value":1930,"marks":1931,"data":1932}," L'amortissement est généralement linéaire, répartissant le coût du bâti de manière égale sur la durée d'amortissement.",[],{},{"nodeType":198,"data":1934,"content":1935},{},[1936],{"nodeType":184,"value":1937,"marks":1938,"data":1940},"Amortissement des meubles :",[1939],{"type":234},{},{"nodeType":1900,"data":1942,"content":1943},{},[1944,1959],{"nodeType":508,"data":1945,"content":1946},{},[1947],{"nodeType":198,"data":1948,"content":1949},{},[1950,1955],{"nodeType":184,"value":1951,"marks":1952,"data":1954},"Durée d'Amortissement :",[1953],{"type":234},{},{"nodeType":184,"value":1956,"marks":1957,"data":1958}," Les meubles sont souvent amortis sur une période plus courte, généralement de 5 à 10 ans, en raison de leur usure plus rapide.",[],{},{"nodeType":508,"data":1960,"content":1961},{},[1962],{"nodeType":198,"data":1963,"content":1964},{},[1965,1969],{"nodeType":184,"value":1925,"marks":1966,"data":1968},[1967],{"type":234},{},{"nodeType":184,"value":1970,"marks":1971,"data":1972}," L'amortissement peut être linéaire ou dégressif, en fonction de la valeur et du type de meubles.",[],{},{"nodeType":1870,"data":1974,"content":1975},{},[1976],{"nodeType":184,"value":1977,"marks":1978,"data":1979},"Comment l'amortissement LMNP est-il traité en cas de cession du bien ?",[],{},{"nodeType":198,"data":1981,"content":1982},{},[1983,1987,1992,1996,2001],{"nodeType":184,"value":1984,"marks":1985,"data":1986},"Lors de la cession d'un bien immobilier en LMNP, le traitement de l'amortissement a été ",[],{},{"nodeType":184,"value":1988,"marks":1989,"data":1991},"profondément modifié par la Loi de Finances 2025",[1990],{"type":234},{},{"nodeType":184,"value":1993,"marks":1994,"data":1995}," (article 84, applicable aux cessions depuis le ",[],{},{"nodeType":184,"value":1997,"marks":1998,"data":2000},"16 février 2025",[1999],{"type":234},{},{"nodeType":184,"value":2002,"marks":2003,"data":2004},").",[],{},{"nodeType":198,"data":2006,"content":2007},{},[2008,2013],{"nodeType":184,"value":2009,"marks":2010,"data":2012},"Avant 2025 :",[2011],{"type":234},{},{"nodeType":184,"value":2014,"marks":2015,"data":2016}," Les amortissements déduits n'étaient PAS pris en compte dans le calcul de la plus-value à la revente.",[],{},{"nodeType":198,"data":2018,"content":2019},{},[2020,2025],{"nodeType":184,"value":2021,"marks":2022,"data":2024},"Depuis le 16 février 2025 :",[2023],{"type":234},{},{"nodeType":184,"value":2026,"marks":2027,"data":2028}," Le prix d'acquisition du bien doit être diminué du montant total des amortissements pratiqués pour calculer la plus-value imposable.",[],{},{"nodeType":198,"data":2030,"content":2031},{},[2032,2037],{"nodeType":184,"value":2033,"marks":2034,"data":2036},"Nouvelle formule :",[2035],{"type":234},{},{"nodeType":184,"value":2038,"marks":2039,"data":2040}," Plus-value = Prix de vente - (Prix d'acquisition - Amortissements déduits)",[],{},{"nodeType":198,"data":2042,"content":2043},{},[2044],{"nodeType":184,"value":2045,"marks":2046,"data":2048},"Exemple concret :",[2047],{"type":234},{},{"nodeType":504,"data":2050,"content":2051},{},[2052,2062,2072],{"nodeType":508,"data":2053,"content":2054},{},[2055],{"nodeType":198,"data":2056,"content":2057},{},[2058],{"nodeType":184,"value":2059,"marks":2060,"data":2061},"Appartement acheté : 200 000 €",[],{},{"nodeType":508,"data":2063,"content":2064},{},[2065],{"nodeType":198,"data":2066,"content":2067},{},[2068],{"nodeType":184,"value":2069,"marks":2070,"data":2071},"Prix de revente : 300 000 €",[],{},{"nodeType":508,"data":2073,"content":2074},{},[2075],{"nodeType":198,"data":2076,"content":2077},{},[2078],{"nodeType":184,"value":2079,"marks":2080,"data":2081},"Amortissements déduits : 50 000 €",[],{},{"nodeType":198,"data":2083,"content":2084},{},[2085,2090,2094,2099,2103,2108,2112],{"nodeType":184,"value":2009,"marks":2086,"data":2089},[2087],{"type":2088},"italic",{},{"nodeType":184,"value":2091,"marks":2092,"data":2093}," Plus-value = 300 000 - 200 000 = ",[],{},{"nodeType":184,"value":2095,"marks":2096,"data":2098},"100 000 €",[2097],{"type":234},{},{"nodeType":184,"value":2100,"marks":2101,"data":2102}," ",[],{},{"nodeType":184,"value":2104,"marks":2105,"data":2107},"Depuis 2025 :",[2106],{"type":2088},{},{"nodeType":184,"value":2109,"marks":2110,"data":2111}," Plus-value = 300 000 - (200 000 - 50 000) = ",[],{},{"nodeType":184,"value":2113,"marks":2114,"data":2116},"150 000 €",[2115],{"type":234},{},{"nodeType":198,"data":2118,"content":2119},{},[2120],{"nodeType":184,"value":2121,"marks":2122,"data":2123},"Avec un taux d'imposition de 36,2% (19% + 17,2% PS) :",[],{},{"nodeType":504,"data":2125,"content":2126},{},[2127,2137,2147],{"nodeType":508,"data":2128,"content":2129},{},[2130],{"nodeType":198,"data":2131,"content":2132},{},[2133],{"nodeType":184,"value":2134,"marks":2135,"data":2136},"Impôt avant 2025 : 36 200 €",[],{},{"nodeType":508,"data":2138,"content":2139},{},[2140],{"nodeType":198,"data":2141,"content":2142},{},[2143],{"nodeType":184,"value":2144,"marks":2145,"data":2146},"Impôt depuis 2025 : 54 300 €",[],{},{"nodeType":508,"data":2148,"content":2149},{},[2150],{"nodeType":198,"data":2151,"content":2152},{},[2153],{"nodeType":184,"value":2154,"marks":2155,"data":2157},"Surcoût fiscal : +18 100 €",[2156],{"type":234},{},{"nodeType":198,"data":2159,"content":2160},{},[2161,2166,2170,2175],{"nodeType":184,"value":2162,"marks":2163,"data":2165},"EXCEPTIONS IMPORTANTES :",[2164],{"type":234},{},{"nodeType":184,"value":2167,"marks":2168,"data":2169}," Les biens suivants ne sont ",[],{},{"nodeType":184,"value":2171,"marks":2172,"data":2174},"PAS concernés",[2173],{"type":234},{},{"nodeType":184,"value":2176,"marks":2177,"data":2178}," par cette réintégration :",[],{},{"nodeType":504,"data":2180,"content":2181},{},[2182,2192,2202,2212],{"nodeType":508,"data":2183,"content":2184},{},[2185],{"nodeType":198,"data":2186,"content":2187},{},[2188],{"nodeType":184,"value":2189,"marks":2190,"data":2191},"Résidences étudiantes",[],{},{"nodeType":508,"data":2193,"content":2194},{},[2195],{"nodeType":198,"data":2196,"content":2197},{},[2198],{"nodeType":184,"value":2199,"marks":2200,"data":2201},"Résidences pour jeunes actifs",[],{},{"nodeType":508,"data":2203,"content":2204},{},[2205],{"nodeType":198,"data":2206,"content":2207},{},[2208],{"nodeType":184,"value":2209,"marks":2210,"data":2211},"Résidences seniors (+65 ans)",[],{},{"nodeType":508,"data":2213,"content":2214},{},[2215],{"nodeType":198,"data":2216,"content":2217},{},[2218],{"nodeType":184,"value":2219,"marks":2220,"data":2221},"EHPAD et établissements médico-sociaux",[],{},{"nodeType":198,"data":2223,"content":2224},{},[2225,2230],{"nodeType":184,"value":2226,"marks":2227,"data":2229},"Atténuations :",[2228],{"type":234},{},{"nodeType":184,"value":2231,"marks":2232,"data":2233}," Les abattements pour durée de détention continuent de s'appliquer, permettant une exonération totale après :",[],{},{"nodeType":504,"data":2235,"content":2236},{},[2237,2247],{"nodeType":508,"data":2238,"content":2239},{},[2240],{"nodeType":198,"data":2241,"content":2242},{},[2243],{"nodeType":184,"value":2244,"marks":2245,"data":2246},"22 ans pour l'impôt sur le revenu (19%)",[],{},{"nodeType":508,"data":2248,"content":2249},{},[2250],{"nodeType":198,"data":2251,"content":2252},{},[2253,2256,2264],{"nodeType":184,"value":164,"marks":2254,"data":2255},[],{},{"nodeType":193,"data":2257,"content":2259},{"uri":2258},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fprelevements-sociaux-en-lmnp",[2260],{"nodeType":184,"value":2261,"marks":2262,"data":2263},"30 ans pour les prélèvements sociaux (18,6%)",[],{},{"nodeType":184,"value":164,"marks":2265,"data":2266},[],{},{"nodeType":198,"data":2268,"content":2269},{},[2270,2275],{"nodeType":184,"value":2271,"marks":2272,"data":2274},"Note importante :",[2273],{"type":234},{},{"nodeType":184,"value":2276,"marks":2277,"data":2278}," Cette réforme s'applique également au régime micro-BIC, car les abattements forfaitaires sont \"réputés tenir compte des amortissements pratiqués\" (article 50-0 du CGI).",[],{},{"nodeType":198,"data":2280,"content":2281},{},[2282,2286,2294],{"nodeType":184,"value":2283,"marks":2284,"data":2285},"Ces points impactent fortement la ",[],{},{"nodeType":193,"data":2287,"content":2289},{"uri":2288},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-rendements",[2290],{"nodeType":184,"value":2291,"marks":2292,"data":2293},"rentabilité d'un bien en LMNP",[],{},{"nodeType":184,"value":2295,"marks":2296,"data":2297},". De fait ils font que pour les investisseurs LMNP il est important de tenir compte de l'impact des amortissements sur la plus-value potentielle et la charge fiscale en cas de cession du bien.",[],{},{"nodeType":1870,"data":2299,"content":2300},{},[2301],{"nodeType":184,"value":2302,"marks":2303,"data":2304},"Comment la durée d'amortissement est-elle déterminée pour des biens atypiques en LMNP ? ",[],{},{"nodeType":198,"data":2306,"content":2307},{},[2308],{"nodeType":184,"value":2309,"marks":2310,"data":2311},"La durée d'amortissement d'un bien immobilier en LMNP varie en fonction de la nature et des caractéristiques du bien. Pour des biens atypiques, la détermination de cette durée peut s'avérer plus complexe.",[],{},{"nodeType":198,"data":2313,"content":2314},{},[2315],{"nodeType":184,"value":2316,"marks":2317,"data":2318},"Pour des biens atypiques, comme les logements historiques, les bâtiments à architecture unique, ou les propriétés avec des caractéristiques spéciales (par exemple, une éolienne intégrée), cette durée doit être évaluée en tenant compte de leur durabilité, de leur rareté et de leur potentiel de conservation de valeur.",[],{},{"nodeType":198,"data":2320,"content":2321},{},[2322],{"nodeType":184,"value":2323,"marks":2324,"data":2325},"La durée d'amortissement est généralement établie en se basant sur des normes comptables et des directives fiscales. Pour les biens atypiques, il peut être nécessaire de consulter un expert en évaluation immobilière ou un comptable spécialisé pour obtenir une estimation plus précise. ",[],{},{"nodeType":198,"data":2327,"content":2328},{},[2329],{"nodeType":184,"value":2330,"marks":2331,"data":2332},"Par exemple, un bâtiment historique pourrait avoir une durée d'amortissement plus longue en raison de sa construction robuste et de sa valeur patrimoniale. En revanche, une propriété avec des technologies innovantes pourrait avoir une durée d'amortissement plus courte à cause de l'obsolescence rapide des technologies. On peut aussi penser à un logement insolite comme une cabane dans les arbres qui peut s'user plus rabidement...",[],{},{"nodeType":198,"data":2334,"content":2335},{},[2336],{"nodeType":184,"value":2337,"marks":2338,"data":2339},"En résumé, la durée d'amortissement pour des biens atypiques peut varier considérablement en fonction de leurs caractéristiques spécifiques et de leur potentiel de maintien de valeur sur le marché immobilier.",[],{},{"nodeType":1870,"data":2341,"content":2342},{},[2343],{"nodeType":184,"value":2344,"marks":2345,"data":2346},"Peut-on réévaluer l'amortissement d'un bien LMNP en cas de rénovation majeure ?",[],{},{"nodeType":198,"data":2348,"content":2349},{},[2350],{"nodeType":184,"value":2351,"marks":2352,"data":2353},"En cas de rénovations substantielles, il est possible de réajuster les valeurs d'amortissement. Cela concerne surtout les parties du bien qui ont été significativement améliorées ou remplacées.",[],{},{"nodeType":198,"data":2355,"content":2356},{},[2357],{"nodeType":184,"value":2358,"marks":2359,"data":2360},"Par exemple, si une rénovation majeure implique la mise à neuf de la cuisine ou du système électrique, la valeur amortissable de ces composants peut être augmentée pour refléter leur nouvelle valeur et durée de vie.",[],{},{"nodeType":198,"data":2362,"content":2363},{},[2364,2368,2376],{"nodeType":184,"value":2365,"marks":2366,"data":2367},"Néanmoins, il est important de documenter toutes les dépenses de rénovation et de ",[],{},{"nodeType":193,"data":2369,"content":2371},{"uri":2370},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-comptable-obligatoire",[2372],{"nodeType":184,"value":2373,"marks":2374,"data":2375},"consulter un expert-comptable",[],{},{"nodeType":184,"value":2377,"marks":2378,"data":2379}," pour ajuster correctement les plans d'amortissement. ",[],{},{"nodeType":198,"data":2381,"content":2382},{},[2383],{"nodeType":184,"value":2384,"marks":2385,"data":2386},"En résumé, la réévaluation de l'amortissement après une rénovation majeure est possible et peut être judicieuse pour refléter la valeur actuelle et l'état du bien. Cela nécessite cependant une approche minutieuse et le respect des normes comptables et fiscales.",[],{},{"nodeType":1870,"data":2388,"content":2389},{},[2390],{"nodeType":184,"value":2391,"marks":2392,"data":2393},"Que deviennent les amortissements si l'on sort un bien du statut de LMNP ? ",[],{},{"nodeType":198,"data":2395,"content":2396},{},[2397,2401,2409],{"nodeType":184,"value":2398,"marks":2399,"data":2400},"Vous pouvez décider de ",[],{},{"nodeType":193,"data":2402,"content":2404},{"uri":2403},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fsortir-lmnp",[2405],{"nodeType":184,"value":2406,"marks":2407,"data":2408},"quitter le statut de LMNP",[],{},{"nodeType":184,"value":2410,"marks":2411,"data":2412},", dans ce cas lorsque le bien n'est plus sous le statut LMNP, les amortissements ne peuvent plus être déduits des revenus locatifs pour les exercices fiscaux suivants.",[],{},{"nodeType":198,"data":2414,"content":2415},{},[2416],{"nodeType":184,"value":2417,"marks":2418,"data":2419},"Cela signifie que si le bien est toujours loué mais hors du cadre LMNP, les revenus locatifs seront imposés sans la possibilité de déduire les amortissements antérieurs.",[],{},{"nodeType":198,"data":2421,"content":2422},{},[2423],{"nodeType":184,"value":2424,"marks":2425,"data":2426},"Si le bien est vendu après être sorti du statut LMNP, les amortissements pratiqués pendant la période LMNP influenceront le calcul de la plus-value réalisée. La plus-value est calculée en soustrayant le prix d'achat initial, réajusté des amortissements, du prix de vente. Ainsi, les amortissements effectués diminuent le coût d'acquisition et peuvent augmenter la plus-value imposable.",[],{},{"nodeType":198,"data":2428,"content":2429},{},[2430],{"nodeType":184,"value":2431,"marks":2432,"data":2433},"Dans certains cas, la sortie du statut LMNP peut entraîner des régularisations fiscales, notamment si le régime réel a été appliqué. Il est important de consulter un expert-comptable pour comprendre les implications fiscales spécifiques.",[],{},{"nodeType":198,"data":2435,"content":2436},{},[2437],{"nodeType":184,"value":2438,"marks":2439,"data":2440},"Si des amortissements n'ont pas été entièrement utilisés (par exemple, en cas de plafonnement des déficits), ils ne peuvent pas être reportés ou utilisés dans un autre régime fiscal.",[],{},{"nodeType":198,"data":2442,"content":2443},{},[2444],{"nodeType":184,"value":2445,"marks":2446,"data":2447},"Ces amortissements non utilisés sont essentiellement \"perdus\" du point de vue fiscal une fois que le bien sort du régime LMNP.",[],{},{"nodeType":1870,"data":2449,"content":2450},{},[2451],{"nodeType":184,"value":2452,"marks":2453,"data":2454},"Comment est géréé la TVA dans le décompte des amortissements ?",[],{},{"nodeType":198,"data":2456,"content":2457},{},[2458,2462,2470],{"nodeType":184,"value":2459,"marks":2460,"data":2461},"La ",[],{},{"nodeType":193,"data":2463,"content":2465},{"uri":2464},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-tva",[2466],{"nodeType":184,"value":2467,"marks":2468,"data":2469},"gestion de la TVA dans le cadre des amortissements pour un bien en LMNP",[],{},{"nodeType":184,"value":2471,"marks":2472,"data":2473}," varie en fonction du statut du propriétaire vis-à-vis de cette taxe. ",[],{},{"nodeType":198,"data":2475,"content":2476},{},[2477],{"nodeType":184,"value":2478,"marks":2479,"data":2480},"Cette gestion influence directement la base sur laquelle les amortissements sont calculés et, par conséquent, l'impact fiscal de ces derniers.",[],{},{"nodeType":198,"data":2482,"content":2483},{},[2484,2488,2493],{"nodeType":184,"value":2485,"marks":2486,"data":2487},"Dans le cas où le propriétaire LMNP n'est ",[],{},{"nodeType":184,"value":2489,"marks":2490,"data":2492},"pas assujetti à la TVA",[2491],{"type":234},{},{"nodeType":184,"value":2494,"marks":2495,"data":2496},", ce qui est le plus courant, la TVA payée lors de l'achat du bien ou des dépenses liées à son entretien et sa rénovation n'est pas récupérable. Par conséquent, l'amortissement se calcule sur le prix total d'acquisition, y compris la TVA. Dans ce contexte, la TVA devient une partie intégrante du coût du bien et est donc incluse dans la base d'amortissement.",[],{},{"nodeType":198,"data":2498,"content":2499},{},[2500,2504,2509],{"nodeType":184,"value":2501,"marks":2502,"data":2503},"En revanche, pour les LMNP ",[],{},{"nodeType":184,"value":2505,"marks":2506,"data":2508},"assujettis à la TVA",[2507],{"type":234},{},{"nodeType":184,"value":2510,"marks":2511,"data":2512}," - typiquement dans le cas de locations de résidences de services (comme des résidences étudiantes ou des EHPAD) - la situation est différente. Ces propriétaires ont la possibilité de récupérer la TVA sur le prix d'achat et sur les dépenses liées au bien. Dans ce cas, l'amortissement est calculé sur le prix d'achat hors TVA, puisque la TVA récupérée ne constitue pas une dépense effective pour le propriétaire.",[],{},{"nodeType":198,"data":2514,"content":2515},{},[2516],{"nodeType":184,"value":2517,"marks":2518,"data":2519},"Il est essentiel pour les propriétaires LMNP de tenir une comptabilité qui doit clairement distinguer les montants hors taxes et la TVA récupérable. Pour les LMNP assujettis à la TVA, il est crucial de respecter les obligations déclaratives liées à cette taxe et de justifier correctement les montants récupérés et amortis. En cas de vente du bien, des implications fiscales spécifiques relatives à la TVA peuvent également se présenter, nécessitant une attention particulière.",[],{},{"nodeType":198,"data":2521,"content":2522},{},[2523,2527,2535,2539,2547,2551,2559,2563,2571,2575,2582],{"nodeType":184,"value":2524,"marks":2525,"data":2526},"Chez Trackstone, nous proposons divers dossiers, notamment sur les méthodes pour ",[],{},{"nodeType":193,"data":2528,"content":2530},{"uri":2529},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fmicro-foncier-vers-lmnp",[2531],{"nodeType":184,"value":2532,"marks":2533,"data":2534},"transformer un statut micro-foncier en LMNP",[],{},{"nodeType":184,"value":2536,"marks":2537,"data":2538}," et l'impact de cette transition sur vos impôts, sur ",[],{},{"nodeType":193,"data":2540,"content":2542},{"uri":2541},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fentreprise-lmnp",[2543],{"nodeType":184,"value":2544,"marks":2545,"data":2546},"le choix de la structure d'entreprise appropriée",[],{},{"nodeType":184,"value":2548,"marks":2549,"data":2550}," et ",[],{},{"nodeType":193,"data":2552,"content":2554},{"uri":2553},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fsecteur-activite-lmnp",[2555],{"nodeType":184,"value":2556,"marks":2557,"data":2558},"le secteur d'activité idéal pour un investissement en LMNP",[],{},{"nodeType":184,"value":2560,"marks":2561,"data":2562},". Nous abordons aussi des sujets plus concrets tels que ",[],{},{"nodeType":193,"data":2564,"content":2566},{"uri":2565},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fdefiscalisation-lmnp",[2567],{"nodeType":184,"value":2568,"marks":2569,"data":2570},"l'externalisation de la gestion de vos investissements LMNP",[],{},{"nodeType":184,"value":2572,"marks":2573,"data":2574}," et les détails sur ",[],{},{"nodeType":193,"data":2576,"content":2577},{"uri":2565},[2578],{"nodeType":184,"value":2579,"marks":2580,"data":2581},"comment fonctionne la défiscalisation avec le statut LMNP",[],{},{"nodeType":184,"value":197,"marks":2583,"data":2584},[],{},{"nodeType":389,"data":2586,"content":2590},{"target":2587},{"sys":2588},{"id":2589,"type":11,"linkType":15},"1V34Mqbw6cRlrCdil3dJ3p",[],{"nodeType":198,"data":2592,"content":2593},{},[2594],{"nodeType":184,"value":2595,"marks":2596,"data":2597},"Et pour aller plus loin : ",[],{},{"nodeType":504,"data":2599,"content":2600},{},[2601,2621,2641,2661],{"nodeType":508,"data":2602,"content":2603},{},[2604],{"nodeType":198,"data":2605,"content":2606},{},[2607,2610,2618],{"nodeType":184,"value":164,"marks":2608,"data":2609},[],{},{"nodeType":193,"data":2611,"content":2613},{"uri":2612},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-simplicite-revente",[2614],{"nodeType":184,"value":2615,"marks":2616,"data":2617},"Peut-on revendre un bien en LMNP ?",[],{},{"nodeType":184,"value":164,"marks":2619,"data":2620},[],{},{"nodeType":508,"data":2622,"content":2623},{},[2624],{"nodeType":198,"data":2625,"content":2626},{},[2627,2630,2638],{"nodeType":184,"value":164,"marks":2628,"data":2629},[],{},{"nodeType":193,"data":2631,"content":2633},{"uri":2632},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-ou-censi-bouvard",[2634],{"nodeType":184,"value":2635,"marks":2636,"data":2637},"Que choisir entre LMNP et Censi-Bouvard ?",[],{},{"nodeType":184,"value":164,"marks":2639,"data":2640},[],{},{"nodeType":508,"data":2642,"content":2643},{},[2644],{"nodeType":198,"data":2645,"content":2646},{},[2647,2650,2658],{"nodeType":184,"value":164,"marks":2648,"data":2649},[],{},{"nodeType":193,"data":2651,"content":2653},{"uri":2652},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fhabiter-dans-son-lmnp",[2654],{"nodeType":184,"value":2655,"marks":2656,"data":2657},"Puis-je habiter mon appartement LMNP ?",[],{},{"nodeType":184,"value":164,"marks":2659,"data":2660},[],{},{"nodeType":508,"data":2662,"content":2663},{},[2664],{"nodeType":198,"data":2665,"content":2666},{},[2667,2670,2679],{"nodeType":184,"value":164,"marks":2668,"data":2669},[],{},{"nodeType":237,"data":2671,"content":2674},{"target":2672},{"sys":2673},{"type":11,"linkType":15,"id":246},[2675],{"nodeType":184,"value":2676,"marks":2677,"data":2678},"Les derniers changement sur le statut LMNP (A jour pour 2026)",[],{},{"nodeType":184,"value":164,"marks":2680,"data":2681},[],{},{"nodeType":198,"data":2683,"content":2684},{},[2685],{"nodeType":184,"value":164,"marks":2686,"data":2687},[],{},{"sys":2689},{"type":11,"linkType":15,"id":2690},"sWUcHTDMkD0SrsGSZXgDq",[2692],{"nodeType":184,"value":2693,"marks":2694,"data":2696},"les amortissements déduits sont réintégrés dans la plus-value à la revente",[2695],{"type":234},{},{"nodeType":184,"value":2698,"marks":2699,"data":2700}," (sauf résidences étudiantes, seniors et EHPAD totalement exemptées). ",[],{},{"nodeType":198,"data":2702,"content":2703},{},[2704,2708,2713,2717,2722,2726,2731,2735,2743],{"nodeType":184,"value":2705,"marks":2706,"data":2707},"Pour 2026, la ",[],{},{"nodeType":184,"value":2709,"marks":2710,"data":2712},"loi de finances",[2711],{"type":234},{},{"nodeType":184,"value":2714,"marks":2715,"data":2716}," (promulguée le 19 février 2026) confirme plusieurs mesures : la ",[],{},{"nodeType":184,"value":2718,"marks":2719,"data":2721},"loi anti-Airbnb",[2720],{"type":234},{},{"nodeType":184,"value":2723,"marks":2724,"data":2725}," (loi n°2024-1039), qui réduit drastiquement les avantages fiscaux des meublés de tourisme non classés (plafond ramené à 15 000 € avec 30% d'abattement), la ",[],{},{"nodeType":184,"value":2727,"marks":2728,"data":2730},"création du statut de bailleur privé",[2729],{"type":234},{},{"nodeType":184,"value":2732,"marks":2733,"data":2734},", et la ",[],{},{"nodeType":193,"data":2736,"content":2737},{"uri":2258},[2738],{"nodeType":184,"value":2739,"marks":2740,"data":2742},"hausse des prélèvements sociaux de 17,2% à 18,6%",[2741],{"type":234},{},{"nodeType":184,"value":2744,"marks":2745,"data":2746}," sur les revenus BIC (dont LMNP). L'amortissement LMNP est préservé sans plafonnement.",[],{},{"nodeType":2748,"data":2749,"content":2750},"hr",{},[],{"nodeType":198,"data":2752,"content":2753},{},[2754,2758,2763],{"nodeType":184,"value":2755,"marks":2756,"data":2757},"🟢 ",[],{},{"nodeType":184,"value":2759,"marks":2760,"data":2762},"ARTICLE À JOUR",[2761],{"type":234},{},{"nodeType":184,"value":2764,"marks":2765,"data":2766},"  : La loi de finances pour 2026 a été promulguée le 19 février 2026 et est entrée en vigueur le 21 février 2026. ",[],{},{"nodeType":198,"data":2768,"content":2769},{},[2770],{"nodeType":184,"value":2771,"marks":2772,"data":2774},"Ce qui est ACQUIS pour le LMNP en 2026 :",[2773],{"type":234},{},{"nodeType":504,"data":2776,"content":2777},{},[2778,2797,2807,2817,2827],{"nodeType":508,"data":2779,"content":2780},{},[2781],{"nodeType":198,"data":2782,"content":2783},{},[2784,2788,2793],{"nodeType":184,"value":2785,"marks":2786,"data":2787},"✅ ",[],{},{"nodeType":184,"value":2789,"marks":2790,"data":2792},"Amortissement LMNP préservé",[2791],{"type":234},{},{"nodeType":184,"value":2794,"marks":2795,"data":2796}," : pas de plafonnement à 2%, le régime par composants reste inchangé",[],{},{"nodeType":508,"data":2798,"content":2799},{},[2800],{"nodeType":198,"data":2801,"content":2802},{},[2803],{"nodeType":184,"value":2804,"marks":2805,"data":2806},"✅ Loi anti-Airbnb en vigueur : plafond 15 000 € \u002F 30% d'abattement pour meublés tourisme non classés",[],{},{"nodeType":508,"data":2808,"content":2809},{},[2810],{"nodeType":198,"data":2811,"content":2812},{},[2813],{"nodeType":184,"value":2814,"marks":2815,"data":2816},"✅ Réintégration des amortissements dans la plus-value (sauf résidences étudiantes\u002Fseniors\u002FEHPAD)",[],{},{"nodeType":508,"data":2818,"content":2819},{},[2820],{"nodeType":198,"data":2821,"content":2822},{},[2823],{"nodeType":184,"value":2824,"marks":2825,"data":2826},"✅ Création du statut du bailleur privé pour la location nue (amortissement de 3% à 5,5%)",[],{},{"nodeType":508,"data":2828,"content":2829},{},[2830,2854],{"nodeType":198,"data":2831,"content":2832},{},[2833,2836,2841,2845,2850],{"nodeType":184,"value":2785,"marks":2834,"data":2835},[],{},{"nodeType":184,"value":2837,"marks":2838,"data":2840},"Hausse des prélèvements sociaux",[2839],{"type":234},{},{"nodeType":184,"value":2842,"marks":2843,"data":2844}," : CSG passée de 9,2% à 10,6%, portant le taux global de PS de 17,2% à ",[],{},{"nodeType":184,"value":2846,"marks":2847,"data":2849},"18,6%",[2848],{"type":234},{},{"nodeType":184,"value":2851,"marks":2852,"data":2853}," sur les revenus BIC (dont LMNP). Les plus-values immobilières restent à 17,2%.",[],{},{"nodeType":198,"data":2855,"content":2856},{},[2857],{"nodeType":184,"value":164,"marks":2858,"data":2859},[],{},{"nodeType":2748,"data":2861,"content":2862},{},[],{"nodeType":198,"data":2864,"content":2865},{},[2866],{"nodeType":184,"value":2867,"marks":2868,"data":2870},"Vous envisagez de revendre votre bien LMNP ?",[2869],{"type":234},{},{"nodeType":198,"data":2872,"content":2873},{},[2874,2878,9982],{"nodeType":184,"value":2875,"marks":2876,"data":2877},"Trackstone vous permet de ",[],{},{"nodeType":237,"data":2879,"content":9977},{"target":2880},{"metadata":2881,"sys":2884,"fields":2896},{"tags":2882,"concepts":2883},[],[],{"space":2885,"id":2887,"type":15,"createdAt":2888,"updatedAt":2889,"environment":2890,"publishedVersion":2892,"revision":2893,"contentType":2894,"locale":28},{"sys":2886},{"type":11,"linkType":12,"id":13},"MMV2LLlijv2k5r9o6aeBv","2022-09-01T09:06:07.732Z","2026-03-20T08:15:49.554Z",{"sys":2891},{"id":20,"type":11,"linkType":21},221,23,{"sys":2895},{"type":11,"linkType":26,"id":117},{"publishDate":2897,"title":2898,"slug":2899,"category":2900,"author":134,"featureImage":2902,"excerpt":2927,"content":2928,"seoComponent":9974},"2022-07-22T00:00+02:00","Vendre un appartement loué : la démarche à suivre ","vendre-bien-loue",{"sys":2901},{"type":11,"linkType":15,"id":42},{"metadata":2903,"sys":2906,"fields":2915},{"tags":2904,"concepts":2905},[],[],{"space":2907,"id":2909,"type":158,"createdAt":2910,"updatedAt":2911,"environment":2912,"publishedVersion":2914,"revision":69,"locale":28},{"sys":2908},{"type":11,"linkType":12,"id":13},"1qQTOZBZ18bCZAB2YaIcKU","2021-10-29T12:34:32.246Z","2025-01-15T12:47:41.277Z",{"sys":2913},{"id":20,"type":11,"linkType":21},24,{"title":2916,"description":2917,"file":2918},"Vendre un appartement loué","Vendre un bien immobilier déjà loué, vendre un appartement déjà loué, vendre une maison occupée",{"url":2919,"details":2920,"fileName":2925,"contentType":2926},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1qQTOZBZ18bCZAB2YaIcKU\u002F5862665e840b2f4d0a94cc98ea37ce3a\u002FCapture_d___e__cran_2021-11-04_a___18.41.54.png",{"size":2921,"image":2922},647018,{"width":2923,"height":2924},926,617,"Capture d’écran 2021-11-04 à 18.41.54.png","image\u002Fpng","Conseils, procédure... On vous explique la démarche à suivre sur la vente d'un appartement avec un bail en cours.",{"nodeType":199,"data":2929,"content":2930},{},[2931,2938,2944,2951,2958,2983,2991,2998,3006,3029,3045,3058,3066,3082,3090,3109,3116,3149,3171,3178,3185,3204,3212,3219,3226,3279,3286,3294,3301,3308,3315,3322,3329,3336,3343,3350,3357,3364,3372,3391,3398,3572,3584,3602,3610,3631,3649,3656,3684,3703,3719,3726,3733,3799,3806,3813,3829,3836,3852,3859,3866,3884,3891,3898,3905,3912,3919,9365,9373,9380,9393,9400,9413,9420,9433,9440,9447,9465,9478,9485,9491,9574,9580,9593,9600,9618,9631,9638,9651,9658,9669,9676,9683,9701,9784,9802,9824,9831,9838,9845,9898,9916,9933,9950,9957],{"nodeType":198,"data":2932,"content":2933},{},[2934],{"nodeType":184,"value":2935,"marks":2936,"data":2937},"Vendre un appartemment loué par un locataire suscite beaucoup de questions : quels sont les droits du locataire, comment mettre fin au bail, quelles obligations a le propriétaire.. Quelle que soit votre raison de vouloir vendre votre appartement loué, c'est possible. Conseils, procédure... On vous explique la démarche à suivre grâce à notre guide complet sur la vente d'un appartement avec un bail en cours.",[],{},{"nodeType":389,"data":2939,"content":2943},{"target":2940},{"sys":2941},{"id":2942,"type":11,"linkType":15},"5C4OnaipOu7n5srEqhny3J",[],{"nodeType":396,"data":2945,"content":2946},{},[2947],{"nodeType":184,"value":2948,"marks":2949,"data":2950},"Peut-on vendre un appartement loué ?",[],{},{"nodeType":198,"data":2952,"content":2953},{},[2954],{"nodeType":184,"value":2955,"marks":2956,"data":2957},"Que le bien soit meublé ou vide, le propriétaire peut décider de le vendre, même si le locataire est encore en place. Selon la date de fin bail, la démarche varie. Voici les règles à respecter :",[],{},{"nodeType":2959,"data":2960,"content":2982},"embedded-asset-block",{"target":2961},{"metadata":2962,"sys":2965,"fields":2972},{"tags":2963,"concepts":2964},[],[],{"space":2966,"id":2968,"type":158,"createdAt":2969,"updatedAt":2969,"environment":2970,"publishedVersion":48,"revision":34,"locale":28},{"sys":2967},{"type":11,"linkType":12,"id":13},"53Ibr2zNokeJ0vA4J2xSzZ","2025-07-24T09:38:23.882Z",{"sys":2971},{"id":20,"type":11,"linkType":21},{"title":2973,"description":164,"file":2974},"arbre-decisionnel-vendre-bien-loue",{"url":2975,"details":2976,"fileName":2981,"contentType":2926},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F53Ibr2zNokeJ0vA4J2xSzZ\u002Fb0db01a6b95960cd4074ee99cd1fcd52\u002Farbre-decisionnel-vendre-bien-loue.png",{"size":2977,"image":2978},92154,{"width":2979,"height":2980},1220,531,"arbre-decisionnel-vendre-bien-loue.png",[],{"nodeType":1870,"data":2984,"content":2985},{},[2986],{"nodeType":184,"value":2987,"marks":2988,"data":2990},"Avant la fin du bail :",[2989],{"type":234},{},{"nodeType":198,"data":2992,"content":2993},{},[2994],{"nodeType":184,"value":2995,"marks":2996,"data":2997},"Avant la fin du bail, vous n’avez pas pour obligation de prévenir le locataire de la mise en vente du bien car même s’il peut acheter le logement, mais il n'est pas prioritaire. Cependant, il est toujours recommandé de le faire, pour des raisons de politesse, mais également car c’est un acheteur potentiel.",[],{},{"nodeType":2999,"data":3000,"content":3001},"heading-4",{},[3002],{"nodeType":184,"value":3003,"marks":3004,"data":3005},"Que se passe t-il une fois le bien vendu ?",[],{},{"nodeType":504,"data":3007,"content":3008},{},[3009,3019],{"nodeType":508,"data":3010,"content":3011},{},[3012],{"nodeType":198,"data":3013,"content":3014},{},[3015],{"nodeType":184,"value":3016,"marks":3017,"data":3018},"Le nouveau propriétaire doit informer le locataire de ses coordonnées",[],{},{"nodeType":508,"data":3020,"content":3021},{},[3022],{"nodeType":198,"data":3023,"content":3024},{},[3025],{"nodeType":184,"value":3026,"marks":3027,"data":3028},"Le bail se poursuit aux mêmes conditions avec ce nouveau propriétaire, la vente ne met pas fin au contrat de location. Il n’y a donc pas d’état des lieux de sortie, puisque le locataire ne quitte pas les lieux.",[],{},{"nodeType":3030,"data":3031,"content":3032},"blockquote",{},[3033],{"nodeType":198,"data":3034,"content":3035},{},[3036,3041],{"nodeType":184,"value":3037,"marks":3038,"data":3040},"Bon à savoir",[3039],{"type":234},{},{"nodeType":184,"value":3042,"marks":3043,"data":3044}," : C’est d’ailleurs ce nouveau propriétaire qui sera en charge du dépôt de garantie. Le dépôt de garantie, c’est la somme que le locataire verse au bailleur lors de son entrée dans le logement, qui lui est restitué à la sortie des lieux. Lors de la vente du bien avec le locataire en place, c’est donc l’acheteur qui devra rendre le dépôt de garantie au locataire à son départ.",[],{},{"nodeType":504,"data":3046,"content":3047},{},[3048],{"nodeType":508,"data":3049,"content":3050},{},[3051],{"nodeType":198,"data":3052,"content":3053},{},[3054],{"nodeType":184,"value":3055,"marks":3056,"data":3057},"La caution n'est pas libérée de son engagement, sauf clause contraire dans l'acte de cautionnement.",[],{},{"nodeType":1870,"data":3059,"content":3060},{},[3061],{"nodeType":184,"value":3062,"marks":3063,"data":3065},"A la fin du bail :",[3064],{"type":234},{},{"nodeType":198,"data":3067,"content":3068},{},[3069,3073,3078],{"nodeType":184,"value":3070,"marks":3071,"data":3072},"Vous pouvez décider de vendre votre bien à la fin du bail de votre locataire. Dans ce cas, ce dernier dispose d’un ",[],{},{"nodeType":184,"value":3074,"marks":3075,"data":3077},"droit de préemption,",[3076],{"type":234},{},{"nodeType":184,"value":3079,"marks":3080,"data":3081}," c’est-à-dire de priorité sur l’achat de l’appartement. II vous faudra suivre la procédure suivante :",[],{},{"nodeType":2999,"data":3083,"content":3084},{},[3085],{"nodeType":184,"value":3086,"marks":3087,"data":3089},"Démarche à suivre :",[3088],{"type":234},{},{"nodeType":198,"data":3091,"content":3092},{},[3093,3097,3105],{"nodeType":184,"value":3094,"marks":3095,"data":3096},"Il vous faudra envoyer à ce dernier ",[],{},{"nodeType":193,"data":3098,"content":3100},{"uri":3099},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fconge-pour-vente",[3101],{"nodeType":184,"value":3102,"marks":3103,"data":3104},"un congé de vente",[],{},{"nodeType":184,"value":3106,"marks":3107,"data":3108},", par lettre, pour l'informer de votre volonté de vendre. Le locataire disposant d'un droit de préemption. Il va pouvoir disposer de deux mois après réception de votre courrier pour vous donner une réponse.",[],{},{"nodeType":198,"data":3110,"content":3111},{},[3112],{"nodeType":184,"value":3113,"marks":3114,"data":3115},"De votre côté, il vous faudra donc :",[],{},{"nodeType":504,"data":3117,"content":3118},{},[3119,3129,3139],{"nodeType":508,"data":3120,"content":3121},{},[3122],{"nodeType":198,"data":3123,"content":3124},{},[3125],{"nodeType":184,"value":3126,"marks":3127,"data":3128},"Envoyer un courrier six mois avant pour prévenir le locataire de votre souhait de vendre.",[],{},{"nodeType":508,"data":3130,"content":3131},{},[3132],{"nodeType":198,"data":3133,"content":3134},{},[3135],{"nodeType":184,"value":3136,"marks":3137,"data":3138},"S'il est intéressé par l'achat du logement, vous devrez signer un contrat de vente avec un notaire.",[],{},{"nodeType":508,"data":3140,"content":3141},{},[3142],{"nodeType":198,"data":3143,"content":3144},{},[3145],{"nodeType":184,"value":3146,"marks":3147,"data":3148},"S'il n'est pas intéressé, vous devrez chercher un autre acheteur pour votre logement. Le locataire pourra quitter les lieux avant la fin du délai de six mois, sans préavis. Bien sûr, il sera dans l’obligation de vous payer les loyers durant les mois où il continue d’habiter le logement.",[],{},{"nodeType":389,"data":3150,"content":3170},{"target":3151},{"metadata":3152,"sys":3155,"fields":3165},{"tags":3153,"concepts":3154},[],[],{"space":3156,"id":3158,"type":15,"createdAt":3159,"updatedAt":3159,"environment":3160,"publishedVersion":3162,"revision":34,"contentType":3163,"locale":28},{"sys":3157},{"type":11,"linkType":12,"id":13},"1QhWfBGppUukGwV1c7OtMz","2024-05-16T19:12:11.540Z",{"sys":3161},{"id":20,"type":11,"linkType":21},6,{"sys":3164},{"type":11,"linkType":26,"id":1455},{"name":3166,"style":1458,"title":3167,"actionTitle":3168,"actionUrl":3169},"Vendez sans faire de visites","Vendez sans faire de visites, vous ne vous déplacez jamais ! ","Je propose mon bien","https:\u002F\u002Fwww.trackstone.fr\u002Fbiens",[],{"nodeType":1870,"data":3172,"content":3173},{},[3174],{"nodeType":184,"value":3175,"marks":3176,"data":3177},"Comment faire si le locataire est protégé ?",[],{},{"nodeType":198,"data":3179,"content":3180},{},[3181],{"nodeType":184,"value":3182,"marks":3183,"data":3184},"Selon la situation de votre locataire (âge, handicap), il se peut qu’il soit protégé. C’est le cas des personnes de plus de 65 ans aux revenus modestes. ",[],{},{"nodeType":198,"data":3186,"content":3187},{},[3188,3192,3200],{"nodeType":184,"value":3189,"marks":3190,"data":3191},"Ces derniers jouissent d'",[],{},{"nodeType":193,"data":3193,"content":3195},{"uri":3194},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue-droits-locataire",[3196],{"nodeType":184,"value":3197,"marks":3198,"data":3199},"une protection et d'un droit d'occupation",[],{},{"nodeType":184,"value":3201,"marks":3202,"data":3203},". Le propriétaire doit donc proposer un plan de relogement à ce locataire, qui doit correspondre à ses besoins, situé à moins de 5km de distance du logement.",[],{},{"nodeType":396,"data":3205,"content":3206},{},[3207],{"nodeType":184,"value":3208,"marks":3209,"data":3211},"Modèle de lettre pour donner congé à son locataire",[3210],{"type":234},{},{"nodeType":198,"data":3213,"content":3214},{},[3215],{"nodeType":184,"value":3216,"marks":3217,"data":3218},"Voici un modèle de lettre. Ceci reste un exemple, vous êtes libre de modifier les tournures mais les éléments clés doivent y figurer.",[],{},{"nodeType":198,"data":3220,"content":3221},{},[3222],{"nodeType":184,"value":3223,"marks":3224,"data":3225},"Coordonnées du propriétaire vendeur et du locataire. Celles-ci doivent contenir :",[],{},{"nodeType":504,"data":3227,"content":3228},{},[3229,3239,3249,3259,3269],{"nodeType":508,"data":3230,"content":3231},{},[3232],{"nodeType":198,"data":3233,"content":3234},{},[3235],{"nodeType":184,"value":3236,"marks":3237,"data":3238},"Nom - Prénom",[],{},{"nodeType":508,"data":3240,"content":3241},{},[3242],{"nodeType":198,"data":3243,"content":3244},{},[3245],{"nodeType":184,"value":3246,"marks":3247,"data":3248},"Adresse",[],{},{"nodeType":508,"data":3250,"content":3251},{},[3252],{"nodeType":198,"data":3253,"content":3254},{},[3255],{"nodeType":184,"value":3256,"marks":3257,"data":3258},"Code Postal – Ville",[],{},{"nodeType":508,"data":3260,"content":3261},{},[3262],{"nodeType":198,"data":3263,"content":3264},{},[3265],{"nodeType":184,"value":3266,"marks":3267,"data":3268},"Numéro de téléphone",[],{},{"nodeType":508,"data":3270,"content":3271},{},[3272],{"nodeType":198,"data":3273,"content":3274},{},[3275],{"nodeType":184,"value":3276,"marks":3277,"data":3278},"Adresse mail",[],{},{"nodeType":198,"data":3280,"content":3281},{},[3282],{"nodeType":184,"value":3283,"marks":3284,"data":3285},"À [ville], le [date du jour]",[],{},{"nodeType":198,"data":3287,"content":3288},{},[3289],{"nodeType":184,"value":3290,"marks":3291,"data":3293},"Objet : congé pour vente",[3292],{"type":234},{},{"nodeType":198,"data":3295,"content":3296},{},[3297],{"nodeType":184,"value":3298,"marks":3299,"data":3300},"Madame, Monsieur (à préciser),",[],{},{"nodeType":198,"data":3302,"content":3303},{},[3304],{"nodeType":184,"value":3305,"marks":3306,"data":3307},"Vous êtes locataire de mon logement situé au […] en vertu du bail qui nous lie depuis le […]. Ce contrat de location arrivant à échéance le […], j’ai le regret, par la présente, de vous donner congé pour cette date.",[],{},{"nodeType":198,"data":3309,"content":3310},{},[3311],{"nodeType":184,"value":3312,"marks":3313,"data":3314},"Ce congé est motivé par la vente du logement (et de ses dépendances le cas échéant) tel(s) que décrit(s) dans le bail : […].",[],{},{"nodeType":198,"data":3316,"content":3317},{},[3318],{"nodeType":184,"value":3319,"marks":3320,"data":3321},"En application de l’article 15-II de la loi 89-462 du 6 juillet 1989, ce congé vaut ainsi offre de vente à votre profit et de préférence à tout autre acheteur.",[],{},{"nodeType":198,"data":3323,"content":3324},{},[3325],{"nodeType":184,"value":3326,"marks":3327,"data":3328},"Le prix fixé pour la vente est de […]",[],{},{"nodeType":198,"data":3330,"content":3331},{},[3332],{"nodeType":184,"value":3333,"marks":3334,"data":3335},"Les conditions de la vente sont les suivantes : […].",[],{},{"nodeType":198,"data":3337,"content":3338},{},[3339],{"nodeType":184,"value":3340,"marks":3341,"data":3342},"Cette offre est valable pendant les deux premiers mois du délai de préavis. Je vous prie de me faire savoir dans ces délais légaux si vous souhaitez donner suite à cette offre. À défaut, vous devrez libérer les lieux au plus tard le [date de fin de bail].",[],{},{"nodeType":198,"data":3344,"content":3345},{},[3346],{"nodeType":184,"value":3347,"marks":3348,"data":3349},"Conformément à la loi, vous trouverez reproduits ci-dessous les cinq premiers alinéas du II de l’article 15 de la loi du 6 juillet 1989 : […].",[],{},{"nodeType":198,"data":3351,"content":3352},{},[3353],{"nodeType":184,"value":3354,"marks":3355,"data":3356},"Je vous remercie de votre compréhension et vous prie d’agréer, Madame, Monsieur (à préciser), l’expression de mes salutations distinguées.",[],{},{"nodeType":198,"data":3358,"content":3359},{},[3360],{"nodeType":184,"value":3361,"marks":3362,"data":3363},"Nom(s), Prénom(s), Signature(s)",[],{},{"nodeType":396,"data":3365,"content":3366},{},[3367],{"nodeType":184,"value":3368,"marks":3369,"data":3371},"Quels sont les avantages (et inconvénients) à vendre votre logement loué ?",[3370],{"type":234},{},{"nodeType":198,"data":3373,"content":3374},{},[3375,3379,3387],{"nodeType":184,"value":3376,"marks":3377,"data":3378},"Un propriétaire peut avoir plusieurs ",[],{},{"nodeType":193,"data":3380,"content":3382},{"uri":3381},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue-avantages",[3383],{"nodeType":184,"value":3384,"marks":3385,"data":3386},"raisons pour vouloir vendre son bien avant la fin du bail de son locataire",[],{},{"nodeType":184,"value":3388,"marks":3389,"data":3390}," : échéance du bail trop lointaine, volonté d’investir dans d’autres bien, déménagement, mauvaise rentabilité locative… Peu importe la raison qui vous y pousse, il y a plusieurs avantages à vendre un bien déjà loué :",[],{},{"nodeType":198,"data":3392,"content":3393},{},[3394],{"nodeType":184,"value":3395,"marks":3396,"data":3397},"En vendant votre bien déjà loué, vous n'avez aucune vacance et touchez le loyer jusqu'à la vente. Vous pouvez également vendre plus rapidement sans donner congé à votre locataire. Enfin, vous pouvez le vendre à des investisseurs, pour éviter les contraintes liées habituellement à la vente d'un bien occupé ( décote importante). C'est ce que Trackstone vous propose",[],{},{"nodeType":555,"data":3399,"content":3400},{},[3401,3434,3457,3480,3503,3526,3549],{"nodeType":559,"data":3402,"content":3403},{},[3404,3419],{"nodeType":563,"data":3405,"content":3406},{},[3407],{"nodeType":198,"data":3408,"content":3409},{},[3410,3414],{"nodeType":184,"value":3411,"marks":3412,"data":3413},"👍 ",[],{},{"nodeType":184,"value":3415,"marks":3416,"data":3418},"Avantages",[3417],{"type":234},{},{"nodeType":563,"data":3420,"content":3421},{},[3422],{"nodeType":198,"data":3423,"content":3424},{},[3425,3429],{"nodeType":184,"value":3426,"marks":3427,"data":3428},"👎 ",[],{},{"nodeType":184,"value":3430,"marks":3431,"data":3433},"Inconvénients",[3432],{"type":234},{},{"nodeType":559,"data":3435,"content":3436},{},[3437,3447],{"nodeType":563,"data":3438,"content":3439},{},[3440],{"nodeType":198,"data":3441,"content":3442},{},[3443],{"nodeType":184,"value":3444,"marks":3445,"data":3446},"Pas de vacance locative",[],{},{"nodeType":563,"data":3448,"content":3449},{},[3450],{"nodeType":198,"data":3451,"content":3452},{},[3453],{"nodeType":184,"value":3454,"marks":3455,"data":3456},"Décote sur le prix (5-20%)",[],{},{"nodeType":559,"data":3458,"content":3459},{},[3460,3470],{"nodeType":563,"data":3461,"content":3462},{},[3463],{"nodeType":198,"data":3464,"content":3465},{},[3466],{"nodeType":184,"value":3467,"marks":3468,"data":3469},"Loyers perçus jusqu'à la vente",[],{},{"nodeType":563,"data":3471,"content":3472},{},[3473],{"nodeType":198,"data":3474,"content":3475},{},[3476],{"nodeType":184,"value":3477,"marks":3478,"data":3479},"Bail non modifiable",[],{},{"nodeType":559,"data":3481,"content":3482},{},[3483,3493],{"nodeType":563,"data":3484,"content":3485},{},[3486],{"nodeType":198,"data":3487,"content":3488},{},[3489],{"nodeType":184,"value":3490,"marks":3491,"data":3492},"Pas de délai de préavis (avant fin bail)",[],{},{"nodeType":563,"data":3494,"content":3495},{},[3496],{"nodeType":198,"data":3497,"content":3498},{},[3499],{"nodeType":184,"value":3500,"marks":3501,"data":3502},"Choix du locataire imposé",[],{},{"nodeType":559,"data":3504,"content":3505},{},[3506,3516],{"nodeType":563,"data":3507,"content":3508},{},[3509],{"nodeType":198,"data":3510,"content":3511},{},[3512],{"nodeType":184,"value":3513,"marks":3514,"data":3515},"Vente rapide possible",[],{},{"nodeType":563,"data":3517,"content":3518},{},[3519],{"nodeType":198,"data":3520,"content":3521},{},[3522],{"nodeType":184,"value":3523,"marks":3524,"data":3525},"Travaux limités",[],{},{"nodeType":559,"data":3527,"content":3528},{},[3529,3539],{"nodeType":563,"data":3530,"content":3531},{},[3532],{"nodeType":198,"data":3533,"content":3534},{},[3535],{"nodeType":184,"value":3536,"marks":3537,"data":3538},"Attractif pour investisseurs",[],{},{"nodeType":563,"data":3540,"content":3541},{},[3542],{"nodeType":198,"data":3543,"content":3544},{},[3545],{"nodeType":184,"value":3546,"marks":3547,"data":3548},"Visites conditionnées",[],{},{"nodeType":559,"data":3550,"content":3551},{},[3552,3562],{"nodeType":563,"data":3553,"content":3554},{},[3555],{"nodeType":198,"data":3556,"content":3557},{},[3558],{"nodeType":184,"value":3559,"marks":3560,"data":3561},"Rentabilité démontrée",[],{},{"nodeType":563,"data":3563,"content":3564},{},[3565],{"nodeType":198,"data":3566,"content":3567},{},[3568],{"nodeType":184,"value":3569,"marks":3570,"data":3571},"Marché d'acheteurs réduit",[],{},{"nodeType":1870,"data":3573,"content":3574},{},[3575,3579],{"nodeType":184,"value":3576,"marks":3577,"data":3578},"Pas d",[],{},{"nodeType":184,"value":3580,"marks":3581,"data":3583},"e vacances locatives",[3582],{"type":234},{},{"nodeType":198,"data":3585,"content":3586},{},[3587,3590,3598],{"nodeType":184,"value":2459,"marks":3588,"data":3589},[],{},{"nodeType":193,"data":3591,"content":3593},{"uri":3592},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvacances-locatives",[3594],{"nodeType":184,"value":3595,"marks":3596,"data":3597},"vacance locative",[],{},{"nodeType":184,"value":3599,"marks":3600,"data":3601},", c'est la période entre deux locataires où l'appartement reste vide. Pendant cette période, le propriétaire ne touche pas de loyer puisqu’il n’est pas habité. En décidant de vendre avec une location en cours, le logement ne reste pas vide, et vous évitez donc ce délai tant redouté par les investisseurs. Ils seront donc rassurés et pourront plus facilement passer à l’acte d’achat.",[],{},{"nodeType":1870,"data":3603,"content":3604},{},[3605],{"nodeType":184,"value":3606,"marks":3607,"data":3609},"Pas de délai de préavis",[3608],{"type":234},{},{"nodeType":198,"data":3611,"content":3612},{},[3613,3617,3622,3626],{"nodeType":184,"value":3614,"marks":3615,"data":3616},"Si vous souhaitez vendre votre logement vide, vous êtes dans l'obligation de donner congé à votre locataire ",[],{},{"nodeType":184,"value":3618,"marks":3619,"data":3621},"6 mois",[3620],{"type":234},{},{"nodeType":184,"value":3623,"marks":3624,"data":3625}," avant la fin du bail. Mais en vendant votre appartement en location, vous n'avez ",[],{},{"nodeType":184,"value":3627,"marks":3628,"data":3630},"aucun préavis. ",[3629],{"type":234},{},{"nodeType":198,"data":3632,"content":3633},{},[3634,3638,3646],{"nodeType":184,"value":3635,"marks":3636,"data":3637},"Sur ce sujet : ",[],{},{"nodeType":193,"data":3639,"content":3641},{"uri":3640},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-preavis",[3642],{"nodeType":184,"value":3643,"marks":3644,"data":3645},"Quel est le préavis pour la vente d'une bien déjà loué ?",[],{},{"nodeType":184,"value":164,"marks":3647,"data":3648},[],{},{"nodeType":1870,"data":3650,"content":3651},{},[3652],{"nodeType":184,"value":3653,"marks":3654,"data":3655},"Quels sont les inconvénients à vendre un bien loué ?",[],{},{"nodeType":198,"data":3657,"content":3658},{},[3659,3663,3671,3675,3680],{"nodeType":184,"value":3660,"marks":3661,"data":3662},"Lorsqu’un bien immobilier est vendu déjà loué, une ",[],{},{"nodeType":193,"data":3664,"content":3666},{"uri":3665},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvendre-bien-loue-decote",[3667],{"nodeType":184,"value":3668,"marks":3669,"data":3670},"décote s’applique au montant de la valeur de l’appartement",[],{},{"nodeType":184,"value":3672,"marks":3673,"data":3674},". Pourquoi ? D’abord, car ",[],{},{"nodeType":184,"value":3676,"marks":3677,"data":3679},"le bail n’est pas modifiable",[3678],{"type":234},{},{"nodeType":184,"value":3681,"marks":3682,"data":3683},". Jusqu’à la fin du bail actuel, le nouvel acquéreur devra se conformer au contrat de location en cours. ",[],{},{"nodeType":198,"data":3685,"content":3686},{},[3687,3691,3699],{"nodeType":184,"value":3688,"marks":3689,"data":3690},"Ensuite, il ne pourra pas choisir son locataire. Selon le sérieux de ce dernier, cela peut être une bonne comme une mauvaise nouvelle pour l'investisseur. La présence d'un ",[],{},{"nodeType":193,"data":3692,"content":3694},{"uri":3693},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flocataire-protege-conditions",[3695],{"nodeType":184,"value":3696,"marks":3697,"data":3698},"locataire protégé",[],{},{"nodeType":184,"value":3700,"marks":3701,"data":3702}," (plus de 65 ans, revenus modestes) ajoute une contrainte supplémentaire : le bail se renouvelle automatiquement et le congé est soumis à des conditions très strictes, ce qui réduit la marge de manoeuvre du nouveau propriétaire.",[],{},{"nodeType":198,"data":3704,"content":3705},{},[3706,3710,3715],{"nodeType":184,"value":3707,"marks":3708,"data":3709},"Enfin, il ne pourra pas effectuer des travaux, sauf petits travaux, pendant que le locataire est en place. Si de gros travaux de rénovation sont à prévoir, il devra attendre son départ pour les mettre en place. Pour lui, cela signifie donc un ",[],{},{"nodeType":184,"value":3711,"marks":3712,"data":3714},"début de location retardé",[3713],{"type":234},{},{"nodeType":184,"value":3716,"marks":3717,"data":3718},", à moins qu’il achète le bien pour l’habiter.\n\nCependant, dans le cas d'un investissement locatif, les biens vendus loués ne subissent pas forcément de décote - ils sont alors vus comme un produit financier avec une rentabilité affichée. ",[],{},{"nodeType":396,"data":3720,"content":3721},{},[3722],{"nodeType":184,"value":3723,"marks":3724,"data":3725},"Comment vendre un bien déjà loué ?",[],{},{"nodeType":1870,"data":3727,"content":3728},{},[3729],{"nodeType":184,"value":3730,"marks":3731,"data":3732},"Faire appel à des professionnels : bonne ou mauvaise idée ?",[],{},{"nodeType":198,"data":3734,"content":3735},{},[3736,3740,3748,3752,3757,3761,3766,3770,3775,3779,3784,3787,3795],{"nodeType":184,"value":3737,"marks":3738,"data":3739},"Pour faciliter la vente de votre bien occupé, vous pouvez faire appel à des professionnels spécialisés dans ce type de vente, comme ",[],{},{"nodeType":193,"data":3741,"content":3743},{"uri":3742},"https:\u002F\u002Fwww.trackstone.fr\u002F",[3744],{"nodeType":184,"value":3745,"marks":3746,"data":3747},"Trackstone",[],{},{"nodeType":184,"value":3749,"marks":3750,"data":3751},". \n\n",[],{},{"nodeType":184,"value":3753,"marks":3754,"data":3756},"Trackstone est la première plateforme spécialisée dans le vente de bien occupée",[3755],{"type":234},{},{"nodeType":184,"value":3758,"marks":3759,"data":3760},".  \n\n",[],{},{"nodeType":184,"value":3762,"marks":3763,"data":3765},"Nous nous adressons uniquement à un réseau d'investisseurs",[3764],{"type":234},{},{"nodeType":184,"value":3767,"marks":3768,"data":3769}," : Nous calculons la rentabilité du bien et le présentons avec toutes les modalités et dispositifs possibles ( LMNP, Dispositif loc'avantages etc..). Nous véirifons également le bien et le sérieux des locataires. \n\n Ainsi, ",[],{},{"nodeType":184,"value":3771,"marks":3772,"data":3774},"vous recevez uniquement des offres sérieuses",[3773],{"type":234},{},{"nodeType":184,"value":3776,"marks":3777,"data":3778},". Une décote sur le bien n'est pas obligatoire à la vente, tout dépend de la rentabilité du bien et des dispositifs possibles. Vous n'avez aucune vacance et ",[],{},{"nodeType":184,"value":3780,"marks":3781,"data":3783},"touchez le loyer jusqu'à la vente du bien",[3782],{"type":234},{},{"nodeType":184,"value":3749,"marks":3785,"data":3786},[],{},{"nodeType":193,"data":3788,"content":3790},{"uri":3789},"https:\u002F\u002Fwww.trackstone.fr\u002Fvendre-mon-bien",[3791],{"nodeType":184,"value":3792,"marks":3793,"data":3794},"Soumettez votre bien",[],{},{"nodeType":184,"value":3796,"marks":3797,"data":3798}," et attendez que celui-ci soit analysé. Une fois cette étape faite, votre bien est directement publié et vous pouvez commencer à recevoir toutes les offres des acheteurs potentiels. Une fois que vous signez l’offre qui vous convient, Trackstone s’occupe de tout !",[],{},{"nodeType":1870,"data":3800,"content":3801},{},[3802],{"nodeType":184,"value":3803,"marks":3804,"data":3805},"Agence home staging : un véritable coup de pouce ?",[],{},{"nodeType":198,"data":3807,"content":3808},{},[3809],{"nodeType":184,"value":3810,"marks":3811,"data":3812},"Le saviez-vous ? Lorsqu’une personne visite votre appartement, sa prise de décision se fait en 3 minutes en moyenne. C’est pour cette raison que faire appel à une agence de home staking peut être une superbe opportunité de vendre votre bien plus facilement. ",[],{},{"nodeType":198,"data":3814,"content":3815},{},[3816,3820,3825],{"nodeType":184,"value":3817,"marks":3818,"data":3819},"En effet, le home staging est une technique de ",[],{},{"nodeType":184,"value":3821,"marks":3822,"data":3824},"valorisation immobilière",[3823],{"type":234},{},{"nodeType":184,"value":3826,"marks":3827,"data":3828}," qui consiste à réaménager l’espace, et modifier légèrement l’appartement (sans travaux) pour le valoriser. ",[],{},{"nodeType":198,"data":3830,"content":3831},{},[3832],{"nodeType":184,"value":3833,"marks":3834,"data":3835},"Cette technique permet de rendre l’appartement plus neutre, pour qu’il plaise au maximum d’acquéreurs qui pourront plus facilement se projeter, et de l’améliorer esthétiquement. ",[],{},{"nodeType":198,"data":3837,"content":3838},{},[3839,3843,3848],{"nodeType":184,"value":3840,"marks":3841,"data":3842},"Dépersonnaliser le bien, travailler l’agencement de celui-ci, valoriser les points forts du logement : le home staging est une “",[],{},{"nodeType":184,"value":3844,"marks":3845,"data":3847},"mise en scène",[3846],{"type":234},{},{"nodeType":184,"value":3849,"marks":3850,"data":3851},"” de l’appartement. Attention, elle ne permet pas de vendre votre bien plus cher, mais d’avoir plus de visites et plus de chances de susciter le coup de cœur lors de ces visites.",[],{},{"nodeType":396,"data":3853,"content":3854},{},[3855],{"nodeType":184,"value":3856,"marks":3857,"data":3858},"Comment organiser les visites pour vendre un bien occupé ?",[],{},{"nodeType":198,"data":3860,"content":3861},{},[3862],{"nodeType":184,"value":3863,"marks":3864,"data":3865},"Pour trouver un acheteur, vous devez faire visiter votre bien. Mais comment procéder lorsque le locataire est en place ?",[],{},{"nodeType":198,"data":3867,"content":3868},{},[3869,3873,3880],{"nodeType":184,"value":3870,"marks":3871,"data":3872},"Le locataire n’est pas dans l’obligation d’accepter les visites. Même si cela est problématique pour le propriétaire, c’est un ",[],{},{"nodeType":193,"data":3874,"content":3875},{"uri":3194},[3876],{"nodeType":184,"value":3877,"marks":3878,"data":3879},"droit du locataire",[],{},{"nodeType":184,"value":3881,"marks":3882,"data":3883},", qui est chez lui dans l’appartement. ",[],{},{"nodeType":198,"data":3885,"content":3886},{},[3887],{"nodeType":184,"value":3888,"marks":3889,"data":3890},"De plus, les visites sont possibles seulement pendant la période de préavis. En tant que bailleur, vous ne pouvez demander au locataire de se charger des visites plus de 2 heures par jour ouvrables ou pendant les jours fériés. Le contrat établissant que le locataire est chez lui pendant cette période, vous n’êtes pas en droit d’exiger un double des clés. ",[],{},{"nodeType":198,"data":3892,"content":3893},{},[3894],{"nodeType":184,"value":3895,"marks":3896,"data":3897},"Cependant, si vous prévenez votre locataire à l’avance des visites et prévoyez ensemble des horaires, il est rare que le locataire refuse, surtout si vous entretenez des liens cordiaux avec.",[],{},{"nodeType":396,"data":3899,"content":3900},{},[3901],{"nodeType":184,"value":3902,"marks":3903,"data":3904},"Est-ce rentable de vendre un bien déjà loué ?",[],{},{"nodeType":1870,"data":3906,"content":3907},{},[3908],{"nodeType":184,"value":3909,"marks":3910,"data":3911},"Quelle décote pour un appartement loué ?",[],{},{"nodeType":198,"data":3913,"content":3914},{},[3915],{"nodeType":184,"value":3916,"marks":3917,"data":3918},"On estime la décote d’un bien occupé à 5 à 10% si le bail en cours se termine dans l’année qui suit. Sinon, elle s’approche plutôt d’un montant de 15% à 20% si le bail a été signé récemment.",[],{},{"nodeType":198,"data":3920,"content":3921},{},[3922,3926,3934,3938,9361],{"nodeType":184,"value":3923,"marks":3924,"data":3925},"Attention, même loué si le logement est neuf (construit dans les 5 ans) ",[],{},{"nodeType":193,"data":3927,"content":3929},{"uri":3928},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-tva",[3930],{"nodeType":184,"value":3931,"marks":3932,"data":3933},"vous serez assujetti à la TVA",[],{},{"nodeType":184,"value":3935,"marks":3936,"data":3937}," ce qui va notablement impacter votre prix de vente et ",[],{},{"nodeType":237,"data":3939,"content":9356},{"target":3940},{"metadata":3941,"sys":3944,"fields":3955},{"tags":3942,"concepts":3943},[],[],{"space":3945,"id":3947,"type":15,"createdAt":3948,"updatedAt":3949,"environment":3950,"publishedVersion":3952,"revision":23,"contentType":3953,"locale":28},{"sys":3946},{"type":11,"linkType":12,"id":13},"5Ukon1Kjs3hcgb5DdcHoYm","2025-11-14T13:07:12.625Z","2026-04-14T05:16:07.492Z",{"sys":3951},{"id":20,"type":11,"linkType":21},51,{"sys":3954},{"type":11,"linkType":26,"id":117},{"title":3956,"slug":3957,"category":258,"author":134,"featureImage":3958,"excerpt":3979,"content":3980,"seoComponent":9337},"Plus-value immobilière : calcul, taxation et exonérations [À jour 2026]","plus-value-immobiliere",{"metadata":3959,"sys":3962,"fields":3970},{"tags":3960,"concepts":3961},[],[],{"space":3963,"id":3965,"type":158,"createdAt":3966,"updatedAt":3966,"environment":3967,"publishedVersion":3969,"revision":34,"locale":28},{"sys":3964},{"type":11,"linkType":12,"id":13},"4wLL3DdITzjnse4Xs8U6Pr","2025-11-14T13:02:36.327Z",{"sys":3968},{"id":20,"type":11,"linkType":21},5,{"title":3971,"description":164,"file":3972},"plus value immobilère",{"url":3973,"details":3974,"fileName":3978,"contentType":172},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F4wLL3DdITzjnse4Xs8U6Pr\u002Fa088cf8a300f45ba6ef165cae4388a0d\u002Fplus-values.jpg",{"size":3975,"image":3976},275398,{"width":3977,"height":3977},8334,"plus-values.jpg","Tout savoir sur la plus-value immobilière",{"nodeType":199,"data":3981,"content":3982},{},[3983,3990,4014,4021,4044,4051,4058,4061,4068,4075,4100,4116,4123,4130,4137,4149,4161,4183,4204,4226,4229,4237,4244,4287,4305,4308,4315,4322,4338,4648,4655,4662,4678,4686,4903,4911,5158,5166,5227,5234,5497,5509,5557,5573,5580,5587,5599,6297,6317,6324,6331,6771,6779,6827,6834,6883,6890,9133,9158,9165,9172,9191,9198,9213,9232,9239,9255,9262,9283,9290,9306],{"nodeType":198,"data":3984,"content":3985},{},[3986],{"nodeType":184,"value":3987,"marks":3988,"data":3989},"Vous vendez un bien immobilier et vous interrogez sur le montant d'impôt à payer ? La fiscalité des plus-values immobilières connaît une réforme significative en 2026, avec une bonne nouvelle : le délai pour être totalement exonéré d'impôt sur le revenu passe de 22 à 17 ans de détention. Cette mesure vise à fluidifier le marché de l'ancien et à encourager les propriétaires à vendre leurs résidences secondaires.",[],{},{"nodeType":198,"data":3991,"content":3992},{},[3993,3998,4002,4011],{"nodeType":184,"value":3994,"marks":3995,"data":3997},"Attention toutefois si vous détenez un bien en location meublée non professionnelle (LMNP) :",[3996],{"type":234},{},{"nodeType":184,"value":3999,"marks":4000,"data":4001}," la réforme 2025 impose désormais la réintégration des amortissements déduits dans le calcul de votre plus-value imposable. Cette règle spécifique majore significativement l'impôt dû lors de la revente pour les loueurs en meublé. ",[],{},{"nodeType":237,"data":4003,"content":4006},{"target":4004},{"sys":4005},{"type":11,"linkType":15,"id":246},[4007],{"nodeType":184,"value":4008,"marks":4009,"data":4010},"Consultez notre guide complet sur les récentes réformes du LMNP pour comprendre l'impact précis sur votre situation.",[],{},{"nodeType":184,"value":164,"marks":4012,"data":4013},[],{},{"nodeType":198,"data":4015,"content":4016},{},[4017],{"nodeType":184,"value":4018,"marks":4019,"data":4020},"Concrètement, lorsque vous vendez un bien immobilier (hors résidence principale), vous êtes redevable de deux taxes distinctes :",[],{},{"nodeType":504,"data":4022,"content":4023},{},[4024,4034],{"nodeType":508,"data":4025,"content":4026},{},[4027],{"nodeType":198,"data":4028,"content":4029},{},[4030],{"nodeType":184,"value":4031,"marks":4032,"data":4033},"L'impôt sur le revenu : taux forfaitaire de 19%",[],{},{"nodeType":508,"data":4035,"content":4036},{},[4037],{"nodeType":198,"data":4038,"content":4039},{},[4040],{"nodeType":184,"value":4041,"marks":4042,"data":4043},"Les prélèvements sociaux : 18,6% en 2026 (contre 17,2% en 2025)",[],{},{"nodeType":198,"data":4045,"content":4046},{},[4047],{"nodeType":184,"value":4048,"marks":4049,"data":4050},"Soit un taux global de 37,6% appliqué sur la plus-value réalisée, après application des abattements pour durée de détention. Le notaire se charge automatiquement du calcul et du prélèvement lors de la signature de l'acte de vente – vous n'avez aucune démarche spécifique à effectuer.",[],{},{"nodeType":198,"data":4052,"content":4053},{},[4054],{"nodeType":184,"value":4055,"marks":4056,"data":4057},"Certaines situations permettent toutefois d'échapper totalement à cette taxation : vente de votre résidence principale, détention supérieure à 30 ans, ou montant de transaction inférieur à 15 000€. Ces exonérations représentent des leviers stratégiques pour optimiser votre patrimoine immobilier.",[],{},{"nodeType":2748,"data":4059,"content":4060},{},[],{"nodeType":396,"data":4062,"content":4063},{},[4064],{"nodeType":184,"value":4065,"marks":4066,"data":4067},"Quelles ventes sont exonérées de plus-value ?",[],{},{"nodeType":1870,"data":4069,"content":4070},{},[4071],{"nodeType":184,"value":4072,"marks":4073,"data":4074},"La résidence principale : une exonération systématique",[],{},{"nodeType":198,"data":4076,"content":4077},{},[4078,4082,4087,4091,4096],{"nodeType":184,"value":4079,"marks":4080,"data":4081},"La vente de votre ",[],{},{"nodeType":184,"value":4083,"marks":4084,"data":4086},"résidence principale est toujours exonérée",[4085],{"type":234},{},{"nodeType":184,"value":4088,"marks":4089,"data":4090}," d'impôt sur la plus-value et de prélèvements sociaux, quel que soit le montant de la transaction ou la durée de détention. Cette exonération s'applique dès lors que le bien constitue votre habitation effective et habituelle au moment de la cession, ou dans les ",[],{},{"nodeType":184,"value":4092,"marks":4093,"data":4095},"12 mois précédant la vente",[4094],{"type":234},{},{"nodeType":184,"value":4097,"marks":4098,"data":4099}," si vous avez déménagé entretemps.",[],{},{"nodeType":198,"data":4101,"content":4102},{},[4103,4107,4112],{"nodeType":184,"value":4104,"marks":4105,"data":4106},"Pour les retraités ou personnes en situation de handicap, le délai est étendu à ",[],{},{"nodeType":184,"value":4108,"marks":4109,"data":4111},"2 ans",[4110],{"type":234},{},{"nodeType":184,"value":4113,"marks":4114,"data":4115}," après le départ en établissement spécialisé (EHPAD, maison de retraite), à condition que le logement soit resté inoccupé pendant cette période. L'exonération s'étend également aux dépendances immédiates (garage, cave, parking) vendues simultanément avec la résidence principale.",[],{},{"nodeType":198,"data":4117,"content":4118},{},[4119],{"nodeType":184,"value":4120,"marks":4121,"data":4122},"Aucune condition de durée minimale de détention n'est requise : vous pouvez revendre quelques mois après l'achat et bénéficier de l'exonération totale. Cette règle favorable explique pourquoi la résidence principale constitue le placement immobilier le plus avantageux fiscalement.",[],{},{"nodeType":1870,"data":4124,"content":4125},{},[4126],{"nodeType":184,"value":4127,"marks":4128,"data":4129},"Les autres cas d'exonération totale",[],{},{"nodeType":198,"data":4131,"content":4132},{},[4133],{"nodeType":184,"value":4134,"marks":4135,"data":4136},"Trois autres situations permettent d'échapper totalement à la taxation des plus-values :",[],{},{"nodeType":198,"data":4138,"content":4139},{},[4140,4145],{"nodeType":184,"value":4141,"marks":4142,"data":4144},"Transactions inférieures à 15 000€",[4143],{"type":234},{},{"nodeType":184,"value":4146,"marks":4147,"data":4148}," – Lorsque le prix de vente n'excède pas ce seuil (rare pour un bien immobilier, plus fréquent pour terrains ou parts de SCI), aucune taxation ne s'applique.",[],{},{"nodeType":198,"data":4150,"content":4151},{},[4152,4157],{"nodeType":184,"value":4153,"marks":4154,"data":4156},"Biens détenus plus de 30 ans",[4155],{"type":234},{},{"nodeType":184,"value":4158,"marks":4159,"data":4160}," – L'exonération devient totale après 30 années de détention, tant pour l'impôt sur le revenu que pour les prélèvements sociaux. Cette durée correspond au délai complet d'abattement des prélèvements sociaux.",[],{},{"nodeType":198,"data":4162,"content":4163},{},[4164,4169,4178],{"nodeType":184,"value":4165,"marks":4166,"data":4168},"ℹ️ C'est un levier essentiel si vous envisagez de ",[4167],{"type":2088},{},{"nodeType":193,"data":4170,"content":4172},{"uri":4171},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-immobilier-herite",[4173],{"nodeType":184,"value":4174,"marks":4175,"data":4177},"vendre un bien immobilier hérité",[4176],{"type":2088},{},{"nodeType":184,"value":4179,"marks":4180,"data":4182}," : la durée de détention du défunt s'ajoute à la vôtre, ce qui peut suffire à atteindre l'exonération totale.",[4181],{"type":2088},{},{"nodeType":198,"data":4184,"content":4185},{},[4186,4191,4195,4200],{"nodeType":184,"value":4187,"marks":4188,"data":4190},"Remploi pour acquisition de résidence principale",[4189],{"type":234},{},{"nodeType":184,"value":4192,"marks":4193,"data":4194}," – Si vous vendez un bien et réemployez l'intégralité du produit de la vente pour acquérir votre résidence principale dans les ",[],{},{"nodeType":184,"value":4196,"marks":4197,"data":4199},"24 mois",[4198],{"type":234},{},{"nodeType":184,"value":4201,"marks":4202,"data":4203},", vous pouvez bénéficier d'une exonération sous conditions (ne pas avoir été propriétaire de votre résidence principale au cours des 4 années précédentes, ou vendre un bien situé en zone tendue).",[],{},{"nodeType":198,"data":4205,"content":4206},{},[4207,4211,4222],{"nodeType":184,"value":4208,"marks":4209,"data":4210},"Ces exonérations s'inscrivent dans une logique d'encouragement à la mobilité résidentielle et à la fluidité du marché immobilier. Elles ne s'appliquent pas à l'immobilier commercial : lors de la revente de murs de boutique ou de bureaux, la plus-value est systématiquement taxée. C'est un paramètre à intégrer dès le ",[],{},{"nodeType":193,"data":4212,"content":4214},{"uri":4213},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fcalcul-prix-local-commercial",[4215],{"nodeType":184,"value":4216,"marks":4217,"data":4221},"calcul du prix d'un local commercial",[4218,4219],{"type":234},{"type":4220},"underline",{},{"nodeType":184,"value":4223,"marks":4224,"data":4225},", car l'acquéreur anticipera cette fiscalité de sortie dans sa projection de rendement global.",[],{},{"nodeType":2748,"data":4227,"content":4228},{},[],{"nodeType":198,"data":4230,"content":4231},{},[4232],{"nodeType":184,"value":4233,"marks":4234,"data":4236},"Vous vendez un investissement locatif avant le seuil des 17 ans ?",[4235],{"type":234},{},{"nodeType":198,"data":4238,"content":4239},{},[4240],{"nodeType":184,"value":4241,"marks":4242,"data":4243},"Avec Trackstone, optimisez votre trésorerie pendant la période fiscale 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",[],{},{"nodeType":184,"value":4330,"marks":4331,"data":4333},"deux assiettes fiscales distinctes",[4332],{"type":234},{},{"nodeType":184,"value":4335,"marks":4336,"data":4337},", chacune appliquant son propre barème d'abattement pour durée de détention :",[],{},{"nodeType":555,"data":4339,"content":4340},{},[4341,4384,4427,4471,4514,4557,4602],{"nodeType":559,"data":4342,"content":4343},{},[4344,4354,4364,4374],{"nodeType":563,"data":4345,"content":4346},{},[4347],{"nodeType":198,"data":4348,"content":4349},{},[4350],{"nodeType":184,"value":4351,"marks":4352,"data":4353},"Type de taxation",[],{},{"nodeType":563,"data":4355,"content":4356},{},[4357],{"nodeType":198,"data":4358,"content":4359},{},[4360],{"nodeType":184,"value":4361,"marks":4362,"data":4363},"Taux 2025",[],{},{"nodeType":563,"data":4365,"content":4366},{},[4367],{"nodeType":198,"data":4368,"content":4369},{},[4370],{"nodeType":184,"value":4371,"marks":4372,"data":4373},"Taux 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Cette anticipation évite les mauvaises surprises et permet d'ajuster votre stratégie.",[],{},{"nodeType":198,"data":9027,"content":9028},{},[9029],{"nodeType":184,"value":9030,"marks":9031,"data":9033},"Informations à fournir pour la simulation :",[9032],{"type":234},{},{"nodeType":504,"data":9035,"content":9036},{},[9037,9047,9057],{"nodeType":508,"data":9038,"content":9039},{},[9040],{"nodeType":198,"data":9041,"content":9042},{},[9043],{"nodeType":184,"value":9044,"marks":9045,"data":9046},"Prix d'acquisition initial et date d'achat exacte",[],{},{"nodeType":508,"data":9048,"content":9049},{},[9050],{"nodeType":198,"data":9051,"content":9052},{},[9053],{"nodeType":184,"value":9054,"marks":9055,"data":9056},"Factures de travaux ou choix du forfait 15%",[],{},{"nodeType":508,"data":9058,"content":9059},{},[9060],{"nodeType":198,"data":9061,"content":9062},{},[9063],{"nodeType":184,"value":9064,"marks":9065,"data":9066},"Prix de vente envisagé",[],{},{"nodeType":198,"data":9068,"content":9069},{},[9070],{"nodeType":184,"value":9071,"marks":9072,"data":9073},"Le notaire établira gratuitement une estimation fiscale détaillant le montant net réellement perçu. Cette simulation permet d'arbitrer entre différentes dates de vente ou d'évaluer l'intérêt fiscal de réaliser des travaux avant cession.",[],{},{"nodeType":198,"data":9075,"content":9076},{},[9077,9082],{"nodeType":184,"value":9078,"marks":9079,"data":9081},"À retenir : ",[9080],{"type":234},{},{"nodeType":184,"value":9083,"marks":9084,"data":9085},"vous n'êtes jamais redevable d'un paiement ultérieur auprès du fisc. Si le notaire a correctement calculé et prélevé les sommes, vous n'aurez aucun complément à verser.",[],{},{"nodeType":198,"data":9087,"content":9088},{},[9089,9094,9098,9103,9107,9117],{"nodeType":184,"value":9090,"marks":9091,"data":9093},"En synthèse",[9092],{"type":234},{},{"nodeType":184,"value":9095,"marks":9096,"data":9097},", la surtaxe ajoute entre ",[],{},{"nodeType":184,"value":9099,"marks":9100,"data":9102},"0 et 6%",[9101],{"type":234},{},{"nodeType":184,"value":9104,"marks":9105,"data":9106}," de taxation pour les gains imposables > 50 000€. Son impact reste modéré (\u003C 2% en moyenne) mais peut atteindre plusieurs milliers d'euros. Principaux leviers d'optimisation : allonger la détention jusqu'à 17\u002F22 ans, déduire les travaux au maximum, et fractionner via l'indivision. Pour les investisseurs Trackstone, cette fiscalité doit être intégrée dans les calculs de ",[],{},{"nodeType":237,"data":9108,"content":9112},{"target":9109},{"sys":9110},{"id":9111,"type":11,"linkType":15},"2kp2mMBrfl8vjG1FZWVyTK",[9113],{"nodeType":184,"value":9114,"marks":9115,"data":9116},"rentabilité locative",[],{},{"nodeType":184,"value":9118,"marks":9119,"data":9120}," lors de l'acquisition de biens à fort potentiel de valorisation.",[],{},{"sys":9122},{"type":11,"linkType":15,"id":9123},"4JiM5MmPOte16PiJrgy7X7",[9125],{"nodeType":184,"value":9126,"marks":9127,"data":9128}," Cette surtaxe concerne les plus-values imposables supérieures à 50 000€ ",[],{},{"nodeType":184,"value":9130,"marks":9131,"data":9132},"(après abattements pour durée de détention).",[],{},{"nodeType":198,"data":9134,"content":9135},{},[9136,9140,9145,9149,9154],{"nodeType":184,"value":9137,"marks":9138,"data":9139},"Cette taxe additionnelle impacte principalement les ",[],{},{"nodeType":184,"value":9141,"marks":9142,"data":9144},"transactions de montant élevé",[9143],{"type":234},{},{"nodeType":184,"value":9146,"marks":9147,"data":9148}," ou les ",[],{},{"nodeType":184,"value":9150,"marks":9151,"data":9153},"ventes anticipées",[9152],{"type":234},{},{"nodeType":184,"value":9155,"marks":9156,"data":9157}," (avant que les abattements réduisent suffisamment l'assiette imposable). Nous avons un article dédié à l'optimisation de cette surtaxe et aux stratégies de fractionnement patrimonial permettant de la minorer.",[],{},{"nodeType":396,"data":9159,"content":9160},{},[9161],{"nodeType":184,"value":9162,"marks":9163,"data":9164},"FAQ ",[],{},{"nodeType":1870,"data":9166,"content":9167},{},[9168],{"nodeType":184,"value":9169,"marks":9170,"data":9171},"Combien de temps pour ne pas payer de plus-value ?",[],{},{"nodeType":198,"data":9173,"content":9174},{},[9175,9179,9183,9187],{"nodeType":184,"value":5180,"marks":9176,"data":9178},[9177],{"type":234},{},{"nodeType":184,"value":9180,"marks":9181,"data":9182}," pour être exonéré d'impôt sur le revenu (2026), ",[],{},{"nodeType":184,"value":5475,"marks":9184,"data":9186},[9185],{"type":234},{},{"nodeType":184,"value":9188,"marks":9189,"data":9190}," pour échapper également aux prélèvements sociaux. La résidence principale est toujours exonérée sans condition de durée. Entre 6 et 17 ans, des abattements progressifs de 8%\u002Fan réduisent l'IR. Pour les prélèvements sociaux, l'abattement débute à 6 ans (1,65%\u002Fan jusqu'à 21 ans, puis 9%\u002Fan jusqu'à 30 ans).",[],{},{"nodeType":1870,"data":9192,"content":9193},{},[9194],{"nodeType":184,"value":9195,"marks":9196,"data":9197},"Comment calculer ma plus-value immobilière ?",[],{},{"nodeType":198,"data":9199,"content":9200},{},[9201,9205,9209],{"nodeType":184,"value":9202,"marks":9203,"data":9204},"La plus-value brute = prix de vente - (prix d'achat + frais d'acquisition). Vous pouvez majorer forfaitairement le prix d'achat de ",[],{},{"nodeType":184,"value":4535,"marks":9206,"data":9208},[9207],{"type":234},{},{"nodeType":184,"value":9210,"marks":9211,"data":9212}," pour les frais d'acquisition ou déduire les frais réels si supérieurs. Les travaux effectués par entreprises avec factures sont également déductibles. Le notaire effectue ce calcul automatiquement lors de la vente.",[],{},{"nodeType":198,"data":9214,"content":9215},{},[9216,9220,9228],{"nodeType":184,"value":9217,"marks":9218,"data":9219},"ℹ️ La fiscalité de la plus-value est un enjeu particulièrement important lors de la ",[],{},{"nodeType":193,"data":9221,"content":9223},{"uri":9222},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-un-immeuble-de-rapport",[9224],{"nodeType":184,"value":9225,"marks":9226,"data":9227},"vente d'un immeuble de rapport",[],{},{"nodeType":184,"value":9229,"marks":9230,"data":9231},", notamment en cas de vente à la découpe lot par lot.",[],{},{"nodeType":1870,"data":9233,"content":9234},{},[9235],{"nodeType":184,"value":9236,"marks":9237,"data":9238},"La résidence principale est-elle toujours exonérée ?",[],{},{"nodeType":198,"data":9240,"content":9241},{},[9242,9246,9251],{"nodeType":184,"value":9243,"marks":9244,"data":9245},"Oui, la vente de votre résidence principale reste ",[],{},{"nodeType":184,"value":9247,"marks":9248,"data":9250},"totalement exonérée",[9249],{"type":234},{},{"nodeType":184,"value":9252,"marks":9253,"data":9254}," d'impôt et de prélèvements sociaux en 2026, sans condition de durée de détention. Une proposition de réforme visant à imposer 5 ans d'occupation minimale a été évoquée mais n'est pas encore adoptée. Les dépendances vendues simultanément (garage, cave) bénéficient de la même exonération.",[],{},{"nodeType":1870,"data":9256,"content":9257},{},[9258],{"nodeType":184,"value":9259,"marks":9260,"data":9261},"Que change concrètement la réforme 2026 ?",[],{},{"nodeType":198,"data":9263,"content":9264},{},[9265,9270,9274,9279],{"nodeType":184,"value":9266,"marks":9267,"data":9269},"Avantage principal :",[9268],{"type":234},{},{"nodeType":184,"value":9271,"marks":9272,"data":9273}," exonération d'impôt sur le revenu après 17 ans au lieu de 22 ans (gain de 5 années). ",[],{},{"nodeType":184,"value":9275,"marks":9276,"data":9278},"Contrepartie :",[9277],{"type":234},{},{"nodeType":184,"value":9280,"marks":9281,"data":9282}," hausse des prélèvements sociaux de 17,2% à 18,6% (+1,4 point de CSG). Bilan net favorable pour les détentions de 10 à 22 ans, légèrement défavorable au-delà. Objectif du gouvernement : stimuler les transactions dans l'ancien et réduire les logements vacants.",[],{},{"nodeType":1870,"data":9284,"content":9285},{},[9286],{"nodeType":184,"value":9287,"marks":9288,"data":9289},"Qui calcule et paye la plus-value immobilière ?",[],{},{"nodeType":198,"data":9291,"content":9292},{},[9293,9297,9302],{"nodeType":184,"value":9294,"marks":9295,"data":9296},"Le ",[],{},{"nodeType":184,"value":9298,"marks":9299,"data":9301},"notaire",[9300],{"type":234},{},{"nodeType":184,"value":9303,"marks":9304,"data":9305}," calcule la plus-value lors de la signature de l'acte de vente et prélève automatiquement la taxation (19% IR + 18,6% PS + éventuelle surtaxe) sur le prix de vente. Il reverse ensuite cette somme au Trésor Public dans les 30 jours. Vous n'avez aucune démarche déclarative à effectuer : tout est géré par le notaire qui établit l'imprimé fiscal 2048-IMM.",[],{},{"nodeType":198,"data":9307,"content":9308},{},[9309,9313,9321,9325,9333],{"nodeType":184,"value":9310,"marks":9311,"data":9312},"Sources : ",[],{},{"nodeType":193,"data":9314,"content":9316},{"uri":9315},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F377",[9317],{"nodeType":184,"value":9318,"marks":9319,"data":9320},"Assemblée nationale - Amendement 377",[],{},{"nodeType":184,"value":9322,"marks":9323,"data":9324}," (Adopté le 3 novembre 2025) - ",[],{},{"nodeType":193,"data":9326,"content":9328},{"uri":9327},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Fdossiers\u002FPLF_2026",[9329],{"nodeType":184,"value":9330,"marks":9331,"data":9332},"Assemblée nationale - PLF 2026",[],{},{"nodeType":184,"value":9334,"marks":9335,"data":9336}," Projet de loi n°1906 déposé le 14 octobre 2025.",[],{},{"metadata":9338,"sys":9341,"fields":9351},{"tags":9339,"concepts":9340},[],[],{"space":9342,"id":9344,"type":15,"createdAt":9345,"updatedAt":9345,"environment":9346,"publishedVersion":3969,"revision":34,"contentType":9348,"locale":28},{"sys":9343},{"type":11,"linkType":12,"id":13},"35HK7KVDClCjOtj8jvoTL","2025-11-14T13:04:40.577Z",{"sys":9347},{"id":20,"type":11,"linkType":21},{"sys":9349},{"type":11,"linkType":26,"id":9350},"seoComponent",{"pageTitle":9352,"pageDescription":9353,"ratingValue":9354,"ratingCount":9355},"Plus-value immobilière : calcul et exonérations [À jour 2026]","Plus-value immobilière : Guide complet avec exemples pour optimiser votre vente.\n",4.9,142,[9357],{"nodeType":184,"value":9358,"marks":9359,"data":9360},"votre plus-value",[],{},{"nodeType":184,"value":9362,"marks":9363,"data":9364}," ! 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Au contraire, si elle est lointaine, le bien vaut moins sur le marché de l’immobilier puisque l’acheteur s’engage plus longtemps dans un contrat qu’il n’a pas choisi.",[],{},{"nodeType":504,"data":9401,"content":9402},{},[9403],{"nodeType":508,"data":9404,"content":9405},{},[9406],{"nodeType":2999,"data":9407,"content":9408},{},[9409],{"nodeType":184,"value":9410,"marks":9411,"data":9412},"L'étendue des travaux",[],{},{"nodeType":198,"data":9414,"content":9415},{},[9416],{"nodeType":184,"value":9417,"marks":9418,"data":9419},"Si le bien a besoin seulement de quelques petites rénovations, la décote sera modeste. En revanche, si le bien en location nécessite de gros travaux de rénovation, la décote sera plus élevée. En effet, cela signifie pour l'acheteur qu'il devra prévoir ces rénovations au départ du locataire, et qu'il ne touchera donc pas de loyer pendant la durée de ces travaux.",[],{},{"nodeType":504,"data":9421,"content":9422},{},[9423],{"nodeType":508,"data":9424,"content":9425},{},[9426],{"nodeType":2999,"data":9427,"content":9428},{},[9429],{"nodeType":184,"value":9430,"marks":9431,"data":9432},"L’âge du locataire",[],{},{"nodeType":198,"data":9434,"content":9435},{},[9436],{"nodeType":184,"value":9437,"marks":9438,"data":9439},"Si votre locataire est âgé de plus de 65 ans, il est considéré comme un locataire protégé, ce qui signifie qu’il aura des droits supplémentaires qui rendront difficile son départ. Que l’acheteur souhaite investir dans votre bien pour l’habiter ou le louer, ce critère complique les choses, cela augmente donc la décote de votre bien.",[],{},{"nodeType":1870,"data":9441,"content":9442},{},[9443],{"nodeType":184,"value":9444,"marks":9445,"data":9446},"Comment calculer la valeur d'un bien loué ?",[],{},{"nodeType":198,"data":9448,"content":9449},{},[9450,9454,9461],{"nodeType":184,"value":9451,"marks":9452,"data":9453},"Plusieurs critères sont importants à prendre en compte pour ",[],{},{"nodeType":193,"data":9455,"content":9456},{"uri":1829},[9457],{"nodeType":184,"value":9458,"marks":9459,"data":9460},"évaluer la valeur de votre bien",[],{},{"nodeType":184,"value":9462,"marks":9463,"data":9464}," :",[],{},{"nodeType":504,"data":9466,"content":9467},{},[9468],{"nodeType":508,"data":9469,"content":9470},{},[9471],{"nodeType":2999,"data":9472,"content":9473},{},[9474],{"nodeType":184,"value":9475,"marks":9476,"data":9477},"La ville",[],{},{"nodeType":198,"data":9479,"content":9480},{},[9481],{"nodeType":184,"value":9482,"marks":9483,"data":9484},"Certaines villes ont beaucoup plus de demandes que d’autres. Les villes étudiantes où la demande est élevée augmentent la valeur de votre bien. Selon le quartier où il se trouve, votre bien aura une valeur plus ou moins importante également sur le marché immobilier.",[],{},{"nodeType":198,"data":9486,"content":9487},{},[9488],{"nodeType":184,"value":3635,"marks":9489,"data":9490},[],{},{"nodeType":504,"data":9492,"content":9493},{},[9494,9514,9534,9554],{"nodeType":508,"data":9495,"content":9496},{},[9497],{"nodeType":198,"data":9498,"content":9499},{},[9500,9503,9511],{"nodeType":184,"value":164,"marks":9501,"data":9502},[],{},{"nodeType":193,"data":9504,"content":9506},{"uri":9505},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-meilleurs-quartiers-francais",[9507],{"nodeType":184,"value":9508,"marks":9509,"data":9510},"Quels sont les meilleurs quartiers français pour investir dans l’immobilier locatif ?",[],{},{"nodeType":184,"value":164,"marks":9512,"data":9513},[],{},{"nodeType":508,"data":9515,"content":9516},{},[9517],{"nodeType":198,"data":9518,"content":9519},{},[9520,9523,9531],{"nodeType":184,"value":164,"marks":9521,"data":9522},[],{},{"nodeType":193,"data":9524,"content":9526},{"uri":9525},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fobjectifs-rentabilite-locative",[9527],{"nodeType":184,"value":9528,"marks":9529,"data":9530},"Quelles sont les villes avec la meilleure rentabilité locative ?",[],{},{"nodeType":184,"value":164,"marks":9532,"data":9533},[],{},{"nodeType":508,"data":9535,"content":9536},{},[9537],{"nodeType":198,"data":9538,"content":9539},{},[9540,9543,9551],{"nodeType":184,"value":164,"marks":9541,"data":9542},[],{},{"nodeType":193,"data":9544,"content":9546},{"uri":9545},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quel-pays",[9547],{"nodeType":184,"value":9548,"marks":9549,"data":9550},"Quels sont les pays les plus rentables pour investir en immobilier ?",[],{},{"nodeType":184,"value":164,"marks":9552,"data":9553},[],{},{"nodeType":508,"data":9555,"content":9556},{},[9557],{"nodeType":198,"data":9558,"content":9559},{},[9560,9563,9571],{"nodeType":184,"value":164,"marks":9561,"data":9562},[],{},{"nodeType":193,"data":9564,"content":9566},{"uri":9565},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-investissement-locatif-villes-europeennes",[9567],{"nodeType":184,"value":9568,"marks":9569,"data":9570},"Rentabilité locative : dans quelles grandes villes européennes investir ?",[],{},{"nodeType":184,"value":164,"marks":9572,"data":9573},[],{},{"nodeType":198,"data":9575,"content":9576},{},[9577],{"nodeType":184,"value":164,"marks":9578,"data":9579},[],{},{"nodeType":504,"data":9581,"content":9582},{},[9583],{"nodeType":508,"data":9584,"content":9585},{},[9586],{"nodeType":2999,"data":9587,"content":9588},{},[9589],{"nodeType":184,"value":9590,"marks":9591,"data":9592},"La surface",[],{},{"nodeType":198,"data":9594,"content":9595},{},[9596],{"nodeType":184,"value":9597,"marks":9598,"data":9599},"Surface, nombre de pièces, et disposition de celles-ci permettent d’évaluer plus justement la valeur d’un bien.",[],{},{"nodeType":198,"data":9601,"content":9602},{},[9603,9607,9615],{"nodeType":184,"value":9604,"marks":9605,"data":9606},"A lire : ",[],{},{"nodeType":193,"data":9608,"content":9610},{"uri":9609},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quelle-surface",[9611],{"nodeType":184,"value":9612,"marks":9613,"data":9614},"Petite ou grande surface : que choisir pour son investissement locatif ?",[],{},{"nodeType":184,"value":164,"marks":9616,"data":9617},[],{},{"nodeType":504,"data":9619,"content":9620},{},[9621],{"nodeType":508,"data":9622,"content":9623},{},[9624],{"nodeType":2999,"data":9625,"content":9626},{},[9627],{"nodeType":184,"value":9628,"marks":9629,"data":9630},"L’orientation",[],{},{"nodeType":198,"data":9632,"content":9633},{},[9634],{"nodeType":184,"value":9635,"marks":9636,"data":9637},"Une orientation agréable comme sud-est ou sud ouest peut augmenter la valeur de votre bien jusqu’à 5% par rapport à une exposition plein nord, moins recherchée par les investisseurs.",[],{},{"nodeType":504,"data":9639,"content":9640},{},[9641],{"nodeType":508,"data":9642,"content":9643},{},[9644],{"nodeType":2999,"data":9645,"content":9646},{},[9647],{"nodeType":184,"value":9648,"marks":9649,"data":9650},"L’étage",[],{},{"nodeType":198,"data":9652,"content":9653},{},[9654],{"nodeType":184,"value":9655,"marks":9656,"data":9657},"Un appartement situé au rez-de-chaussée perdra de la valeur par rapport à un bien similaire à un étage supérieur. 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",[],{},{"nodeType":193,"data":9941,"content":9942},{"uri":3789},[9943],{"nodeType":184,"value":3792,"marks":9944,"data":9945},[],{},{"nodeType":184,"value":9947,"marks":9948,"data":9949}," et attendez que celui-ci soit analysé. ",[],{},{"nodeType":198,"data":9951,"content":9952},{},[9953],{"nodeType":184,"value":9954,"marks":9955,"data":9956},"Une fois cette étape faite, votre bien est directement publié et vous pourrez recevoir toutes les offres des acheteurs potentiels. 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€",[],{},{"nodeType":563,"data":10217,"content":10218},{},[10219,10226],{"nodeType":198,"data":10220,"content":10221},{},[10222],{"nodeType":184,"value":10223,"marks":10224,"data":10225},"Base imposable : 10 500 € (70%)",[],{},{"nodeType":198,"data":10227,"content":10228},{},[10229],{"nodeType":184,"value":10230,"marks":10231,"data":10232},"Impôt + PS : 5 103 €",[],{},{"nodeType":563,"data":10234,"content":10235},{},[10236],{"nodeType":198,"data":10237,"content":10238},{},[10239],{"nodeType":184,"value":10240,"marks":10241,"data":10242},"+2 989 €",[],{},{"nodeType":559,"data":10244,"content":10245},{},[10246,10256,10273,10290],{"nodeType":563,"data":10247,"content":10248},{},[10249],{"nodeType":198,"data":10250,"content":10251},{},[10252],{"nodeType":184,"value":10253,"marks":10254,"data":10255},"10 000 €",[],{},{"nodeType":563,"data":10257,"content":10258},{},[10259,10266],{"nodeType":198,"data":10260,"content":10261},{},[10262],{"nodeType":184,"value":10263,"marks":10264,"data":10265},"Base imposable : 2 900 € (29%)",[],{},{"nodeType":198,"data":10267,"content":10268},{},[10269],{"nodeType":184,"value":10270,"marks":10271,"data":10272},"Impôt + PS : 1 409 €",[],{},{"nodeType":563,"data":10274,"content":10275},{},[10276,10283],{"nodeType":198,"data":10277,"content":10278},{},[10279],{"nodeType":184,"value":10280,"marks":10281,"data":10282},"Base imposable : 7 000 € (70%)",[],{},{"nodeType":198,"data":10284,"content":10285},{},[10286],{"nodeType":184,"value":10287,"marks":10288,"data":10289},"Impôt + PS : 3 402 €",[],{},{"nodeType":563,"data":10291,"content":10292},{},[10293],{"nodeType":198,"data":10294,"content":10295},{},[10296],{"nodeType":184,"value":10297,"marks":10298,"data":10299},"+1 993 €",[],{},{"nodeType":198,"data":10301,"content":10302},{},[10303],{"nodeType":184,"value":10304,"marks":10305,"data":10307},"Calculs basés sur une tranche marginale d'imposition (TMI) de 30% + prélèvements sociaux de 18,6% (taux 2026, hausse CSG incluse)",[10306],{"type":2088},{},{"nodeType":198,"data":10309,"content":10310},{},[10311],{"nodeType":184,"value":10312,"marks":10313,"data":10314},"Pour un loueur générant 15 000 € de revenus annuels, la réforme représente un quasi-doublement de la fiscalité. Au-delà de 20 000 €, le basculement obligatoire au régime réel impose une gestion comptable professionnelle, avec des coûts supplémentaires de 800 à 1 500 € par an.",[],{},{"nodeType":1870,"data":10316,"content":10317},{},[10318],{"nodeType":184,"value":10319,"marks":10320,"data":10321},"Qui est concerné et qui est épargné ?",[],{},{"nodeType":198,"data":10323,"content":10324},{},[10325],{"nodeType":184,"value":10326,"marks":10327,"data":10329},"Locations fortement pénalisées par la réforme 2026 :",[10328],{"type":234},{},{"nodeType":198,"data":10331,"content":10332},{},[10333],{"nodeType":184,"value":10334,"marks":10335,"data":10336},"Les propriétaires de meublés de tourisme non classés constituent la cible exclusive de cette mesure. Sont concernés les appartements et maisons loués via Airbnb, Booking, Abritel ou tout autre plateforme sans obtention d'un classement officiel en étoiles. Les résidences secondaires louées de manière saisonnière ou ponctuelle, même quelques semaines par an, tombent également sous ce nouveau régime dès lors qu'elles ne disposent pas du label qualité délivré par un organisme agréé. Les locations de courte durée occasionnelles, y compris pour des événements ponctuels, sont incluses dans le périmètre de la réforme.",[],{},{"nodeType":198,"data":10338,"content":10339},{},[10340],{"nodeType":184,"value":10341,"marks":10342,"data":10344},"Locations préservées par la réforme 2026 :",[10343],{"type":234},{},{"nodeType":198,"data":10346,"content":10347},{},[10348,10352,10357],{"nodeType":184,"value":10349,"marks":10350,"data":10351},"Les meublés de tourisme classés de 2 à 5 étoiles par Atout France ou un organisme accrédité conservent intégralement leurs avantages fiscaux : plafond micro-BIC porté à ",[],{},{"nodeType":184,"value":10353,"marks":10354,"data":10356},"83 600 €",[10355],{"type":234},{},{"nodeType":184,"value":10358,"marks":10359,"data":10360}," et abattement de 50%.",[],{},{"nodeType":198,"data":10362,"content":10363},{},[10364,10368,10372,10376,11383],{"nodeType":184,"value":10365,"marks":10366,"data":10367},"Les locations meublées en longue durée (bail d'un an, bail mobilité de 1 à 10 mois, locations étudiantes de 9 mois) restent totalement inchangées avec le plafond de ",[],{},{"nodeType":184,"value":10353,"marks":10369,"data":10371},[10370],{"type":234},{},{"nodeType":184,"value":10373,"marks":10374,"data":10375}," et l'abattement de 50%. Les résidences de services exploitées sous bail commercial (",[],{},{"nodeType":237,"data":10377,"content":11378},{"target":10378},{"metadata":10379,"sys":10382,"fields":10391},{"tags":10380,"concepts":10381},[],[],{"space":10383,"id":10385,"type":15,"createdAt":10386,"updatedAt":10386,"environment":10387,"publishedVersion":47,"revision":34,"contentType":10389,"locale":28},{"sys":10384},{"type":11,"linkType":12,"id":13},"6jwQC5NYavASM7BzxaSG4x","2026-03-26T14:59:24.511Z",{"sys":10388},{"id":20,"type":11,"linkType":21},{"sys":10390},{"type":11,"linkType":26,"id":117},{"mainConversionBanner":10392,"title":10395,"slug":10396,"category":122,"author":134,"featureImage":10397,"excerpt":10417,"content":10418,"seoComponent":11375},{"sys":10393},{"type":11,"linkType":15,"id":10394},"20TXH9t7ePggD03VL5Xg8k","Investir dans une résidence étudiante : tout ce qu'il faut savoir avant de se lancer","investir-residence-etudiante",{"metadata":10398,"sys":10401,"fields":10408},{"tags":10399,"concepts":10400},[],[],{"space":10402,"id":10404,"type":158,"createdAt":10405,"updatedAt":10405,"environment":10406,"publishedVersion":48,"revision":34,"locale":28},{"sys":10403},{"type":11,"linkType":12,"id":13},"1WR33MHBN5HFevybTMuDdm","2026-03-26T14:47:02.939Z",{"sys":10407},{"id":20,"type":11,"linkType":21},{"title":10396,"description":164,"file":10409},{"url":10410,"details":10411,"fileName":10416,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1WR33MHBN5HFevybTMuDdm\u002Fa66eec68378ffef402c7d096fa955442\u002Finvestir-residence-etudiante.webp",{"size":10412,"image":10413},186704,{"width":10414,"height":10415},1408,768,"investir-residence-etudiante.webp","3 millions d'étudiants, pénurie de logements, cadre fiscal préservé, mais des risques à connaître",{"nodeType":199,"data":10419,"content":10420},{},[10421,10437,10444,10460,10479,10498,10514,10521,10528,10535,10562,10569,10576,10594,10601,10629,10648,10655,10662,10691,10718,10725,10732,10739,10746,10753,10760,10788,10795,10802,10809,10826,11143,11162,11169,11176,11191,11198,11216,11223,11245,11257,11269,11292,11304,11323,11330,11349,11356],{"nodeType":198,"data":10422,"content":10423},{},[10424,10428,10433],{"nodeType":184,"value":10425,"marks":10426,"data":10427},"La France compte plus de ",[],{},{"nodeType":184,"value":10429,"marks":10430,"data":10432},"3 millions d'étudiants",[10431],{"type":234},{},{"nodeType":184,"value":10434,"marks":10435,"data":10436}," et l'offre de logements dédiés ne couvre qu'une fraction de la demande. Dans ce contexte, investir dans une résidence étudiante attire de plus en plus d'investisseurs séduits par un rendement lisible, une gestion entièrement déléguée et un cadre fiscal préservé par la loi de finances 2025. Ce type de placement n'est pourtant pas sans risques. Dépendance à un exploitant, liquidité limitée à la revente, rendement réel parfois inférieur aux apparences : voici le guide complet pour évaluer cet investissement en connaissance de cause.",[],{},{"nodeType":396,"data":10438,"content":10439},{},[10440],{"nodeType":184,"value":10441,"marks":10442,"data":10443},"Qu'est-ce qu'une résidence étudiante ?",[],{},{"nodeType":198,"data":10445,"content":10446},{},[10447,10451,10456],{"nodeType":184,"value":10448,"marks":10449,"data":10450},"Une résidence étudiante est un ensemble de logements meublés destinés à la location pour des étudiants. Elle propose au minimum trois des quatre services suivants : accueil, ménage, fourniture de linge et petit-déjeuner. Cette obligation permet de la qualifier de ",[],{},{"nodeType":184,"value":10452,"marks":10453,"data":10455},"résidence de services",[10454],{"type":234},{},{"nodeType":184,"value":10457,"marks":10458,"data":10459}," au sens fiscal.",[],{},{"nodeType":198,"data":10461,"content":10462},{},[10463,10467,10475],{"nodeType":184,"value":10464,"marks":10465,"data":10466},"Il faut distinguer trois catégories. Les résidences CROUS sont publiques et gérées par les Centres régionaux des œuvres universitaires. Les résidences privées gérées fonctionnent avec un exploitant commercial qui signe un ",[],{},{"nodeType":193,"data":10468,"content":10470},{"uri":10469},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-fonctionnement",[10471],{"nodeType":184,"value":10472,"marks":10473,"data":10474},"bail commercial",[],{},{"nodeType":184,"value":10476,"marks":10477,"data":10478}," avec chaque investisseur. Enfin, certains investisseurs achètent un studio étudiant indépendant qu'ils gèrent eux-mêmes ou via une agence.",[],{},{"nodeType":198,"data":10480,"content":10481},{},[10482,10486,10494],{"nodeType":184,"value":10483,"marks":10484,"data":10485},"Pour en savoir plus sur les spécificités de ce contrat, consultez notre article : ➜ ",[],{},{"nodeType":193,"data":10487,"content":10489},{"uri":10488},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fle-bail-etudiant",[10490],{"nodeType":184,"value":10491,"marks":10492,"data":10493},"le bail étudiant meublé et ses conditions",[],{},{"nodeType":184,"value":10495,"marks":10496,"data":10497},". ",[],{},{"nodeType":198,"data":10499,"content":10500},{},[10501,10505,10510],{"nodeType":184,"value":10502,"marks":10503,"data":10504},"Dans le modèle de la résidence gérée, l'investisseur acquiert un lot (généralement un studio meublé de 18 à 25 m²). L'opérateur prend en charge l'exploitation complète : recherche de locataires, entretien, perception des loyers et services aux résidents. En contrepartie, il reverse un loyer contractuel au propriétaire, ",[],{},{"nodeType":184,"value":10506,"marks":10507,"data":10509},"indépendamment du taux d'occupation",[10508],{"type":234},{},{"nodeType":184,"value":10511,"marks":10512,"data":10513}," réel de la résidence.",[],{},{"nodeType":396,"data":10515,"content":10516},{},[10517],{"nodeType":184,"value":10518,"marks":10519,"data":10520},"Pourquoi investir dans une résidence étudiante ?",[],{},{"nodeType":1870,"data":10522,"content":10523},{},[10524],{"nodeType":184,"value":10525,"marks":10526,"data":10527},"Une demande structurellement supérieure à l'offre ?",[],{},{"nodeType":198,"data":10529,"content":10530},{},[10531],{"nodeType":184,"value":10532,"marks":10533,"data":10534},"Les chiffres parlent d'eux-mêmes. La France comptait 3,01 millions d'inscrits dans l'enseignement supérieur à la rentrée 2024-2025, un seuil franchi pour la première fois selon le ministère de l'Enseignement supérieur (SIES, juillet 2025). Les projections tablent sur 3,05 millions d'étudiants à la rentrée 2026 et un plateau autour de 3,1 millions à l'horizon 2028.",[],{},{"nodeType":198,"data":10536,"content":10537},{},[10538,10542,10547,10551,10558],{"nodeType":184,"value":10539,"marks":10540,"data":10541},"Face à cette population croissante, le parc social dédié reste limité. Le gouvernement reconnaissait en 2025 l'existence de seulement ",[],{},{"nodeType":184,"value":10543,"marks":10544,"data":10546},"240 000 places",[10545],{"type":234},{},{"nodeType":184,"value":10548,"marks":10549,"data":10550}," en logements étudiants sociaux, dont 175 000 gérées par les CROUS. Selon la Fondation pour le logement des défavorisés, il manque environ 250 000 logements étudiants en France pour assurer une couverture minimale. D'autres estimations avancent un déficit de 600 000 places. Cette pénurie structurelle garantit un ",[],{},{"nodeType":193,"data":10552,"content":10553},{"uri":3592},[10554],{"nodeType":184,"value":10555,"marks":10556,"data":10557},"taux de vacance locative",[],{},{"nodeType":184,"value":10559,"marks":10560,"data":10561}," très faible dans les résidences bien situées.",[],{},{"nodeType":1870,"data":10563,"content":10564},{},[10565],{"nodeType":184,"value":10566,"marks":10567,"data":10568},"Une gestion 100 % déléguée",[],{},{"nodeType":198,"data":10570,"content":10571},{},[10572],{"nodeType":184,"value":10573,"marks":10574,"data":10575},"L'un des principaux atouts de ce placement réside dans la simplicité opérationnelle. L'investisseur n'a pas à chercher de locataire, réaliser d'état des lieux ou gérer les impayés. L'opérateur assume l'intégralité de la gestion quotidienne via le bail commercial. Ce modèle convient particulièrement aux investisseurs qui recherchent un placement immobilier sans contrainte de gestion.",[],{},{"nodeType":198,"data":10577,"content":10578},{},[10579,10583,10591],{"nodeType":184,"value":10580,"marks":10581,"data":10582},"Pour approfondir ce sujet, lisez notre article : ➜ ",[],{},{"nodeType":193,"data":10584,"content":10586},{"uri":10585},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fdeleguer-lmnp",[10587],{"nodeType":184,"value":10588,"marks":10589,"data":10590},"déléguer la gestion d'un investissement en LMNP",[],{},{"nodeType":184,"value":10495,"marks":10592,"data":10593},[],{},{"nodeType":1870,"data":10595,"content":10596},{},[10597],{"nodeType":184,"value":10598,"marks":10599,"data":10600},"Un rendement prévisible",[],{},{"nodeType":198,"data":10602,"content":10603},{},[10604,10608,10616,10620,10625],{"nodeType":184,"value":10605,"marks":10606,"data":10607},"Le loyer est garanti contractuellement par l'exploitant, que le logement soit occupé ou non. Le ",[],{},{"nodeType":193,"data":10609,"content":10611},{"uri":10610},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-brut",[10612],{"nodeType":184,"value":10613,"marks":10614,"data":10615},"rendement brut",[],{},{"nodeType":184,"value":10617,"marks":10618,"data":10619}," moyen se situe entre ",[],{},{"nodeType":184,"value":10621,"marks":10622,"data":10624},"3,5 % et 5 %",[10623],{"type":234},{},{"nodeType":184,"value":10626,"marks":10627,"data":10628}," selon la localisation et la qualité de l'opérateur (Meilleurs Agents, 2025). Certaines villes universitaires de taille moyenne offrent des rendements supérieurs à 4,5 % grâce à des tickets d'entrée plus accessibles.",[],{},{"nodeType":198,"data":10630,"content":10631},{},[10632,10636,10644],{"nodeType":184,"value":10633,"marks":10634,"data":10635},"Ce rendement est à comparer avec d'autres typologies d'actifs pour déterminer si l'investissement correspond à votre stratégie. Les avis sur l'investissement en résidence étudiante varient selon les profils : un investisseur recherchant un complément de revenu stable y trouvera son compte, tandis qu'un profil plus offensif lui préférera un ",[],{},{"nodeType":193,"data":10637,"content":10639},{"uri":10638},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quel-type-de-bien",[10640],{"nodeType":184,"value":10641,"marks":10642,"data":10643},"investissement locatif classique",[],{},{"nodeType":184,"value":10645,"marks":10646,"data":10647}," avec une rentabilité potentielle plus élevée.",[],{},{"nodeType":1870,"data":10649,"content":10650},{},[10651],{"nodeType":184,"value":10652,"marks":10653,"data":10654},"Un statut fiscal préservé : le LMNP",[],{},{"nodeType":198,"data":10656,"content":10657},{},[10658],{"nodeType":184,"value":10659,"marks":10660,"data":10661},"Les revenus issus d'une résidence étudiante gérée relèvent des Bénéfices Industriels et Commerciaux (BIC). L'investisseur bénéficie du statut LMNP (loueur en meublé non professionnel) qui offre deux options d'imposition.",[],{},{"nodeType":198,"data":10663,"content":10664},{},[10665,10668,10675,10679,10687],{"nodeType":184,"value":9294,"marks":10666,"data":10667},[],{},{"nodeType":193,"data":10669,"content":10670},{"uri":444},[10671],{"nodeType":184,"value":10672,"marks":10673,"data":10674},"régime micro-BIC",[],{},{"nodeType":184,"value":10676,"marks":10677,"data":10678}," applique un abattement forfaitaire de 50 % sur les loyers perçus, dans la limite de 77 700 € de recettes annuelles. Le régime réel simplifié permet de déduire l'ensemble des charges réelles et surtout d'",[],{},{"nodeType":193,"data":10680,"content":10682},{"uri":10681},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fcalcul-amortissement-lmnp",[10683],{"nodeType":184,"value":10684,"marks":10685,"data":10686},"amortir le bien",[],{},{"nodeType":184,"value":10688,"marks":10689,"data":10690}," et le mobilier. Ce mécanisme d'amortissement réduit considérablement le résultat imposable et peut générer des revenus locatifs quasiment non fiscalisés pendant plusieurs années.",[],{},{"nodeType":198,"data":10692,"content":10693},{},[10694,10698,10703,10707,10715],{"nodeType":184,"value":10695,"marks":10696,"data":10697},"Point crucial en 2026 : la loi de finances 2025 impose désormais la réintégration des amortissements dans le calcul de la plus-value à la revente pour les biens LMNP au régime réel. Toutefois, les résidences de services (étudiantes, seniors, EHPAD) ",[],{},{"nodeType":184,"value":10699,"marks":10700,"data":10702},"bénéficient d'une exemption totale",[10701],{"type":234},{},{"nodeType":184,"value":10704,"marks":10705,"data":10706}," de cette mesure (article 24, loi n°2025-127). L'investisseur en résidence étudiante conserve donc l'intégralité de l'avantage fiscal historique du LMNP. Un détail décisif que vous pouvez retrouver dans notre ",[],{},{"nodeType":193,"data":10708,"content":10710},{"uri":10709},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Flmnp-2026",[10711],{"nodeType":184,"value":10712,"marks":10713,"data":10714},"guide complet LMNP 2026",[],{},{"nodeType":184,"value":197,"marks":10716,"data":10717},[],{},{"nodeType":396,"data":10719,"content":10720},{},[10721],{"nodeType":184,"value":10722,"marks":10723,"data":10724},"Quels sont les risques d'un investissement en résidence étudiante ?",[],{},{"nodeType":1870,"data":10726,"content":10727},{},[10728],{"nodeType":184,"value":10729,"marks":10730,"data":10731},"Que se passe-t-il si l'exploitant fait faillite ?",[],{},{"nodeType":198,"data":10733,"content":10734},{},[10735],{"nodeType":184,"value":10736,"marks":10737,"data":10738},"C'est le risque majeur de ce type d'investissement. Si le gestionnaire cesse son activité ou résilie le bail commercial, l'investisseur se retrouve avec un logement difficile à relouer seul. La configuration spécifique des lots (petites surfaces, équipements collectifs, services intégrés) rend la reconversion en location classique complexe. Plusieurs faillites d'opérateurs ont marqué le secteur ces dernières années. Vérifier la solidité financière de l'exploitant avant tout achat est donc indispensable.",[],{},{"nodeType":1870,"data":10740,"content":10741},{},[10742],{"nodeType":184,"value":10743,"marks":10744,"data":10745},"Le loyer garanti peut-il baisser ?",[],{},{"nodeType":198,"data":10747,"content":10748},{},[10749],{"nodeType":184,"value":10750,"marks":10751,"data":10752},"Les baux commerciaux en résidence étudiante sont généralement indexés sur l'ILC (indice des loyers commerciaux). Cet indice peut évoluer à un rythme inférieur à l'inflation réelle. Lors du renouvellement du bail (souvent tous les 9 à 11 ans), l'opérateur peut aussi proposer une révision à la baisse du loyer. Le rendement initialement annoncé n'est donc pas garanti sur le très long terme.",[],{},{"nodeType":1870,"data":10754,"content":10755},{},[10756],{"nodeType":184,"value":10757,"marks":10758,"data":10759},"Peut-on revendre facilement un lot en résidence étudiante ?",[],{},{"nodeType":198,"data":10761,"content":10762},{},[10763,10767,10772,10776,10784],{"nodeType":184,"value":10764,"marks":10765,"data":10766},"La revente se fait sur un ",[],{},{"nodeType":184,"value":10768,"marks":10769,"data":10771},"marché secondaire restreint",[10770],{"type":234},{},{"nodeType":184,"value":10773,"marks":10774,"data":10775},". Les acheteurs potentiels sont exclusivement des investisseurs et non des particuliers cherchant un logement. La valorisation du bien dépend avant tout du bail commercial en cours et du ",[],{},{"nodeType":193,"data":10777,"content":10779},{"uri":10778},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-net",[10780],{"nodeType":184,"value":10781,"marks":10782,"data":10783},"rendement locatif net",[],{},{"nodeType":184,"value":10785,"marks":10786,"data":10787}," qu'il génère. L'horizon d'investissement recommandé est d'au moins 8 à 10 ans. Une sortie anticipée expose à une décote significative.",[],{},{"nodeType":1870,"data":10789,"content":10790},{},[10791],{"nodeType":184,"value":10792,"marks":10793,"data":10794},"Le risque géographique est-il réel ?",[],{},{"nodeType":198,"data":10796,"content":10797},{},[10798],{"nodeType":184,"value":10799,"marks":10800,"data":10801},"Absolument. Une résidence étudiante n'a de valeur que si elle est située dans un bassin universitaire dynamique. Un campus qui déménage, une filière universitaire qui ferme ou une ville dont la population étudiante décline peuvent affecter durablement le taux d'occupation. Les villes où la tension locative est forte offrent une sécurité bien supérieure à celles où l'offre de logements dépasse la demande.",[],{},{"nodeType":396,"data":10803,"content":10804},{},[10805],{"nodeType":184,"value":10806,"marks":10807,"data":10808},"Quel rendement espérer en résidence étudiante ?",[],{},{"nodeType":198,"data":10810,"content":10811},{},[10812,10816,10823],{"nodeType":184,"value":10813,"marks":10814,"data":10815},"Le rendement varie sensiblement selon la localisation et le positionnement de la résidence. Voici les ordres de grandeur constatés sur le marché en 2025-2026. Pour approfondir les écarts de rentabilité entre les villes françaises, consultez notre article : ➜ ",[],{},{"nodeType":193,"data":10817,"content":10818},{"uri":9525},[10819],{"nodeType":184,"value":10820,"marks":10821,"data":10822},"les villes les plus rentables pour un investissement locatif",[],{},{"nodeType":184,"value":197,"marks":10824,"data":10825},[],{},{"nodeType":555,"data":10827,"content":10828},{},[10829,10862,10906,10949,10991,11034,11076],{"nodeType":559,"data":10830,"content":10831},{},[10832,10842,10852],{"nodeType":563,"data":10833,"content":10834},{},[10835],{"nodeType":198,"data":10836,"content":10837},{},[10838],{"nodeType":184,"value":10839,"marks":10840,"data":10841},"Ville",[],{},{"nodeType":563,"data":10843,"content":10844},{},[10845],{"nodeType":198,"data":10846,"content":10847},{},[10848],{"nodeType":184,"value":10849,"marks":10850,"data":10851},"Rendement brut moyen",[],{},{"nodeType":563,"data":10853,"content":10854},{},[10855],{"nodeType":198,"data":10856,"content":10857},{},[10858],{"nodeType":184,"value":10859,"marks":10860,"data":10861},"Ticket d'entrée moyen",[],{},{"nodeType":559,"data":10863,"content":10864},{},[10865,10886,10896],{"nodeType":563,"data":10866,"content":10867},{},[10868],{"nodeType":198,"data":10869,"content":10870},{},[10871,10874,10882],{"nodeType":184,"value":164,"marks":10872,"data":10873},[],{},{"nodeType":193,"data":10875,"content":10877},{"uri":10876},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fparis-75000",[10878],{"nodeType":184,"value":10879,"marks":10880,"data":10881},"Paris",[],{},{"nodeType":184,"value":10883,"marks":10884,"data":10885}," \u002F Île-de-France",[],{},{"nodeType":563,"data":10887,"content":10888},{},[10889],{"nodeType":198,"data":10890,"content":10891},{},[10892],{"nodeType":184,"value":10893,"marks":10894,"data":10895},"3 % à 3,5 %",[],{},{"nodeType":563,"data":10897,"content":10898},{},[10899],{"nodeType":198,"data":10900,"content":10901},{},[10902],{"nodeType":184,"value":10903,"marks":10904,"data":10905},"150 000 € à 220 000 €",[],{},{"nodeType":559,"data":10907,"content":10908},{},[10909,10929,10939],{"nodeType":563,"data":10910,"content":10911},{},[10912],{"nodeType":198,"data":10913,"content":10914},{},[10915,10918,10926],{"nodeType":184,"value":164,"marks":10916,"data":10917},[],{},{"nodeType":193,"data":10919,"content":10921},{"uri":10920},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Flyon-69000",[10922],{"nodeType":184,"value":10923,"marks":10924,"data":10925},"Lyon",[],{},{"nodeType":184,"value":164,"marks":10927,"data":10928},[],{},{"nodeType":563,"data":10930,"content":10931},{},[10932],{"nodeType":198,"data":10933,"content":10934},{},[10935],{"nodeType":184,"value":10936,"marks":10937,"data":10938},"3,5 % à 4,5 %",[],{},{"nodeType":563,"data":10940,"content":10941},{},[10942],{"nodeType":198,"data":10943,"content":10944},{},[10945],{"nodeType":184,"value":10946,"marks":10947,"data":10948},"100 000 € à 160 000 €",[],{},{"nodeType":559,"data":10950,"content":10951},{},[10952,10972,10981],{"nodeType":563,"data":10953,"content":10954},{},[10955],{"nodeType":198,"data":10956,"content":10957},{},[10958,10961,10969],{"nodeType":184,"value":164,"marks":10959,"data":10960},[],{},{"nodeType":193,"data":10962,"content":10964},{"uri":10963},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fbordeaux-33000",[10965],{"nodeType":184,"value":10966,"marks":10967,"data":10968},"Bordeaux",[],{},{"nodeType":184,"value":164,"marks":10970,"data":10971},[],{},{"nodeType":563,"data":10973,"content":10974},{},[10975],{"nodeType":198,"data":10976,"content":10977},{},[10978],{"nodeType":184,"value":10936,"marks":10979,"data":10980},[],{},{"nodeType":563,"data":10982,"content":10983},{},[10984],{"nodeType":198,"data":10985,"content":10986},{},[10987],{"nodeType":184,"value":10988,"marks":10989,"data":10990},"90 000 € à 140 000 €",[],{},{"nodeType":559,"data":10992,"content":10993},{},[10994,11014,11024],{"nodeType":563,"data":10995,"content":10996},{},[10997],{"nodeType":198,"data":10998,"content":10999},{},[11000,11003,11011],{"nodeType":184,"value":164,"marks":11001,"data":11002},[],{},{"nodeType":193,"data":11004,"content":11006},{"uri":11005},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Ftoulouse-31000",[11007],{"nodeType":184,"value":11008,"marks":11009,"data":11010},"Toulouse",[],{},{"nodeType":184,"value":164,"marks":11012,"data":11013},[],{},{"nodeType":563,"data":11015,"content":11016},{},[11017],{"nodeType":198,"data":11018,"content":11019},{},[11020],{"nodeType":184,"value":11021,"marks":11022,"data":11023},"4 % à 5 %",[],{},{"nodeType":563,"data":11025,"content":11026},{},[11027],{"nodeType":198,"data":11028,"content":11029},{},[11030],{"nodeType":184,"value":11031,"marks":11032,"data":11033},"80 000 € à 130 000 €",[],{},{"nodeType":559,"data":11035,"content":11036},{},[11037,11057,11066],{"nodeType":563,"data":11038,"content":11039},{},[11040],{"nodeType":198,"data":11041,"content":11042},{},[11043,11046,11054],{"nodeType":184,"value":164,"marks":11044,"data":11045},[],{},{"nodeType":193,"data":11047,"content":11049},{"uri":11048},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fmontpellier-34000",[11050],{"nodeType":184,"value":11051,"marks":11052,"data":11053},"Montpellier",[],{},{"nodeType":184,"value":164,"marks":11055,"data":11056},[],{},{"nodeType":563,"data":11058,"content":11059},{},[11060],{"nodeType":198,"data":11061,"content":11062},{},[11063],{"nodeType":184,"value":11021,"marks":11064,"data":11065},[],{},{"nodeType":563,"data":11067,"content":11068},{},[11069],{"nodeType":198,"data":11070,"content":11071},{},[11072],{"nodeType":184,"value":11073,"marks":11074,"data":11075},"80 000 € à 120 000 €",[],{},{"nodeType":559,"data":11077,"content":11078},{},[11079,11123,11133],{"nodeType":563,"data":11080,"content":11081},{},[11082],{"nodeType":198,"data":11083,"content":11084},{},[11085,11089,11097,11101,11109,11112,11120],{"nodeType":184,"value":11086,"marks":11087,"data":11088},"Villes moyennes (",[],{},{"nodeType":193,"data":11090,"content":11092},{"uri":11091},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fangers-49000",[11093],{"nodeType":184,"value":11094,"marks":11095,"data":11096},"Angers",[],{},{"nodeType":184,"value":11098,"marks":11099,"data":11100},", ",[],{},{"nodeType":193,"data":11102,"content":11104},{"uri":11103},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fcaen-14000",[11105],{"nodeType":184,"value":11106,"marks":11107,"data":11108},"Caen",[],{},{"nodeType":184,"value":11098,"marks":11110,"data":11111},[],{},{"nodeType":193,"data":11113,"content":11115},{"uri":11114},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fstrasbourg-67000",[11116],{"nodeType":184,"value":11117,"marks":11118,"data":11119},"Strasbourg",[],{},{"nodeType":184,"value":7449,"marks":11121,"data":11122},[],{},{"nodeType":563,"data":11124,"content":11125},{},[11126],{"nodeType":198,"data":11127,"content":11128},{},[11129],{"nodeType":184,"value":11130,"marks":11131,"data":11132},"4,5 % à 5,5 %",[],{},{"nodeType":563,"data":11134,"content":11135},{},[11136],{"nodeType":198,"data":11137,"content":11138},{},[11139],{"nodeType":184,"value":11140,"marks":11141,"data":11142},"70 000 € à 110 000 €",[],{},{"nodeType":198,"data":11144,"content":11145},{},[11146,11150,11158],{"nodeType":184,"value":11147,"marks":11148,"data":11149},"Il est essentiel de distinguer le rendement brut du ",[],{},{"nodeType":193,"data":11151,"content":11153},{"uri":11152},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbon-rendement-locatif",[11154],{"nodeType":184,"value":11155,"marks":11156,"data":11157},"rendement net après charges",[],{},{"nodeType":184,"value":11159,"marks":11160,"data":11161}," de gestion, taxe foncière et fiscalité. Les frais de gestion prélevés par l'exploitant (services, entretien des parties communes, laverie, salle de sport) peuvent réduire sensiblement la rentabilité réelle. En moyenne, le rendement net après charges et fiscalité LMNP se situe entre 3 % et 4,5 % selon les sources du secteur.",[],{},{"nodeType":396,"data":11163,"content":11164},{},[11165],{"nodeType":184,"value":11166,"marks":11167,"data":11168},"Comment choisir sa résidence étudiante ?",[],{},{"nodeType":198,"data":11170,"content":11171},{},[11172],{"nodeType":184,"value":11173,"marks":11174,"data":11175},"Le choix d'une résidence repose sur cinq critères déterminants.",[],{},{"nodeType":198,"data":11177,"content":11178},{},[11179,11182,11187],{"nodeType":184,"value":2459,"marks":11180,"data":11181},[],{},{"nodeType":184,"value":11183,"marks":11184,"data":11186},"solidité financière de l'opérateur",[11185],{"type":234},{},{"nodeType":184,"value":11188,"marks":11189,"data":11190}," est le premier filtre. Vérifiez ses comptes publiés, son ancienneté sur le marché et le nombre de résidences qu'il gère. Un exploitant gérant plusieurs dizaines de résidences avec un taux d'occupation supérieur à 90 % présente un profil plus rassurant qu'un acteur récent.",[],{},{"nodeType":198,"data":11192,"content":11193},{},[11194],{"nodeType":184,"value":11195,"marks":11196,"data":11197},"L'emplacement est tout aussi décisif. La résidence doit se trouver à proximité immédiate d'un campus universitaire ou d'une grande école et être desservie par les transports en commun. Un emplacement en centre-ville ou dans un quartier étudiant reconnu réduit considérablement le risque de vacance.",[],{},{"nodeType":198,"data":11199,"content":11200},{},[11201,11205,11213],{"nodeType":184,"value":11202,"marks":11203,"data":11204},"Le taux d'occupation historique de la résidence donne un indicateur fiable de la demande locale. Demandez les données sur les trois à cinq dernières années. Analysez aussi les conditions du bail commercial : durée, clauses de renouvellement, modalités de révision du loyer et répartition des charges entre propriétaire et exploitant. Un bail trop court ou des clauses de sortie défavorables peuvent compromettre la ",[],{},{"nodeType":193,"data":11206,"content":11208},{"uri":11207},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-locative",[11209],{"nodeType":184,"value":11210,"marks":11211,"data":11212},"rentabilité de votre investissement",[],{},{"nodeType":184,"value":197,"marks":11214,"data":11215},[],{},{"nodeType":396,"data":11217,"content":11218},{},[11219],{"nodeType":184,"value":11220,"marks":11221,"data":11222},"Les meilleures villes pour investir en résidence étudiante",[],{},{"nodeType":198,"data":11224,"content":11225},{},[11226,11231,11235,11242],{"nodeType":184,"value":11227,"marks":11228,"data":11230},"Lyon ",[11229],{"type":234},{},{"nodeType":184,"value":11232,"marks":11233,"data":11234},"concentre environ 175 000 étudiants répartis entre trois universités et de nombreuses grandes écoles. La tension locative y est particulièrement forte : environ 13 candidats par logement disponible selon les données du marché. Le rendement brut moyen se situe autour de 4 %. Pour découvrir le marché immobilier lyonnais en détail, consultez notre page dédiée aux ",[],{},{"nodeType":193,"data":11236,"content":11237},{"uri":10920},[11238],{"nodeType":184,"value":11239,"marks":11240,"data":11241},"prix de l'immobilier à Lyon",[],{},{"nodeType":184,"value":197,"marks":11243,"data":11244},[],{},{"nodeType":198,"data":11246,"content":11247},{},[11248,11253],{"nodeType":184,"value":11249,"marks":11250,"data":11252},"Bordeaux ",[11251],{"type":234},{},{"nodeType":184,"value":11254,"marks":11255,"data":11256},"accueille plus de 100 000 étudiants et bénéficie d'un dynamisme universitaire soutenu. Les prix d'acquisition restent inférieurs à ceux de Lyon ou Paris, ce qui améliore le rendement. Investir en résidence étudiante à Bordeaux offre un bon compromis entre sécurité et performance.",[],{},{"nodeType":198,"data":11258,"content":11259},{},[11260,11265],{"nodeType":184,"value":11261,"marks":11262,"data":11264},"Toulouse ",[11263],{"type":234},{},{"nodeType":184,"value":11266,"marks":11267,"data":11268},"est la deuxième ville universitaire de France avec plus de 130 000 étudiants. Le marché du logement étudiant y reste tendu et les rendements figurent parmi les plus attractifs des grandes métropoles.",[],{},{"nodeType":198,"data":11270,"content":11271},{},[11272,11277,11281,11289],{"nodeType":184,"value":11273,"marks":11274,"data":11276},"Montpellier ",[11275],{"type":234},{},{"nodeType":184,"value":11278,"marks":11279,"data":11280},"présente un ratio étudiants\u002Fhabitants parmi les plus élevés du pays (130 000 étudiants pour 450 000 habitants). Cette concentration crée une pression locative intense sur les petites surfaces. Pour en savoir plus, consultez notre article : ➜ ",[],{},{"nodeType":193,"data":11282,"content":11284},{"uri":11283},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fquelle-est-la-rentabilite-des-locations-etudiantes",[11285],{"nodeType":184,"value":11286,"marks":11287,"data":11288},"la rentabilité des locations étudiantes en détail",[],{},{"nodeType":184,"value":197,"marks":11290,"data":11291},[],{},{"nodeType":198,"data":11293,"content":11294},{},[11295,11300],{"nodeType":184,"value":11296,"marks":11297,"data":11299},"Investir en résidence étudiante à Paris",[11298],{"type":234},{},{"nodeType":184,"value":11301,"marks":11302,"data":11303}," reste possible mais les tickets d'entrée dépassent souvent 180 000 € pour un studio de 18 m². Le rendement brut y est mécaniquement plus bas (3 à 3,5 %) en raison des prix d'acquisition élevés. Pour mieux cerner le type de bien le plus adapté, notre guide sur le bien le plus rentable en investissement locatif peut vous aider dans votre réflexion.",[],{},{"nodeType":198,"data":11305,"content":11306},{},[11307,11311,11319],{"nodeType":184,"value":11308,"marks":11309,"data":11310},"Les villes moyennes comme Strasbourg, Angers ou Caen offrent des rendements supérieurs grâce à des prix d'entrée plus accessibles. Leur bassin universitaire, bien que plus modeste, garantit une demande soutenue. La ",[],{},{"nodeType":193,"data":11312,"content":11314},{"uri":11313},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-investissement-locatif-studio",[11315],{"nodeType":184,"value":11316,"marks":11317,"data":11318},"rentabilité d'un studio",[],{},{"nodeType":184,"value":11320,"marks":11321,"data":11322}," y reste particulièrement compétitive.",[],{},{"nodeType":396,"data":11324,"content":11325},{},[11326],{"nodeType":184,"value":11327,"marks":11328,"data":11329},"Comment optimiser la fiscalité d'un investissement en résidence étudiante avec l'apport-cession ?",[],{},{"nodeType":198,"data":11331,"content":11332},{},[11333,11337,11345],{"nodeType":184,"value":11334,"marks":11335,"data":11336},"Pour un dirigeant d'entreprise disposant d'un produit de cession important, la résidence étudiante peut s'inscrire dans une stratégie d'optimisation fiscale avancée. ",[],{},{"nodeType":193,"data":11338,"content":11340},{"uri":11339},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fapport-cession-immobilier",[11341],{"nodeType":184,"value":11342,"marks":11343,"data":11344},"Le mécanisme de l'article 150-0 B ter du CGI (apport-cession)",[],{},{"nodeType":184,"value":11346,"marks":11347,"data":11348}," permet de reporter l'imposition sur la plus-value de cession de titres à condition de réinvestir au moins 60 % du produit dans une activité économique dans un délai de deux ans.",[],{},{"nodeType":198,"data":11350,"content":11351},{},[11352],{"nodeType":184,"value":11353,"marks":11354,"data":11355},"L'investissement en résidence étudiante via un opérateur avec bail commercial et activité économique réelle peut répondre à cette condition de réinvestissement. Cette structuration nécessite un accompagnement juridique et fiscal spécifique. Un article dédié détaillera prochainement les conditions et limites de l'apport-cession appliqué au réinvestissement immobilier.",[],{},{"nodeType":198,"data":11357,"content":11358},{},[11359,11363,11371],{"nodeType":184,"value":11360,"marks":11361,"data":11362},"La résidence étudiante gérée constitue un placement immobilier au profil défensif. La demande est portée par une population étudiante qui dépasse les 3 millions d'inscrits et devrait se maintenir à ce niveau au moins jusqu'en 2030. L'exemption de réintégration des amortissements à la revente renforce l'attractivité fiscale du LMNP sur cette classe d'actifs. Mais la qualité de l'opérateur et la localisation restent les deux variables qui feront la différence entre un investissement sécurisé et un piège patrimonial. Avant de vous engager, analysez le bail commercial avec autant de rigueur que vous analyseriez les ",[],{},{"nodeType":193,"data":11364,"content":11366},{"uri":11365},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-bien-loue-rentabilite",[11367],{"nodeType":184,"value":11368,"marks":11369,"data":11370},"performances financières d'un bien déjà loué",[],{},{"nodeType":184,"value":11372,"marks":11373,"data":11374}," sur Trackstone.",[],{},{"sys":11376},{"type":11,"linkType":15,"id":11377},"nQQwfw7DbZjccnxS0Kw1S",[11379],{"nodeType":184,"value":11380,"marks":11381,"data":11382},"résidences étudiantes",[],{},{"nodeType":184,"value":11384,"marks":11385,"data":11386},", seniors, affaires, EHPAD) ne sont pas impactées, leur fiscalité demeurant strictement identique à 2025.",[],{},{"nodeType":198,"data":11388,"content":11389},{},[11390,11394,11398],{"nodeType":184,"value":11391,"marks":11392,"data":11393},"Le classement en meublé de tourisme représente l'unique parade fiscale à la réforme 2026 pour les loueurs saisonniers. Cette démarche administrative permet de conserver le régime avantageux : plafond de ",[],{},{"nodeType":184,"value":10353,"marks":11395,"data":11397},[11396],{"type":234},{},{"nodeType":184,"value":11399,"marks":11400,"data":11401}," et abattement de 50% au lieu des nouveaux 15 000 € et 30%.",[],{},{"nodeType":198,"data":11403,"content":11404},{},[11405],{"nodeType":184,"value":11406,"marks":11407,"data":11408},"Les critères d'obtention portent sur la superficie minimale, les équipements de confort (literie, cuisine, sanitaires) et l'état général du logement.",[],{},{"nodeType":3030,"data":11410,"content":11411},{},[11412],{"nodeType":198,"data":11413,"content":11414},{},[11415,11420,11424,11429,11433,11438,11442,11447,11451,11456,11460,11465],{"nodeType":184,"value":11416,"marks":11417,"data":11419},"Enregistrement obligatoire des meublés de tourisme (mai 2026)",[11418],{"type":234},{},{"nodeType":184,"value":11421,"marks":11422,"data":11423}," : La loi Le Meur rend obligatoire l'enregistrement de ",[],{},{"nodeType":184,"value":11425,"marks":11426,"data":11428},"tous les meublés de tourisme",[11427],{"type":234},{},{"nodeType":184,"value":11430,"marks":11431,"data":11432}," sur l'ensemble du territoire. Le portail national ",[],{},{"nodeType":184,"value":11434,"marks":11435,"data":11437},"Declaloc",[11436],{"type":234},{},{"nodeType":184,"value":11439,"marks":11440,"data":11441}," sera opérationnel au plus tard le ",[],{},{"nodeType":184,"value":11443,"marks":11444,"data":11446},"20 mai 2026",[11445],{"type":234},{},{"nodeType":184,"value":11448,"marks":11449,"data":11450},". À partir de cette date, aucune annonce ne pourra être publiée sans numéro d'enregistrement valide. Sanctions : ",[],{},{"nodeType":184,"value":11452,"marks":11453,"data":11455},"10 000 € maximum",[11454],{"type":234},{},{"nodeType":184,"value":11457,"marks":11458,"data":11459}," en cas de défaut d'enregistrement, ",[],{},{"nodeType":184,"value":11461,"marks":11462,"data":11464},"20 000 € maximum",[11463],{"type":234},{},{"nodeType":184,"value":11466,"marks":11467,"data":11468}," en cas de fausse déclaration",[],{},{"nodeType":1870,"data":11470,"content":11471},{},[11472],{"nodeType":184,"value":11473,"marks":11474,"data":11475},"L'amortissement LMNP reste inchangé en 2026",[],{},{"nodeType":198,"data":11477,"content":11478},{},[11479,11482,11491,11495,11500],{"nodeType":184,"value":9294,"marks":11480,"data":11481},[],{},{"nodeType":193,"data":11483,"content":11485},{"uri":11484},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F3969",[11486],{"nodeType":184,"value":11487,"marks":11488,"data":11490},"sous-amendement n°I-3969",[11489],{"type":234},{},{"nodeType":184,"value":11492,"marks":11493,"data":11494}," déposé par Iñaki Echaniz (Socialistes) le 14 novembre 2025, qui proposait de plafonner l'amortissement LMNP à 2%, ",[],{},{"nodeType":184,"value":11496,"marks":11497,"data":11499},"n'a pas été retenu",[11498],{"type":234},{},{"nodeType":184,"value":11501,"marks":11502,"data":11503}," dans le texte final sur lequel le gouvernement a engagé sa responsabilité.",[],{},{"nodeType":198,"data":11505,"content":11506},{},[11507],{"nodeType":184,"value":11508,"marks":11509,"data":11511},"Les investisseurs LMNP au régime réel conservent :",[11510],{"type":234},{},{"nodeType":504,"data":11513,"content":11514},{},[11515,11525,11544],{"nodeType":508,"data":11516,"content":11517},{},[11518],{"nodeType":198,"data":11519,"content":11520},{},[11521],{"nodeType":184,"value":11522,"marks":11523,"data":11524},"L'amortissement par composants (bâti sur 25-30 ans, mobilier sur 5-7 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locatif",{"nodeType":199,"data":11614,"content":11615},{},[11616,11624,11712,11715,11768,11775,11781,11788,11795,11802,11809,11857,11864,11880,11887,11894,11901,11908,11915,11938,11945,11952,12090,12097,12104,12120,12248,12255,12262,12269,12317,12324,12364,12371,12378,12394,12402,12409,12416,12424,12440,12456,12468,12475,12482,12494,12506,12518,12525,12546,12728,12740,12747,12754,12781,12788,12795,12820,12838,12845,12861,12868,12901,12908,12920,12925,12942,12949,12956,12963,13026,13033,13040,13130,13133,13140,13147,13154,13161,13168,13175,13191,13198,13205,13212,13228,13235,13242,13249,14041],{"nodeType":198,"data":11617,"content":11618},{},[11619],{"nodeType":184,"value":11620,"marks":11621,"data":11623},"À retenir sur le dispositif Jeanbrun",[11622],{"type":234},{},{"nodeType":504,"data":11625,"content":11626},{},[11627,11646,11674,11693],{"nodeType":508,"data":11628,"content":11629},{},[11630],{"nodeType":198,"data":11631,"content":11632},{},[11633,11637,11642],{"nodeType":184,"value":11634,"marks":11635,"data":11636},"Entré en vigueur le 21 février 2026, le dispositif permet d'",[],{},{"nodeType":184,"value":11638,"marks":11639,"data":11641},"amortir de 3 à 5,5 % par an",[11640],{"type":234},{},{"nodeType":184,"value":11643,"marks":11644,"data":11645}," la valeur d'un logement collectif loué nu, avec imputation possible sur le revenu global.",[],{},{"nodeType":508,"data":11647,"content":11648},{},[11649],{"nodeType":198,"data":11650,"content":11651},{},[11652,11656,11661,11665,11670],{"nodeType":184,"value":11653,"marks":11654,"data":11655},"Éligible dans le ",[],{},{"nodeType":184,"value":11657,"marks":11658,"data":11660},"neuf (RE2020, DPE A, B ou C)",[11659],{"type":234},{},{"nodeType":184,"value":11662,"marks":11663,"data":11664}," et dans ",[],{},{"nodeType":184,"value":11666,"marks":11667,"data":11669},"l'ancien avec travaux lourds",[11668],{"type":234},{},{"nodeType":184,"value":11671,"marks":11672,"data":11673}," représentant au moins 30 % du prix d'achat pour atteindre la classe A, B ou C.",[],{},{"nodeType":508,"data":11675,"content":11676},{},[11677],{"nodeType":198,"data":11678,"content":11679},{},[11680,11684,11689],{"nodeType":184,"value":11681,"marks":11682,"data":11683},"L'engagement de location est de ",[],{},{"nodeType":184,"value":11685,"marks":11686,"data":11688},"9 ans minimum",[11687],{"type":234},{},{"nodeType":184,"value":11690,"marks":11691,"data":11692},", avec des loyers plafonnés (intermédiaire, social ou très social) et interdiction de louer à un proche.",[],{},{"nodeType":508,"data":11694,"content":11695},{},[11696],{"nodeType":198,"data":11697,"content":11698},{},[11699,11703,11708],{"nodeType":184,"value":11700,"marks":11701,"data":11702},"Les amortissements déduits seront ",[],{},{"nodeType":184,"value":11704,"marks":11705,"data":11707},"réintégrés à la plus-value imposable",[11706],{"type":234},{},{"nodeType":184,"value":11709,"marks":11710,"data":11711}," lors de la revente, comme pour le LMNP depuis 2025.",[],{},{"nodeType":2748,"data":11713,"content":11714},{},[],{"nodeType":198,"data":11716,"content":11717},{},[11718,11723,11727,11737,11741,11746,11750,11755,11759,11764],{"nodeType":184,"value":11719,"marks":11720,"data":11722},"Le dispositif Jeanbrun",[11721],{"type":234},{},{"nodeType":184,"value":11724,"marks":11725,"data":11726}," est entré en vigueur le 21 février 2026. Successeur du Pinel, ce nouveau ",[],{},{"nodeType":237,"data":11728,"content":11732},{"target":11729},{"sys":11730},{"id":11731,"type":11,"linkType":15},"31wHrCpGSSLdHSyZOPd13K",[11733],{"nodeType":184,"value":11734,"marks":11735,"data":11736},"cadre fiscal",[],{},{"nodeType":184,"value":11738,"marks":11739,"data":11740}," porté par le plan « Relance logement » repose sur l'",[],{},{"nodeType":184,"value":11742,"marks":11743,"data":11745},"amortissement du bien immobilier",[11744],{"type":234},{},{"nodeType":184,"value":11747,"marks":11748,"data":11749}," (de 3 à 5,5 % par an) en échange d'un engagement de location nue sur ",[],{},{"nodeType":184,"value":11751,"marks":11752,"data":11754},"9 ans",[11753],{"type":234},{},{"nodeType":184,"value":11756,"marks":11757,"data":11758}," avec des loyers plafonnés. L'objectif affiché : remettre ",[],{},{"nodeType":184,"value":11760,"marks":11761,"data":11763},"50 000 logements locatifs privés",[11762],{"type":234},{},{"nodeType":184,"value":11765,"marks":11766,"data":11767}," sur le marché dès 2026, dans un contexte où l'offre locative a chuté de 15 % en cinq ans.",[],{},{"nodeType":198,"data":11769,"content":11770},{},[11771],{"nodeType":184,"value":11772,"marks":11773,"data":11774},"Mais entre conditions d'éligibilité strictes, exclusion des maisons individuelles et obligation de travaux lourds dans l'ancien, le dispositif tient-il vraiment ses promesses pour les investisseurs ?",[],{},{"nodeType":389,"data":11776,"content":11780},{"target":11777},{"sys":11778},{"id":11779,"type":11,"linkType":15},"1eGwHlD2ZOiOzZvViIHDXC",[],{"nodeType":396,"data":11782,"content":11783},{},[11784],{"nodeType":184,"value":11785,"marks":11786,"data":11787},"Qu'est-ce que le dispositif Jeanbrun (ou statut du bailleur privé), inscrit dans le plan « Relance logement »  ?",[],{},{"nodeType":1870,"data":11789,"content":11790},{},[11791],{"nodeType":184,"value":11792,"marks":11793,"data":11794},"Une refonte complète du statut du bailleur privé",[],{},{"nodeType":198,"data":11796,"content":11797},{},[11798],{"nodeType":184,"value":11799,"marks":11800,"data":11801},"Le dispositif Jeanbrun constitue la version finale et renforcée du statut du bailleur privé, présentée par Vincent Jeanbrun, ministre de la Ville et du Logement, le 20 janvier 2026 lors des vœux d'Action Logement. Cette nouvelle mouture, validée par Matignon, se veut nettement plus incitative que la version sénatoriale de décembre 2025 qui avait déçu les professionnels de l'immobilier.",[],{},{"nodeType":198,"data":11803,"content":11804},{},[11805],{"nodeType":184,"value":11806,"marks":11807,"data":11808},"Le gouvernement poursuit trois objectifs principaux avec ce dispositif fiscal :",[],{},{"nodeType":1900,"data":11810,"content":11811},{},[11812,11827,11842],{"nodeType":508,"data":11813,"content":11814},{},[11815],{"nodeType":198,"data":11816,"content":11817},{},[11818,11823],{"nodeType":184,"value":11819,"marks":11820,"data":11822},"Relancer la construction neuve",[11821],{"type":234},{},{"nodeType":184,"value":11824,"marks":11825,"data":11826}," : avec moins de 300 000 logements construits en 2024 contre 435 000 en 2017, le secteur traverse une crise historique. Le dispositif vise la création de 50 000 logements locatifs supplémentaires par an dès 2026.",[],{},{"nodeType":508,"data":11828,"content":11829},{},[11830],{"nodeType":198,"data":11831,"content":11832},{},[11833,11838],{"nodeType":184,"value":11834,"marks":11835,"data":11837},"Accélérer la rénovation énergétique",[11836],{"type":234},{},{"nodeType":184,"value":11839,"marks":11840,"data":11841}," : en conditionnant l'accès au dispositif dans l'ancien à la réalisation de travaux lourds représentant 30% du prix d'acquisition, le gouvernement cible les passoires thermiques devant atteindre les classes A, B ou C après travaux.",[],{},{"nodeType":508,"data":11843,"content":11844},{},[11845],{"nodeType":198,"data":11846,"content":11847},{},[11848,11853],{"nodeType":184,"value":11849,"marks":11850,"data":11852},"Développer le logement intermédiaire",[11851],{"type":234},{},{"nodeType":184,"value":11854,"marks":11855,"data":11856}," : contrairement au parc social HLM, le dispositif Jeanbrun vise les classes moyennes exclues du logement social mais pénalisées par les loyers de marché dans les zones tendues.",[],{},{"nodeType":1870,"data":11858,"content":11859},{},[11860],{"nodeType":184,"value":11861,"marks":11862,"data":11863},"Ce qui différencie le dispositif Jeanbrun du Pinel",[],{},{"nodeType":198,"data":11865,"content":11866},{},[11867,11871,11876],{"nodeType":184,"value":11868,"marks":11869,"data":11870},"Le dispositif Jeanbrun ne reproduit pas la mécanique du Pinel disparu fin 2024. La différence fondamentale réside dans la nature de l'avantage fiscal : Là où le Pinel offrait une ",[],{},{"nodeType":184,"value":11872,"marks":11873,"data":11875},"réduction d'impôt directe",[11874],{"type":234},{},{"nodeType":184,"value":11877,"marks":11878,"data":11879}," (jusqu'à 21 % du prix d'acquisition sur 12 ans dans sa version initiale, ramené à 14 % en 2024 pour sa dernière année), le dispositif Jeanbrun repose sur un système d'amortissement des revenus fonciers. ",[],{},{"nodeType":198,"data":11881,"content":11882},{},[11883],{"nodeType":184,"value":11884,"marks":11885,"data":11886},"L'innovation majeure du dispositif Jeanbrun réside dans l'imputation de l'amortissement sur le revenu global, une première pour un dispositif d'investissement locatif français. Cette caractéristique change fondamentalement l'efficacité fiscale pour les foyers fortement imposés, car l'avantage ne se limite plus à la seule sphère des revenus fonciers.",[],{},{"nodeType":396,"data":11888,"content":11889},{},[11890],{"nodeType":184,"value":11891,"marks":11892,"data":11893},"Amortissement fiscal : le cœur du nouveau statut",[],{},{"nodeType":1870,"data":11895,"content":11896},{},[11897],{"nodeType":184,"value":11898,"marks":11899,"data":11900},"Principe et taux d'amortissement par type de logement",[],{},{"nodeType":198,"data":11902,"content":11903},{},[11904],{"nodeType":184,"value":11905,"marks":11906,"data":11907},"L'amortissement fiscal permet de déduire chaque année une fraction de la valeur du bien immobilier de vos revenus fonciers imposables. Concrètement, si vous achetez un appartement neuf à 200 000 €, le dispositif Jeanbrun vous autorise à soustraire annuellement entre 3,5% et 5,5% de cette somme de vos loyers avant calcul de l'impôt.",[],{},{"nodeType":198,"data":11909,"content":11910},{},[11911],{"nodeType":184,"value":11912,"marks":11913,"data":11914},"La nouveauté majeure du dispositif Jeanbrun est double :",[],{},{"nodeType":504,"data":11916,"content":11917},{},[11918,11928],{"nodeType":508,"data":11919,"content":11920},{},[11921],{"nodeType":198,"data":11922,"content":11923},{},[11924],{"nodeType":184,"value":11925,"marks":11926,"data":11927},"L'amortissement est déductible des revenus fonciers",[],{},{"nodeType":508,"data":11929,"content":11930},{},[11931],{"nodeType":198,"data":11932,"content":11933},{},[11934],{"nodeType":184,"value":11935,"marks":11936,"data":11937},"Le déficit ainsi créé peut être imputé sur le revenu global (jusqu'à 10 700 € par an, ou 21 400 € dans le cadre de travaux de rénovation énergétique)",[],{},{"nodeType":1870,"data":11939,"content":11940},{},[11941],{"nodeType":184,"value":11942,"marks":11943,"data":11944},"Quels sont les taux d'amortissement dans le neuf ?",[],{},{"nodeType":198,"data":11946,"content":11947},{},[11948],{"nodeType":184,"value":11949,"marks":11950,"data":11951},"Dans l'immobilier neuf, les taux d'amortissement varient selon le niveau de loyer pratiqué. Plus le loyer est modéré, plus l'avantage fiscal est élevé :",[],{},{"nodeType":555,"data":11953,"content":11954},{},[11955,11988,12022,12056],{"nodeType":559,"data":11956,"content":11957},{},[11958,11968,11978],{"nodeType":563,"data":11959,"content":11960},{},[11961],{"nodeType":198,"data":11962,"content":11963},{},[11964],{"nodeType":184,"value":11965,"marks":11966,"data":11967},"Catégorie de loyer",[],{},{"nodeType":563,"data":11969,"content":11970},{},[11971],{"nodeType":198,"data":11972,"content":11973},{},[11974],{"nodeType":184,"value":11975,"marks":11976,"data":11977},"Taux annuel",[],{},{"nodeType":563,"data":11979,"content":11980},{},[11981],{"nodeType":198,"data":11982,"content":11983},{},[11984],{"nodeType":184,"value":11985,"marks":11986,"data":11987},"Plafond amortissement",[],{},{"nodeType":559,"data":11989,"content":11990},{},[11991,12002,12012],{"nodeType":563,"data":11992,"content":11993},{},[11994],{"nodeType":198,"data":11995,"content":11996},{},[11997],{"nodeType":184,"value":11998,"marks":11999,"data":12001},"Loyer intermédiaire",[12000],{"type":234},{},{"nodeType":563,"data":12003,"content":12004},{},[12005],{"nodeType":198,"data":12006,"content":12007},{},[12008],{"nodeType":184,"value":12009,"marks":12010,"data":12011},"3,5%",[],{},{"nodeType":563,"data":12013,"content":12014},{},[12015],{"nodeType":198,"data":12016,"content":12017},{},[12018],{"nodeType":184,"value":12019,"marks":12020,"data":12021},"8 000 €\u002Fan",[],{},{"nodeType":559,"data":12023,"content":12024},{},[12025,12036,12046],{"nodeType":563,"data":12026,"content":12027},{},[12028],{"nodeType":198,"data":12029,"content":12030},{},[12031],{"nodeType":184,"value":12032,"marks":12033,"data":12035},"Loyer social",[12034],{"type":234},{},{"nodeType":563,"data":12037,"content":12038},{},[12039],{"nodeType":198,"data":12040,"content":12041},{},[12042],{"nodeType":184,"value":12043,"marks":12044,"data":12045},"4,5%",[],{},{"nodeType":563,"data":12047,"content":12048},{},[12049],{"nodeType":198,"data":12050,"content":12051},{},[12052],{"nodeType":184,"value":12053,"marks":12054,"data":12055},"10 000 €\u002Fan",[],{},{"nodeType":559,"data":12057,"content":12058},{},[12059,12070,12080],{"nodeType":563,"data":12060,"content":12061},{},[12062],{"nodeType":198,"data":12063,"content":12064},{},[12065],{"nodeType":184,"value":12066,"marks":12067,"data":12069},"Loyer très social",[12068],{"type":234},{},{"nodeType":563,"data":12071,"content":12072},{},[12073],{"nodeType":198,"data":12074,"content":12075},{},[12076],{"nodeType":184,"value":12077,"marks":12078,"data":12079},"5,5%",[],{},{"nodeType":563,"data":12081,"content":12082},{},[12083],{"nodeType":198,"data":12084,"content":12085},{},[12086],{"nodeType":184,"value":12087,"marks":12088,"data":12089},"12 000 €\u002Fan",[],{},{"nodeType":198,"data":12091,"content":12092},{},[12093],{"nodeType":184,"value":12094,"marks":12095,"data":12096},"Le foncier (terrain) est exclu de l'amortissement et estimé forfaitairement à 20% de la valeur du bien. Seuls 80% du prix d'acquisition sont donc amortissables.",[],{},{"nodeType":1870,"data":12098,"content":12099},{},[12100],{"nodeType":184,"value":12101,"marks":12102,"data":12103},"Quels sont les taux d'amortissement dans l'ancien ?",[],{},{"nodeType":198,"data":12105,"content":12106},{},[12107,12111,12116],{"nodeType":184,"value":12108,"marks":12109,"data":12110},"L'accès au dispositif Jeanbrun dans l'ancien est conditionné à la réalisation de travaux lourds représentant ",[],{},{"nodeType":184,"value":12112,"marks":12113,"data":12115},"au minimum 30% du prix d'achat",[12114],{"type":234},{},{"nodeType":184,"value":12117,"marks":12118,"data":12119}," du logement. Ces travaux doivent permettre d'atteindre une classe énergétique A, B ou C au DPE après réalisation.",[],{},{"nodeType":555,"data":12121,"content":12122},{},[12123,12153,12185,12217],{"nodeType":559,"data":12124,"content":12125},{},[12126,12135,12144],{"nodeType":563,"data":12127,"content":12128},{},[12129],{"nodeType":198,"data":12130,"content":12131},{},[12132],{"nodeType":184,"value":11965,"marks":12133,"data":12134},[],{},{"nodeType":563,"data":12136,"content":12137},{},[12138],{"nodeType":198,"data":12139,"content":12140},{},[12141],{"nodeType":184,"value":11975,"marks":12142,"data":12143},[],{},{"nodeType":563,"data":12145,"content":12146},{},[12147],{"nodeType":198,"data":12148,"content":12149},{},[12150],{"nodeType":184,"value":11985,"marks":12151,"data":12152},[],{},{"nodeType":559,"data":12154,"content":12155},{},[12156,12166,12175],{"nodeType":563,"data":12157,"content":12158},{},[12159],{"nodeType":198,"data":12160,"content":12161},{},[12162],{"nodeType":184,"value":11998,"marks":12163,"data":12165},[12164],{"type":234},{},{"nodeType":563,"data":12167,"content":12168},{},[12169],{"nodeType":198,"data":12170,"content":12171},{},[12172],{"nodeType":184,"value":7969,"marks":12173,"data":12174},[],{},{"nodeType":563,"data":12176,"content":12177},{},[12178],{"nodeType":198,"data":12179,"content":12180},{},[12181],{"nodeType":184,"value":12182,"marks":12183,"data":12184},"10 700 €\u002Fan (plafond unique)",[],{},{"nodeType":559,"data":12186,"content":12187},{},[12188,12198,12207],{"nodeType":563,"data":12189,"content":12190},{},[12191],{"nodeType":198,"data":12192,"content":12193},{},[12194],{"nodeType":184,"value":12032,"marks":12195,"data":12197},[12196],{"type":234},{},{"nodeType":563,"data":12199,"content":12200},{},[12201],{"nodeType":198,"data":12202,"content":12203},{},[12204],{"nodeType":184,"value":12009,"marks":12205,"data":12206},[],{},{"nodeType":563,"data":12208,"content":12209},{},[12210],{"nodeType":198,"data":12211,"content":12212},{},[12213],{"nodeType":184,"value":12214,"marks":12215,"data":12216},"10 700 €\u002Fan",[],{},{"nodeType":559,"data":12218,"content":12219},{},[12220,12230,12239],{"nodeType":563,"data":12221,"content":12222},{},[12223],{"nodeType":198,"data":12224,"content":12225},{},[12226],{"nodeType":184,"value":12066,"marks":12227,"data":12229},[12228],{"type":234},{},{"nodeType":563,"data":12231,"content":12232},{},[12233],{"nodeType":198,"data":12234,"content":12235},{},[12236],{"nodeType":184,"value":5388,"marks":12237,"data":12238},[],{},{"nodeType":563,"data":12240,"content":12241},{},[12242],{"nodeType":198,"data":12243,"content":12244},{},[12245],{"nodeType":184,"value":12214,"marks":12246,"data":12247},[],{},{"nodeType":198,"data":12249,"content":12250},{},[12251],{"nodeType":184,"value":12252,"marks":12253,"data":12254},"Les taux dans l'ancien sont plus modérés que dans le neuf, mais le dispositif positionne clairement cette mesure comme un levier de sortie des passoires thermiques.",[],{},{"nodeType":1870,"data":12256,"content":12257},{},[12258],{"nodeType":184,"value":12259,"marks":12260,"data":12261},"Exemple de calcul dans le neuf",[],{},{"nodeType":198,"data":12263,"content":12264},{},[12265],{"nodeType":184,"value":12266,"marks":12267,"data":12268},"Prenons l'acquisition d'un appartement neuf à 200 000 € loué en catégorie intermédiaire (taux 3,5%) :",[],{},{"nodeType":504,"data":12270,"content":12271},{},[12272,12287,12302],{"nodeType":508,"data":12273,"content":12274},{},[12275],{"nodeType":198,"data":12276,"content":12277},{},[12278,12283],{"nodeType":184,"value":12279,"marks":12280,"data":12282},"Base amortissable",[12281],{"type":234},{},{"nodeType":184,"value":12284,"marks":12285,"data":12286}," : 160 000 € (80% de 200 000 €)",[],{},{"nodeType":508,"data":12288,"content":12289},{},[12290],{"nodeType":198,"data":12291,"content":12292},{},[12293,12298],{"nodeType":184,"value":12294,"marks":12295,"data":12297},"Amortissement annuel",[12296],{"type":234},{},{"nodeType":184,"value":12299,"marks":12300,"data":12301}," : 5 600 € (160 000 € × 3,5%)",[],{},{"nodeType":508,"data":12303,"content":12304},{},[12305],{"nodeType":198,"data":12306,"content":12307},{},[12308,12313],{"nodeType":184,"value":12309,"marks":12310,"data":12312},"Sur 9 ans d'engagement",[12311],{"type":234},{},{"nodeType":184,"value":12314,"marks":12315,"data":12316}," : 50 400 € de déduction totale",[],{},{"nodeType":198,"data":12318,"content":12319},{},[12320],{"nodeType":184,"value":12321,"marks":12322,"data":12323},"L'économie fiscale réelle dépend de votre tranche marginale d'imposition :",[],{},{"nodeType":504,"data":12325,"content":12326},{},[12327,12346],{"nodeType":508,"data":12328,"content":12329},{},[12330],{"nodeType":198,"data":12331,"content":12332},{},[12333,12337,12342],{"nodeType":184,"value":12334,"marks":12335,"data":12336},"À ",[],{},{"nodeType":184,"value":12338,"marks":12339,"data":12341},"TMI 30% + 17,2% PS",[12340],{"type":234},{},{"nodeType":184,"value":12343,"marks":12344,"data":12345}," : économie de 23 789 € sur 9 ans (soit 2 643 €\u002Fan)",[],{},{"nodeType":508,"data":12347,"content":12348},{},[12349],{"nodeType":198,"data":12350,"content":12351},{},[12352,12355,12360],{"nodeType":184,"value":12334,"marks":12353,"data":12354},[],{},{"nodeType":184,"value":12356,"marks":12357,"data":12359},"TMI 41% + 17,2% PS",[12358],{"type":234},{},{"nodeType":184,"value":12361,"marks":12362,"data":12363}," : économie de 29 353 € sur 9 ans (soit 3 261 €\u002Fan)",[],{},{"nodeType":198,"data":12365,"content":12366},{},[12367],{"nodeType":184,"value":12368,"marks":12369,"data":12370},"À noter : si l'amortissement dépasse vos revenus fonciers, le déficit créé peut s'imputer sur votre revenu global dans la limite de 10 700 €\u002Fan.",[],{},{"nodeType":396,"data":12372,"content":12373},{},[12374],{"nodeType":184,"value":12375,"marks":12376,"data":12377},"Quelles sont les conditions d'éligibilité au dispositif Jeanbrun (bailleur privé) ?",[],{},{"nodeType":198,"data":12379,"content":12380},{},[12381,12385,12390],{"nodeType":184,"value":12382,"marks":12383,"data":12384},"Le dispositif Jeanbrun s'applique exclusivement aux ",[],{},{"nodeType":184,"value":12386,"marks":12387,"data":12389},"logements situés dans des immeubles collectifs",[12388],{"type":234},{},{"nodeType":184,"value":12391,"marks":12392,"data":12393},", qu'ils soient neufs ou anciens. Les maisons individuelles sont donc exclues.",[],{},{"nodeType":198,"data":12395,"content":12396},{},[12397],{"nodeType":184,"value":12398,"marks":12399,"data":12401},"Premier cas éligible : le logement neuf",[12400],{"type":234},{},{"nodeType":198,"data":12403,"content":12404},{},[12405],{"nodeType":184,"value":12406,"marks":12407,"data":12408},"Un logement neuf est éligible s'il remplit trois conditions cumulatives. La construction doit être achevée après la date de publication de la loi de finances 2026. Le bien doit respecter la réglementation environnementale RE2020, devenue obligatoire pour les permis de construire déposés depuis janvier 2022. Enfin, le diagnostic de performance énergétique doit afficher une classe C minimum à la livraison.",[],{},{"nodeType":198,"data":12410,"content":12411},{},[12412],{"nodeType":184,"value":12413,"marks":12414,"data":12415},"En pratique, tout programme neuf livré en 2026 ou après répond généralement à ces critères. L'investisseur n'a pas de démarche particulière à effectuer : le promoteur fournit les attestations RE2020 et le DPE à la remise des clés.",[],{},{"nodeType":198,"data":12417,"content":12418},{},[12419],{"nodeType":184,"value":12420,"marks":12421,"data":12423},"Deuxième cas éligible : l'ancien avec rénovation lourde",[12422],{"type":234},{},{"nodeType":198,"data":12425,"content":12426},{},[12427,12431,12436],{"nodeType":184,"value":12428,"marks":12429,"data":12430},"L'ancien devient éligible à condition d'engager des travaux représentant ",[],{},{"nodeType":184,"value":12432,"marks":12433,"data":12435},"au minimum 30% du prix d'acquisition",[12434],{"type":234},{},{"nodeType":184,"value":12437,"marks":12438,"data":12439}," du bien. Ce seuil, relevé par rapport aux 20% initialement envisagés, constitue une barrière d'entrée significative mais garantit une rénovation substantielle.",[],{},{"nodeType":198,"data":12441,"content":12442},{},[12443,12447,12452],{"nodeType":184,"value":12444,"marks":12445,"data":12446},"Les travaux doivent permettre d'atteindre ",[],{},{"nodeType":184,"value":12448,"marks":12449,"data":12451},"au moins la classe C au DPE",[12450],{"type":234},{},{"nodeType":184,"value":12453,"marks":12454,"data":12455}," après réalisation. Sont concernés les travaux de rénovation énergétique au sens large : isolation thermique des murs, planchers et toitures, remplacement du système de chauffage, installation d'une ventilation performante, changement des menuiseries extérieures.",[],{},{"nodeType":198,"data":12457,"content":12458},{},[12459,12464],{"nodeType":184,"value":12460,"marks":12461,"data":12463},"Exemple concret",[12462],{"type":234},{},{"nodeType":184,"value":12465,"marks":12466,"data":12467}," : pour un appartement acheté 200 000 €, le montant minimum de travaux s'élève à 60 000 €. Si le bien est classé F au DPE avant travaux, l'enveloppe doit être suffisante pour atteindre la classe B, ce qui correspond généralement à un gain de 4 classes énergétiques.",[],{},{"nodeType":1870,"data":12469,"content":12470},{},[12471],{"nodeType":184,"value":12472,"marks":12473,"data":12474},"Quels sont les biens exclus ?",[],{},{"nodeType":198,"data":12476,"content":12477},{},[12478],{"nodeType":184,"value":12479,"marks":12480,"data":12481},"Trois catégories de biens sont formellement exclues du dispositif, quelle que soit leur qualité intrinsèque.",[],{},{"nodeType":198,"data":12483,"content":12484},{},[12485,12490],{"nodeType":184,"value":12486,"marks":12487,"data":12489},"L'ancien sans travaux significatifs",[12488],{"type":234},{},{"nodeType":184,"value":12491,"marks":12492,"data":12493}," : un appartement déjà rénové récemment ou en bon état général ne peut pas bénéficier du dispositif si le nouveau propriétaire n'engage pas 30% de travaux supplémentaires. Un bien classé D au DPE, même performant, reste exclu faute d'atteindre le seuil C.",[],{},{"nodeType":198,"data":12495,"content":12496},{},[12497,12502],{"nodeType":184,"value":12498,"marks":12499,"data":12501},"La location meublée",[12500],{"type":234},{},{"nodeType":184,"value":12503,"marks":12504,"data":12505}," : le dispositif Jeanbrun est exclusivement réservé à la location nue. Un investisseur souhaitant meubler son bien devra opter pour le statut LMNP classique, avec ses propres règles fiscales. Les deux régimes sont incompatibles et le choix s'effectue dès la mise en location.",[],{},{"nodeType":198,"data":12507,"content":12508},{},[12509,12514],{"nodeType":184,"value":12510,"marks":12511,"data":12513},"Les maisons individuelles",[12512],{"type":234},{},{"nodeType":184,"value":12515,"marks":12516,"data":12517}," : cette exclusion s'explique par la volonté de concentrer l'effort sur l'habitat collectif urbain, où les besoins en logements locatifs sont les plus criants. Un investisseur détenant une maison peut toujours la louer nue au régime classique des revenus fonciers, mais sans bénéficier de l'amortissement.",[],{},{"nodeType":1870,"data":12519,"content":12520},{},[12521],{"nodeType":184,"value":12522,"marks":12523,"data":12524},"Quelles contraintes pour le propriétaire bailleur ?",[],{},{"nodeType":198,"data":12526,"content":12527},{},[12528,12532,12542],{"nodeType":184,"value":12529,"marks":12530,"data":12531},"Pour bénéficier des avantages fiscaux du dispositif Jeanbrun, le bailleur doit respecter plusieurs obligations qui courent sur toute la durée de l'engagement. Ces contraintes reprennent largement celles de ",[],{},{"nodeType":237,"data":12533,"content":12537},{"target":12534},{"sys":12535},{"id":12536,"type":11,"linkType":15},"GsGolFgjiWrHOf1yMRECr",[12538],{"nodeType":184,"value":12539,"marks":12540,"data":12541},"Loc'Avantages",[],{},{"nodeType":184,"value":12543,"marks":12544,"data":12545},", avec une durée d'engagement réduite (9 ans contre 6 ans renouvelables pour Loc'Avantages).",[],{},{"nodeType":555,"data":12547,"content":12548},{},[12549,12572,12599,12622,12645,12668,12696],{"nodeType":559,"data":12550,"content":12551},{},[12552,12562],{"nodeType":563,"data":12553,"content":12554},{},[12555],{"nodeType":198,"data":12556,"content":12557},{},[12558],{"nodeType":184,"value":12559,"marks":12560,"data":12561},"Condition",[],{},{"nodeType":563,"data":12563,"content":12564},{},[12565],{"nodeType":198,"data":12566,"content":12567},{},[12568],{"nodeType":184,"value":12569,"marks":12570,"data":12571},"Détail",[],{},{"nodeType":559,"data":12573,"content":12574},{},[12575,12585],{"nodeType":563,"data":12576,"content":12577},{},[12578],{"nodeType":198,"data":12579,"content":12580},{},[12581],{"nodeType":184,"value":12582,"marks":12583,"data":12584},"Durée de 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locataire",[],{},{"nodeType":559,"data":12669,"content":12670},{},[12671,12681],{"nodeType":563,"data":12672,"content":12673},{},[12674],{"nodeType":198,"data":12675,"content":12676},{},[12677],{"nodeType":184,"value":12678,"marks":12679,"data":12680},"Location à un proche",[],{},{"nodeType":563,"data":12682,"content":12683},{},[12684],{"nodeType":198,"data":12685,"content":12686},{},[12687,12692],{"nodeType":184,"value":12688,"marks":12689,"data":12691},"Interdite",[12690],{"type":234},{},{"nodeType":184,"value":12693,"marks":12694,"data":12695}," (ascendants, descendants, membres du foyer fiscal)",[],{},{"nodeType":559,"data":12697,"content":12698},{},[12699,12709],{"nodeType":563,"data":12700,"content":12701},{},[12702],{"nodeType":198,"data":12703,"content":12704},{},[12705],{"nodeType":184,"value":12706,"marks":12707,"data":12708},"Régime fiscal",[],{},{"nodeType":563,"data":12710,"content":12711},{},[12712],{"nodeType":198,"data":12713,"content":12714},{},[12715,12719,12724],{"nodeType":184,"value":12716,"marks":12717,"data":12718},"Basculement automatique au ",[],{},{"nodeType":184,"value":12720,"marks":12721,"data":12723},"régime réel",[12722],{"type":234},{},{"nodeType":184,"value":12725,"marks":12726,"data":12727}," des revenus fonciers",[],{},{"nodeType":198,"data":12729,"content":12730},{},[12731,12736],{"nodeType":184,"value":12732,"marks":12733,"data":12735},"En cas de non-respect",[12734],{"type":234},{},{"nodeType":184,"value":12737,"marks":12738,"data":12739}," de l'engagement (vente anticipée, changement de locataire non conforme, passage en meublé), les amortissements déduits sont réintégrés au revenu foncier de l'année de rupture selon un mécanisme de quotient.",[],{},{"nodeType":396,"data":12741,"content":12742},{},[12743],{"nodeType":184,"value":12744,"marks":12745,"data":12746},"Quel impact pour le LMNP ?",[],{},{"nodeType":1870,"data":12748,"content":12749},{},[12750],{"nodeType":184,"value":12751,"marks":12752,"data":12753},"L'amortissement LMNP est maintenu",[],{},{"nodeType":198,"data":12755,"content":12756},{},[12757,12760,12769,12772,12777],{"nodeType":184,"value":164,"marks":12758,"data":12759},[],{},{"nodeType":237,"data":12761,"content":12764},{"target":12762},{"sys":12763},{"type":11,"linkType":15,"id":246},[12765],{"nodeType":184,"value":12766,"marks":12767,"data":12768},"Contrairement aux premières versions du PLF 2026 qui prévoyaient une réduction de l'amortissement LMNP à 2%",[],{},{"nodeType":184,"value":11098,"marks":12770,"data":12771},[],{},{"nodeType":184,"value":12773,"marks":12774,"data":12776},"le budget final maintient l'amortissement en location meublée",[12775],{"type":234},{},{"nodeType":184,"value":12778,"marks":12779,"data":12780}," à son niveau actuel. Cette décision représente un soulagement majeur pour les propriétaires en LMNP qui craignaient une refonte fiscale défavorable.",[],{},{"nodeType":198,"data":12782,"content":12783},{},[12784],{"nodeType":184,"value":12785,"marks":12786,"data":12787},"Le gouvernement a fait le choix de créer un nouveau dispositif attractif pour la location nue (Jeanbrun) plutôt que de dégrader le régime de la location meublée. Les deux modes de location conservent donc leurs spécificités fiscales respectives.",[],{},{"nodeType":1870,"data":12789,"content":12790},{},[12791],{"nodeType":184,"value":12792,"marks":12793,"data":12794},"Location vide vs meublée en 2026 : quel arbitrage ?",[],{},{"nodeType":198,"data":12796,"content":12797},{},[12798,12802,12807,12811,12816],{"nodeType":184,"value":12799,"marks":12800,"data":12801},"La réforme redessine l'équilibre fiscal entre les deux modes de location. ",[],{},{"nodeType":184,"value":12803,"marks":12804,"data":12806},"La location vide couplée au dispositif Jeanbrun devient compétitive",[12805],{"type":234},{},{"nodeType":184,"value":12808,"marks":12809,"data":12810}," pour les investisseurs fortement imposés grâce à l'imputation sur le revenu global. En revanche, ",[],{},{"nodeType":184,"value":12812,"marks":12813,"data":12815},"la location meublée conserve un avantage structurel",[12814],{"type":234},{},{"nodeType":184,"value":12817,"marks":12818,"data":12819}," pour les patrimoines générant plus de 15 000 € de loyers annuels grâce au plafond micro-BIC cinq fois supérieur.",[],{},{"nodeType":198,"data":12821,"content":12822},{},[12823,12827,12835],{"nodeType":184,"value":12824,"marks":12825,"data":12826},"Lisez notre article complet sur le sujet : ",[],{},{"nodeType":193,"data":12828,"content":12830},{"uri":12829},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fstatut-de-bailleur-prive-vs-lmnp",[12831],{"nodeType":184,"value":12832,"marks":12833,"data":12834},"Statut de bailleur privé vs LMNP",[],{},{"nodeType":184,"value":2100,"marks":12836,"data":12837},[],{},{"nodeType":396,"data":12839,"content":12840},{},[12841],{"nodeType":184,"value":12842,"marks":12843,"data":12844},"Déficit foncier : prolongation du superdéficit jusqu'en 2027",[],{},{"nodeType":198,"data":12846,"content":12847},{},[12848,12852,12857],{"nodeType":184,"value":12849,"marks":12850,"data":12851},"Le dispositif de déficit foncier majoré, permettant de déduire jusqu'à ",[],{},{"nodeType":184,"value":12853,"marks":12854,"data":12856},"21 400 € de travaux par an",[12855],{"type":234},{},{"nodeType":184,"value":12858,"marks":12859,"data":12860}," de votre revenu global (contre 10 700 € en régime de droit commun), est prolongé jusqu'au 31 décembre 2027.",[],{},{"nodeType":198,"data":12862,"content":12863},{},[12864],{"nodeType":184,"value":12865,"marks":12866,"data":12867},"Ce mécanisme fiscal cible exclusivement les travaux de rénovation énergétique :",[],{},{"nodeType":504,"data":12869,"content":12870},{},[12871,12881,12891],{"nodeType":508,"data":12872,"content":12873},{},[12874],{"nodeType":198,"data":12875,"content":12876},{},[12877],{"nodeType":184,"value":12878,"marks":12879,"data":12880},"Isolation thermique des murs, toitures et planchers",[],{},{"nodeType":508,"data":12882,"content":12883},{},[12884],{"nodeType":198,"data":12885,"content":12886},{},[12887],{"nodeType":184,"value":12888,"marks":12889,"data":12890},"Remplacement de systèmes de chauffage vétustes",[],{},{"nodeType":508,"data":12892,"content":12893},{},[12894],{"nodeType":198,"data":12895,"content":12896},{},[12897],{"nodeType":184,"value":12898,"marks":12899,"data":12900},"Changement des menuiseries pour du double ou triple vitrage",[],{},{"nodeType":198,"data":12902,"content":12903},{},[12904],{"nodeType":184,"value":12905,"marks":12906,"data":12907},"La prolongation jusqu'en 2027 s'articule avec l'échéance d'interdiction de location des passoires thermiques classées F au 1er janvier 2028. Les propriétaires de ces logements disposent donc d'une fenêtre de 2 ans pour engager et déduire fiscalement les travaux nécessaires.",[],{},{"nodeType":198,"data":12909,"content":12910},{},[12911,12916],{"nodeType":184,"value":12912,"marks":12913,"data":12915},"Stratégie possible",[12914],{"type":234},{},{"nodeType":184,"value":12917,"marks":12918,"data":12919}," : utiliser le superdéficit pour financer les travaux de rénovation, puis basculer vers le dispositif Jeanbrun une fois le bien rénové et loué sous plafonds.",[],{},{"nodeType":389,"data":12921,"content":12924},{"target":12922},{"sys":12923},{"id":2942,"type":11,"linkType":15},[],{"nodeType":198,"data":12926,"content":12927},{},[12928,12931,12939],{"nodeType":184,"value":9604,"marks":12929,"data":12930},[],{},{"nodeType":193,"data":12932,"content":12934},{"uri":12933},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fmicro-foncier-2026-abattement-de-50-ou-30",[12935],{"nodeType":184,"value":12936,"marks":12937,"data":12938},"Tout savoir sur le micro foncier en 2026",[],{},{"nodeType":184,"value":164,"marks":12940,"data":12941},[],{},{"nodeType":396,"data":12943,"content":12944},{},[12945],{"nodeType":184,"value":12946,"marks":12947,"data":12948},"Faut-il investir avec le dispositif Jeanbrun ?",[],{},{"nodeType":1870,"data":12950,"content":12951},{},[12952],{"nodeType":184,"value":12953,"marks":12954,"data":12955},"Les avantages du dispositif",[],{},{"nodeType":198,"data":12957,"content":12958},{},[12959],{"nodeType":184,"value":12960,"marks":12961,"data":12962},"Le dispositif Jeanbrun présente plusieurs atouts significatifs :",[],{},{"nodeType":504,"data":12964,"content":12965},{},[12966,12981,12996,13011],{"nodeType":508,"data":12967,"content":12968},{},[12969],{"nodeType":198,"data":12970,"content":12971},{},[12972,12977],{"nodeType":184,"value":12973,"marks":12974,"data":12976},"Innovation fiscale majeure",[12975],{"type":234},{},{"nodeType":184,"value":12978,"marks":12979,"data":12980}," : l'imputation sur le revenu global représente une première pour un dispositif d'investissement locatif. Les contribuables fortement imposés peuvent désormais réduire leur impôt sur le revenu (et non plus seulement leurs revenus fonciers).",[],{},{"nodeType":508,"data":12982,"content":12983},{},[12984],{"nodeType":198,"data":12985,"content":12986},{},[12987,12992],{"nodeType":184,"value":12988,"marks":12989,"data":12991},"Absence de zonage",[12990],{"type":234},{},{"nodeType":184,"value":12993,"marks":12994,"data":12995}," : contrairement au Pinel qui excluait de nombreux territoires, le dispositif Jeanbrun s'applique partout en France, y compris dans les villes moyennes où la tension locative s'étend désormais.",[],{},{"nodeType":508,"data":12997,"content":12998},{},[12999],{"nodeType":198,"data":13000,"content":13001},{},[13002,13007],{"nodeType":184,"value":13003,"marks":13004,"data":13006},"Ouverture à l'ancien",[13005],{"type":234},{},{"nodeType":184,"value":13008,"marks":13009,"data":13010}," : la possibilité d'investir dans l'ancien rénové (avec 30% de travaux) offre des opportunités absentes du Pinel, notamment sur des biens à fort potentiel de valorisation.",[],{},{"nodeType":508,"data":13012,"content":13013},{},[13014],{"nodeType":198,"data":13015,"content":13016},{},[13017,13022],{"nodeType":184,"value":13018,"marks":13019,"data":13021},"Durée réduite",[13020],{"type":234},{},{"nodeType":184,"value":13023,"marks":13024,"data":13025}," : l'engagement de 9 ans (contre 12 ans initialement prévus) offre plus de flexibilité patrimoniale.",[],{},{"nodeType":1870,"data":13027,"content":13028},{},[13029],{"nodeType":184,"value":13030,"marks":13031,"data":13032},"Les limites à considérer",[],{},{"nodeType":198,"data":13034,"content":13035},{},[13036],{"nodeType":184,"value":13037,"marks":13038,"data":13039},"Le dispositif comporte toutefois des contraintes significatives :",[],{},{"nodeType":504,"data":13041,"content":13042},{},[13043,13076,13091,13106],{"nodeType":508,"data":13044,"content":13045},{},[13046,13058],{"nodeType":198,"data":13047,"content":13048},{},[13049,13054],{"nodeType":184,"value":13050,"marks":13051,"data":13053},"Seuil de travaux élevé",[13052],{"type":234},{},{"nodeType":184,"value":13055,"marks":13056,"data":13057}," : le minimum de 30% du prix d'achat en travaux pour l'ancien représente une barrière financière importante. Sur un bien à 200 000 €, il faut investir 60 000 € minimum en rénovation.",[],{},{"nodeType":504,"data":13059,"content":13060},{},[13061],{"nodeType":508,"data":13062,"content":13063},{},[13064],{"nodeType":198,"data":13065,"content":13066},{},[13067,13072],{"nodeType":184,"value":13068,"marks":13069,"data":13071},"Plafonds de loyers contraignants",[13070],{"type":234},{},{"nodeType":184,"value":13073,"marks":13074,"data":13075}," : les loyers sont plafonnés selon la catégorie choisie (intermédiaire, social ou très social). En zone tendue, l'écart entre le plafond intermédiaire et le loyer de marché peut représenter une décote significative sur la rentabilité brute. L'équation financière doit être calculée avec précision en comparant le loyer plafonné applicable à votre zone avec les loyers réellement pratiqués sur le marché local. ",[],{},{"nodeType":508,"data":13077,"content":13078},{},[13079],{"nodeType":198,"data":13080,"content":13081},{},[13082,13087],{"nodeType":184,"value":13083,"marks":13084,"data":13086},"Immeubles collectifs uniquement",[13085],{"type":234},{},{"nodeType":184,"value":13088,"marks":13089,"data":13090}," : l'exclusion des maisons individuelles limite les opportunités dans certains marchés locaux.",[],{},{"nodeType":508,"data":13092,"content":13093},{},[13094],{"nodeType":198,"data":13095,"content":13096},{},[13097,13102],{"nodeType":184,"value":13098,"marks":13099,"data":13101},"Complexité déclarative",[13100],{"type":234},{},{"nodeType":184,"value":13103,"marks":13104,"data":13105}," : le basculement obligatoire au régime réel impose une gestion comptable plus lourde qu'en micro-foncier.",[],{},{"nodeType":508,"data":13107,"content":13108},{},[13109],{"nodeType":198,"data":13110,"content":13111},{},[13112,13117,13121,13126],{"nodeType":184,"value":13113,"marks":13114,"data":13116},"Réintégration des amortissements à la revente",[13115],{"type":234},{},{"nodeType":184,"value":13118,"marks":13119,"data":13120}," : comme pour le LMNP depuis 2025, les amortissements déduits seront ajoutés à la plus-value imposable lors de la cession du bien. Sur 50 400 € amortis en 9 ans, le surcoût fiscal peut atteindre ",[],{},{"nodeType":184,"value":13122,"marks":13123,"data":13125},"18 245 €",[13124],{"type":234},{},{"nodeType":184,"value":13127,"marks":13128,"data":13129}," (taux forfaitaire de 36,2 %). Un paramètre à intégrer dès l'étude de rentabilité. ",[],{},{"nodeType":2748,"data":13131,"content":13132},{},[],{"nodeType":396,"data":13134,"content":13135},{},[13136],{"nodeType":184,"value":13137,"marks":13138,"data":13139},"FAQ",[],{},{"nodeType":1870,"data":13141,"content":13142},{},[13143],{"nodeType":184,"value":13144,"marks":13145,"data":13146},"Le dispositif Jeanbrun remplace-t-il le LMNP ?",[],{},{"nodeType":198,"data":13148,"content":13149},{},[13150],{"nodeType":184,"value":13151,"marks":13152,"data":13153},"Non, ce sont deux dispositifs distincts et incompatibles. Le dispositif Jeanbrun concerne exclusivement la location nue (vide), tandis que le LMNP s'applique à la location meublée. L'amortissement LMNP est maintenu dans le budget 2026, contrairement aux craintes initiales de réduction à 2%.",[],{},{"nodeType":1870,"data":13155,"content":13156},{},[13157],{"nodeType":184,"value":13158,"marks":13159,"data":13160},"Peut-on cumuler le dispositif Jeanbrun avec une SCI ?",[],{},{"nodeType":198,"data":13162,"content":13163},{},[13164],{"nodeType":184,"value":13165,"marks":13166,"data":13167},"Oui, sous conditions. La SCI doit être soumise à l'impôt sur le revenu (IR) et non à l'impôt sur les sociétés (IS). Chaque associé déclare sa quote-part des revenus fonciers et l'amortissement s'applique au niveau de la société, réparti entre associés selon leurs parts sociales.",[],{},{"nodeType":1870,"data":13169,"content":13170},{},[13171],{"nodeType":184,"value":13172,"marks":13173,"data":13174},"Quand le dispositif entre-t-il exactement en vigueur ?",[],{},{"nodeType":198,"data":13176,"content":13177},{},[13178,13182,13187],{"nodeType":184,"value":13179,"marks":13180,"data":13181},"Le dispositif Jeanbrun est entré en vigueur le 21 février 2026, au lendemain de la publication de la loi de finances. Il s'applique aux acquisitions réalisées entre cette date et le ",[],{},{"nodeType":184,"value":13183,"marks":13184,"data":13186},"31 décembre 2028",[13185],{"type":234},{},{"nodeType":184,"value":13188,"marks":13189,"data":13190},". Pour les logements neufs, sont éligibles les biens en état futur d'achèvement ou dont le permis de construire a été déposé à partir du 1er janvier 2026. .",[],{},{"nodeType":1870,"data":13192,"content":13193},{},[13194],{"nodeType":184,"value":13195,"marks":13196,"data":13197},"Faut-il obligatoirement passer par une agence de gestion locative ?",[],{},{"nodeType":198,"data":13199,"content":13200},{},[13201],{"nodeType":184,"value":13202,"marks":13203,"data":13204},"Non, la gestion en direct est autorisée. Cependant, le respect des plafonds de loyers et la vérification des ressources locataires demandent une rigueur administrative que la délégation à un professionnel peut faciliter.",[],{},{"nodeType":1870,"data":13206,"content":13207},{},[13208],{"nodeType":184,"value":13209,"marks":13210,"data":13211},"Les propriétaires déjà bailleurs peuvent-ils bénéficier du dispositif ?",[],{},{"nodeType":198,"data":13213,"content":13214},{},[13215,13219,13224],{"nodeType":184,"value":13216,"marks":13217,"data":13218},"Le dispositif Jeanbrun cible les ",[],{},{"nodeType":184,"value":13220,"marks":13221,"data":13223},"nouvelles acquisitions",[13222],{"type":234},{},{"nodeType":184,"value":13225,"marks":13226,"data":13227}," réalisées entre le 21 février 2026 et le 31 décembre 2028. Un propriétaire déjà bailleur ne peut pas appliquer l'amortissement Jeanbrun sur un bien qu'il détient déjà. En revanche, s'il acquiert un nouveau logement éligible pendant cette période, il peut en bénéficier sur ce bien. Pour les propriétaires de passoires thermiques, une stratégie alternative existe : réaliser les travaux de rénovation lourde (30 % minimum du prix d'acquisition) puis basculer le bien rénové dans le dispositif, sous réserve que l'ensemble des conditions soient remplies. ",[],{},{"nodeType":1870,"data":13229,"content":13230},{},[13231],{"nodeType":184,"value":13232,"marks":13233,"data":13234},"Quelle différence avec le logement social traditionnel ?",[],{},{"nodeType":198,"data":13236,"content":13237},{},[13238],{"nodeType":184,"value":13239,"marks":13240,"data":13241},"Le dispositif Jeanbrun relève du secteur privé avec des plafonds de loyers environ 15% sous le marché. Le logement social HLM propose des loyers 30 à 50% sous le marché pour un public très modeste. Les deux offres sont complémentaires et répondent à des segments de demande différents.",[],{},{"nodeType":198,"data":13243,"content":13244},{},[13245],{"nodeType":184,"value":13246,"marks":13247,"data":13248},"Lire également : ",[],{},{"nodeType":504,"data":13250,"content":13251},{},[13252],{"nodeType":508,"data":13253,"content":13254},{},[13255],{"nodeType":198,"data":13256,"content":13257},{},[13258,13261,14037],{"nodeType":184,"value":164,"marks":13259,"data":13260},[],{},{"nodeType":237,"data":13262,"content":14032},{"target":13263},{"metadata":13264,"sys":13267,"fields":13278},{"tags":13265,"concepts":13266},[],[],{"space":13268,"id":13270,"type":15,"createdAt":13271,"updatedAt":13272,"environment":13273,"publishedVersion":13275,"revision":69,"contentType":13276,"locale":28},{"sys":13269},{"type":11,"linkType":12,"id":13},"4iye6RX2zQKBTZiILbuYST","2026-03-26T13:46:55.151Z","2026-03-26T15:36:07.959Z",{"sys":13274},{"id":20,"type":11,"linkType":21},28,{"sys":13277},{"type":11,"linkType":26,"id":117},{"mainConversionBanner":13279,"title":13281,"slug":13282,"category":258,"author":134,"featureImage":13283,"excerpt":13304,"content":13305,"seoComponent":14029},{"sys":13280},{"type":11,"linkType":15,"id":10394},"Apport-cession 2026 : comment continuer à investir dans l'immobilier ?","apport-cession-immobilier",{"metadata":13284,"sys":13287,"fields":13294},{"tags":13285,"concepts":13286},[],[],{"space":13288,"id":13290,"type":158,"createdAt":13291,"updatedAt":13291,"environment":13292,"publishedVersion":69,"revision":34,"locale":28},{"sys":13289},{"type":11,"linkType":12,"id":13},"27dVNK2o479Tcg7QLdMl3b","2025-05-15T01:56:52.878Z",{"sys":13293},{"id":20,"type":11,"linkType":21},{"title":13295,"description":164,"file":13296},"calcul fiscalité",{"url":13297,"details":13298,"fileName":13303,"contentType":172},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F27dVNK2o479Tcg7QLdMl3b\u002F9590c033fbfc3a1bbd2e951dee21d5f8\u002F20001.jpg",{"size":13299,"image":13300},450964,{"width":13301,"height":13302},1000,667,"20001.jpg","Certaines activités immobilières sortent du périmètre éligible, les seuils se durcissent, les délais s'allongent.",{"nodeType":199,"data":13306,"content":13307},{},[13308,13315,13322,13329,13348,13355,13374,13381,13388,13395,13414,13421,13428,13435,13442,13495,13514,13521,13528,13535,13542,13549,13575,13582,13589,13596,13615,13622,13629,13636,13673,13691,13697,13704,13711,13718,13736,13743,13771,13788,13795,13802,13821,13828,13835,13854,13861,13868,13875,13894,13901,13908,13915,13939,13973,13985,13992,13999,14006,14023],{"nodeType":198,"data":13309,"content":13310},{},[13311],{"nodeType":184,"value":13312,"marks":13313,"data":13314},"Des milliers de dirigeants utilisent chaque année le dispositif d'apport-cession pour céder leur entreprise tout en différant l'imposition de leur plus-value. Pendant longtemps, l'immobilier constituait l'une des destinations privilégiées pour réemployer ce produit de cession. La loi de finances pour 2026 vient de redistribuer les cartes de façon discrète mais conséquente. Certaines activités immobilières sortent du périmètre éligible, les seuils se durcissent, les délais s'allongent.",[],{},{"nodeType":198,"data":13316,"content":13317},{},[13318],{"nodeType":184,"value":13319,"marks":13320,"data":13321},"Bonne nouvelle : l'immobilier n'est pas totalement exclu. Il faut simplement savoir où regarder.",[],{},{"nodeType":396,"data":13323,"content":13324},{},[13325],{"nodeType":184,"value":13326,"marks":13327,"data":13328},"Qu'est-ce que l'apport-cession et comment fonctionne le report d'imposition ?",[],{},{"nodeType":198,"data":13330,"content":13331},{},[13332,13336,13344],{"nodeType":184,"value":13333,"marks":13334,"data":13335},"L'apport-cession est un mécanisme fiscal prévu à l'article 150-0 B ter du Code général des impôts. Il permet à un entrepreneur ou un investisseur d'apporter les titres de sa société à une holding qu'il contrôle, puis de laisser cette holding procéder à la cession. La ",[],{},{"nodeType":193,"data":13337,"content":13339},{"uri":13338},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fplus-value-immobiliere",[13340],{"nodeType":184,"value":13341,"marks":13342,"data":13343},"plus-value immobilière",[],{},{"nodeType":184,"value":13345,"marks":13346,"data":13347}," générée n'est pas immédiatement imposée : elle est mise en report d'imposition.",[],{},{"nodeType":198,"data":13349,"content":13350},{},[13351],{"nodeType":184,"value":13352,"marks":13353,"data":13354},"Concrètement, cela signifie que le dirigeant peut réinvestir 100 % du produit de cession, là où une cession classique lui laisserait environ 70 % une fois l'impôt payé. L'effet de levier est considérable sur le long terme.",[],{},{"nodeType":198,"data":13356,"content":13357},{},[13358,13362,13370],{"nodeType":184,"value":13359,"marks":13360,"data":13361},"Le report d'imposition ne signifie pas exonération. L'impôt reste dû et devient exigible si certaines conditions ne sont pas respectées : cession des titres de la holding, non-respect de l'obligation de réinvestissement, ou donation dans certains cas. Pour bénéficier pleinement du dispositif, la holding doit être soumise à l'impôt sur les sociétés et contrôlée par l'apporteur. La maîtrise de la ",[],{},{"nodeType":193,"data":13363,"content":13365},{"uri":13364},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Ffiscalite-investissement-locatif",[13366],{"nodeType":184,"value":13367,"marks":13368,"data":13369},"fiscalité de l'investissement locatif",[],{},{"nodeType":184,"value":13371,"marks":13372,"data":13373}," est ici un prérequis pour tout dirigeant envisageant un remploi immobilier.",[],{},{"nodeType":396,"data":13375,"content":13376},{},[13377],{"nodeType":184,"value":13378,"marks":13379,"data":13380},"Ce que change la loi de finances 2026 pour l'investissement immobilier",[],{},{"nodeType":198,"data":13382,"content":13383},{},[13384],{"nodeType":184,"value":13385,"marks":13386,"data":13387},"C'est le coeur du sujet, et l'information qui circule encore trop peu parmi les dirigeants et leurs conseils. La réforme 2026 touche quatre points précis.",[],{},{"nodeType":1870,"data":13389,"content":13390},{},[13391],{"nodeType":184,"value":13392,"marks":13393,"data":13394},"Le seuil de réinvestissement passe de 60 % à 70 %",[],{},{"nodeType":198,"data":13396,"content":13397},{},[13398,13402,13410],{"nodeType":184,"value":13399,"marks":13400,"data":13401},"Avant la réforme, la holding devait réinvestir au minimum 60 % du produit de cession dans une activité économique éligible pour maintenir le report. Ce seuil monte à 70 %. Cela réduit mécaniquement la part disponible pour d'autres usages, et oblige à une planification plus rigoureuse du remploi. Les dirigeants doivent réévaluer leur stratégie à l'aune de cette nouvelle contrainte, en s'appuyant sur des ",[],{},{"nodeType":193,"data":13403,"content":13405},{"uri":13404},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fkpi-immobliers-investissement-locatif",[13406],{"nodeType":184,"value":13407,"marks":13408,"data":13409},"indicateurs clés de performance immobiliers",[],{},{"nodeType":184,"value":13411,"marks":13412,"data":13413}," fiables pour arbitrer leurs choix.",[],{},{"nodeType":1870,"data":13415,"content":13416},{},[13417],{"nodeType":184,"value":13418,"marks":13419,"data":13420},"Le délai de réinvestissement passe de 2 à 3 ans",[],{},{"nodeType":198,"data":13422,"content":13423},{},[13424],{"nodeType":184,"value":13425,"marks":13426,"data":13427},"La holding dispose désormais de 3 ans après la cession des titres pour effectuer ce réinvestissement, contre 2 ans auparavant. Ce délai plus long peut sembler favorable, mais il impose aussi de conserver les actifs réinvestis pendant 5 ans (contre 1 an avant la réforme). La durée de détention totale s'allonge donc significativement.",[],{},{"nodeType":1870,"data":13429,"content":13430},{},[13431],{"nodeType":184,"value":13432,"marks":13433,"data":13434},"Les activités immobilières sortent en grande partie du périmètre éligible",[],{},{"nodeType":198,"data":13436,"content":13437},{},[13438],{"nodeType":184,"value":13439,"marks":13440,"data":13441},"C'est le changement le plus impactant pour les investisseurs immobiliers. Sont désormais explicitement exclus du réinvestissement éligible :",[],{},{"nodeType":504,"data":13443,"content":13444},{},[13445,13455,13465,13475,13485],{"nodeType":508,"data":13446,"content":13447},{},[13448],{"nodeType":198,"data":13449,"content":13450},{},[13451],{"nodeType":184,"value":13452,"marks":13453,"data":13454},"la promotion immobilière",[],{},{"nodeType":508,"data":13456,"content":13457},{},[13458],{"nodeType":198,"data":13459,"content":13460},{},[13461],{"nodeType":184,"value":13462,"marks":13463,"data":13464},"l'activité de marchand de biens",[],{},{"nodeType":508,"data":13466,"content":13467},{},[13468],{"nodeType":198,"data":13469,"content":13470},{},[13471],{"nodeType":184,"value":13472,"marks":13473,"data":13474},"l'activité de lotisseur",[],{},{"nodeType":508,"data":13476,"content":13477},{},[13478],{"nodeType":198,"data":13479,"content":13480},{},[13481],{"nodeType":184,"value":13482,"marks":13483,"data":13484},"la gestion locative passive (immobilier locatif nu, SCI patrimoniale)",[],{},{"nodeType":508,"data":13486,"content":13487},{},[13488],{"nodeType":198,"data":13489,"content":13490},{},[13491],{"nodeType":184,"value":13492,"marks":13493,"data":13494},"potentiellement les agences immobilières, syndics et administrateurs de biens, selon le renvoi à la définition de la loi TEPA",[],{},{"nodeType":198,"data":13496,"content":13497},{},[13498,13502,13510],{"nodeType":184,"value":13499,"marks":13500,"data":13501},"Ces formes de remploi étaient pourtant très utilisées dans les schémas d'apport-cession, notamment via des club deals immobiliers ou des structures en SCI. Leur exclusion est une rupture nette avec la pratique antérieure. En parallèle, les ",[],{},{"nodeType":193,"data":13503,"content":13505},{"uri":13504},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fles-dispositifs-fiscaux-immobiliers-en-2025",[13506],{"nodeType":184,"value":13507,"marks":13508,"data":13509},"dispositifs fiscaux immobiliers en 2026",[],{},{"nodeType":184,"value":13511,"marks":13512,"data":13513}," ont eux aussi été profondément remaniés, ce qui oblige à repenser l'ensemble de la stratégie patrimoniale.",[],{},{"nodeType":1870,"data":13515,"content":13516},{},[13517],{"nodeType":184,"value":13518,"marks":13519,"data":13520},"La philosophie du dispositif évolue clairement",[],{},{"nodeType":198,"data":13522,"content":13523},{},[13524],{"nodeType":184,"value":13525,"marks":13526,"data":13527},"La logique du législateur est explicite : orienter l'épargne des plus-values vers l'économie productive et réelle, et non vers la constitution d'un patrimoine immobilier passif. L'immobilier de rendement classique n'entre plus dans ce cadre.",[],{},{"nodeType":396,"data":13529,"content":13530},{},[13531],{"nodeType":184,"value":13532,"marks":13533,"data":13534},"Ce qui reste possible en immobilier : trois leviers à connaître",[],{},{"nodeType":198,"data":13536,"content":13537},{},[13538],{"nodeType":184,"value":13539,"marks":13540,"data":13541},"Avant de conclure à une exclusion totale de l'immobilier, il faut connaître les nuances que la plupart des articles du marché ne traitent pas.",[],{},{"nodeType":1870,"data":13543,"content":13544},{},[13545],{"nodeType":184,"value":13546,"marks":13547,"data":13548},"La règle des 30 % libres",[],{},{"nodeType":198,"data":13550,"content":13551},{},[13552,13556,13562,13565,13571],{"nodeType":184,"value":13553,"marks":13554,"data":13555},"Seuls 70 % du produit de cession doivent obligatoirement être réinvestis dans des activités éligibles pour maintenir le report. Les 30 % restants sont libres d'allocation, y compris vers de l'immobilier exclu du dispositif. Pour un dirigeant ayant cédé son entreprise 3 millions d'euros, cela représente 900 000 euros mobilisables en immobilier patrimonial classique sans remettre en cause le report sur la totalité de la plus-value. C'est une option concrète à ne pas négliger. Ces 30 % peuvent par exemple servir à acquérir un bien déjà loué dans une ville à forte tension locative comme ",[],{},{"nodeType":193,"data":13557,"content":13558},{"uri":10920},[13559],{"nodeType":184,"value":10923,"marks":13560,"data":13561},[],{},{"nodeType":184,"value":7435,"marks":13563,"data":13564},[],{},{"nodeType":193,"data":13566,"content":13567},{"uri":10963},[13568],{"nodeType":184,"value":10966,"marks":13569,"data":13570},[],{},{"nodeType":184,"value":13572,"marks":13573,"data":13574},", où le marché reste porteur pour les investisseurs.",[],{},{"nodeType":1870,"data":13576,"content":13577},{},[13578],{"nodeType":184,"value":13579,"marks":13580,"data":13581},"La stratégie des 3 ans : l'anticipation comme outil fiscal",[],{},{"nodeType":198,"data":13583,"content":13584},{},[13585],{"nodeType":184,"value":13586,"marks":13587,"data":13588},"Si les titres de la société sont apportés à la holding plus de 3 ans avant leur cession, l'obligation de réinvestissement disparaît totalement. Le report d'imposition est maintenu sans contrainte de remploi. Cette stratégie de long terme redonne une liberté complète dans l'allocation des fonds, immobilier compris, à condition d'avoir planifié l'opération suffisamment tôt. Pour un dirigeant qui n'envisage pas de céder dans l'immédiat, c'est probablement la meilleure approche fiscale et patrimoniale disponible.",[],{},{"nodeType":1870,"data":13590,"content":13591},{},[13592],{"nodeType":184,"value":13593,"marks":13594,"data":13595},"L'immobilier productif reste éligible",[],{},{"nodeType":198,"data":13597,"content":13598},{},[13599,13603,13611],{"nodeType":184,"value":13600,"marks":13601,"data":13602},"Ce n'est pas l'immobilier en général qui est exclu. C'est l'immobilier passif. La construction durable, la réhabilitation de logements, le logement intermédiaire et les résidences gérées avec une activité économique réelle portée par un opérateur restent dans le périmètre. Le texte encourage même explicitement ce type d'investissement, jugé compatible avec la logique de financement de l'économie réelle. Le nouveau ",[],{},{"nodeType":193,"data":13604,"content":13606},{"uri":13605},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fstatut-du-bailleur-prive",[13607],{"nodeType":184,"value":13608,"marks":13609,"data":13610},"dispositif Jeanbrun",[],{},{"nodeType":184,"value":13612,"marks":13613,"data":13614},", qui cible précisément le logement intermédiaire et la rénovation, s'inscrit d'ailleurs dans cette même dynamique.",[],{},{"nodeType":396,"data":13616,"content":13617},{},[13618],{"nodeType":184,"value":13619,"marks":13620,"data":13621},"Les alternatives immobilières concrètes pour réinvestir en 2026",[],{},{"nodeType":198,"data":13623,"content":13624},{},[13625],{"nodeType":184,"value":13626,"marks":13627,"data":13628},"Voici les véhicules immobiliers qui restent cohérents avec le dispositif après la réforme, classés par potentiel pratique.",[],{},{"nodeType":1870,"data":13630,"content":13631},{},[13632],{"nodeType":184,"value":13633,"marks":13634,"data":13635},"Les résidences étudiantes gérées",[],{},{"nodeType":198,"data":13637,"content":13638},{},[13639,13642,13650,13654,13660,13663,13669],{"nodeType":184,"value":164,"marks":13640,"data":13641},[],{},{"nodeType":193,"data":13643,"content":13645},{"uri":13644},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-residence-etudiante",[13646],{"nodeType":184,"value":13647,"marks":13648,"data":13649},"Investir dans une résidence étudiante",[],{},{"nodeType":184,"value":13651,"marks":13652,"data":13653}," via un opérateur agréé (bail commercial avec un gestionnaire professionnel) peut conserver son éligibilité au réinvestissement en apport-cession. L'activité économique réelle est portée par l'opérateur, ce qui distingue ce véhicule de la simple location passive. C'est également l'un des types d'investissement immobilier les plus recherchés, ce qui témoigne d'un intérêt fort de la part des investisseurs. Les villes universitaires comme ",[],{},{"nodeType":193,"data":13655,"content":13656},{"uri":11005},[13657],{"nodeType":184,"value":11008,"marks":13658,"data":13659},[],{},{"nodeType":184,"value":7435,"marks":13661,"data":13662},[],{},{"nodeType":193,"data":13664,"content":13665},{"uri":11048},[13666],{"nodeType":184,"value":11051,"marks":13667,"data":13668},[],{},{"nodeType":184,"value":13670,"marks":13671,"data":13672}," concentrent une demande locative étudiante particulièrement soutenue.",[],{},{"nodeType":198,"data":13674,"content":13675},{},[13676,13680,13687],{"nodeType":184,"value":13677,"marks":13678,"data":13679},"L'attention est toutefois de mise : la structure juridique doit être examinée avec un fiscaliste, car tout investissement en résidence étudiante ne qualifie pas automatiquement. Le bail commercial et la réalité de l'activité de service sont déterminants. Pour les investisseurs qui souhaitent par ailleurs optimiser leur fiscalité locative sur ce type de biens, le ",[],{},{"nodeType":193,"data":13681,"content":13682},{"uri":371},[13683],{"nodeType":184,"value":13684,"marks":13685,"data":13686},"statut LMNP",[],{},{"nodeType":184,"value":13688,"marks":13689,"data":13690}," reste un cadre privilégié, d'autant que les résidences étudiantes font partie des catégories exemptées de la réintégration des amortissements à la revente.",[],{},{"nodeType":389,"data":13692,"content":13696},{"target":13693},{"sys":13694},{"id":13695,"type":11,"linkType":15},"3eMqECr2xlLbsFca9sWyRA",[],{"nodeType":1870,"data":13698,"content":13699},{},[13700],{"nodeType":184,"value":13701,"marks":13702,"data":13703},"Les résidences seniors et EHPAD",[],{},{"nodeType":198,"data":13705,"content":13706},{},[13707],{"nodeType":184,"value":13708,"marks":13709,"data":13710},"Même logique que les résidences étudiantes : l'opérateur porte une activité de service reconnue (hébergement, soin, accompagnement), et le bail commercial encadre la relation avec l'investisseur. Ces véhicules s'inscrivent dans la définition d'une activité économique réelle, et répondent à une demande structurellement croissante liée au vieillissement de la population.",[],{},{"nodeType":1870,"data":13712,"content":13713},{},[13714],{"nodeType":184,"value":13715,"marks":13716,"data":13717},"Les résidences de tourisme gérées",[],{},{"nodeType":198,"data":13719,"content":13720},{},[13721,13725,13732],{"nodeType":184,"value":13722,"marks":13723,"data":13724},"Via un opérateur tel que Pierre et Vacances ou une structure équivalente, avec bail commercial, ce type de résidence peut s'inscrire dans le périmètre de l'immobilier productif. La compétition éditoriale sur ce créneau est faible, alors que la demande des investisseurs est réelle. À vérifier au cas par cas selon la structure juridique retenue. Attention cependant à la ",[],{},{"nodeType":193,"data":13726,"content":13727},{"uri":10709},[13728],{"nodeType":184,"value":13729,"marks":13730,"data":13731},"réforme LMNP 2026",[],{},{"nodeType":184,"value":13733,"marks":13734,"data":13735}," qui a durci la fiscalité des meublés de tourisme non classés, un paramètre à intégrer dans votre montage.",[],{},{"nodeType":1870,"data":13737,"content":13738},{},[13739],{"nodeType":184,"value":13740,"marks":13741,"data":13742},"Les club deals immobiliers orientés construction ou réhabilitation",[],{},{"nodeType":198,"data":13744,"content":13745},{},[13746,13750,13756,13759,13767],{"nodeType":184,"value":13747,"marks":13748,"data":13749},"Les club deals sur de l'immobilier passif sont explicitement sortis du dispositif. En revanche, un club deal orienté construction neuve, réhabilitation d'actifs, ou logement intermédiaire peut conserver son éligibilité, sous réserve que la société cible exerce une activité économique opérationnelle. C'est un véhicule de plus en plus structuré par des CGP spécialisés, avec des tickets d'entrée élevés mais une vraie logique de réinvestissement productif. Les projets de réhabilitation dans des métropoles comme ",[],{},{"nodeType":193,"data":13751,"content":13752},{"uri":10876},[13753],{"nodeType":184,"value":10879,"marks":13754,"data":13755},[],{},{"nodeType":184,"value":7435,"marks":13757,"data":13758},[],{},{"nodeType":193,"data":13760,"content":13762},{"uri":13761},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fmarseille-13000",[13763],{"nodeType":184,"value":13764,"marks":13765,"data":13766},"Marseille",[],{},{"nodeType":184,"value":13768,"marks":13769,"data":13770}," offrent un terrain particulièrement propice à ce type de montage.",[],{},{"nodeType":198,"data":13772,"content":13773},{},[13774,13777,13785],{"nodeType":184,"value":164,"marks":13775,"data":13776},[],{},{"nodeType":193,"data":13778,"content":13780},{"uri":13779},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fclub-deal-immobilier",[13781],{"nodeType":184,"value":13782,"marks":13783,"data":13784},"Tout savoir sur les \"club deals immobiliers\"",[],{},{"nodeType":184,"value":197,"marks":13786,"data":13787},[],{},{"nodeType":1870,"data":13789,"content":13790},{},[13791],{"nodeType":184,"value":13792,"marks":13793,"data":13794},"Les fonds FCPR et FPCI à orientation immobilière productive",[],{},{"nodeType":198,"data":13796,"content":13797},{},[13798],{"nodeType":184,"value":13799,"marks":13800,"data":13801},"Les fonds de capital-investissement (FCPR, FPCI) restent éligibles au réinvestissement dans le cadre du 150-0 B ter, à condition qu'ils investissent dans des sociétés exerçant une activité opérationnelle. Certains fonds à impact orientés réhabilitation, construction durable ou logement intermédiaire entrent dans ce cadre. Ils offrent une solution de diversification encadrée, avec une gestion déléguée, mais nécessitent de vérifier la documentation du fonds avant tout engagement, plusieurs fonds ayant dû actualiser leur communication suite à la réforme.",[],{},{"nodeType":198,"data":13803,"content":13804},{},[13805,13809,13817],{"nodeType":184,"value":13806,"marks":13807,"data":13808},"→ Pour en savoir plus, consultez notre comparatif des ",[],{},{"nodeType":193,"data":13810,"content":13812},{"uri":13811},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fplateformes-investissement-locatif",[13813],{"nodeType":184,"value":13814,"marks":13815,"data":13816},"plateformes d'investissement locatif",[],{},{"nodeType":184,"value":13818,"marks":13819,"data":13820},", qui analyse les différents véhicules disponibles sur le marché en 2026.",[],{},{"nodeType":396,"data":13822,"content":13823},{},[13824],{"nodeType":184,"value":13825,"marks":13826,"data":13827},"Les risques et erreurs à éviter",[],{},{"nodeType":1870,"data":13829,"content":13830},{},[13831],{"nodeType":184,"value":13832,"marks":13833,"data":13834},"Croire que tout l'immobilier est exclu",[],{},{"nodeType":198,"data":13836,"content":13837},{},[13838,13842,13850],{"nodeType":184,"value":13839,"marks":13840,"data":13841},"C'est l'erreur de lecture la plus fréquente. La réforme cible l'immobilier passif et patrimonial, pas l'immobilier productif. Un dirigeant bien conseillé peut encore construire une stratégie immobilière cohérente avec le dispositif. Le marché de l'",[],{},{"nodeType":193,"data":13843,"content":13845},{"uri":13844},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flinvestissement-locatif-rentable-encore-possible",[13846],{"nodeType":184,"value":13847,"marks":13848,"data":13849},"investissement locatif en 2026",[],{},{"nodeType":184,"value":13851,"marks":13852,"data":13853}," reste porteur, à condition de bien calibrer son approche.",[],{},{"nodeType":1870,"data":13855,"content":13856},{},[13857],{"nodeType":184,"value":13858,"marks":13859,"data":13860},"Ne pas vérifier l'éligibilité d'un fonds avant d'investir",[],{},{"nodeType":198,"data":13862,"content":13863},{},[13864],{"nodeType":184,"value":13865,"marks":13866,"data":13867},"Plusieurs fonds et structures ont communiqué sur leur éligibilité au 150-0 B ter avant la réforme 2026. Cette documentation est désormais potentiellement obsolète. Avant tout engagement, il faut exiger une confirmation écrite et actualisée de l'éligibilité du véhicule au regard des nouvelles règles.",[],{},{"nodeType":1870,"data":13869,"content":13870},{},[13871],{"nodeType":184,"value":13872,"marks":13873,"data":13874},"Sous-estimer le risque de remise en cause du report",[],{},{"nodeType":198,"data":13876,"content":13877},{},[13878,13882,13890],{"nodeType":184,"value":13879,"marks":13880,"data":13881},"Si les conditions ne sont pas respectées (délai de réinvestissement dépassé, actifs cédés avant les 5 ans, activité non éligible), le report d'imposition tombe sur la totalité de la plus-value. L'impôt devient immédiatement exigible, avec les prélèvements sociaux associés. Le montage est puissant, mais les exigences de rigueur sont proportionnelles à l'avantage fiscal. Pour anticiper la charge fiscale potentielle en cas de sortie, il est utile de calculer précisément le ",[],{},{"nodeType":193,"data":13883,"content":13885},{"uri":13884},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-net-net",[13886],{"nodeType":184,"value":13887,"marks":13888,"data":13889},"rendement locatif net-net",[],{},{"nodeType":184,"value":13891,"marks":13892,"data":13893}," de chaque investissement, impôts et cotisations compris.",[],{},{"nodeType":1870,"data":13895,"content":13896},{},[13897],{"nodeType":184,"value":13898,"marks":13899,"data":13900},"Confondre réinvestissement et diversification patrimoniale",[],{},{"nodeType":198,"data":13902,"content":13903},{},[13904],{"nodeType":184,"value":13905,"marks":13906,"data":13907},"Le 150-0 B ter n'est plus un outil flexible de gestion patrimoniale. C'est un mécanisme d'investissement encadré, orienté vers l'économie productive. Les stratégies qui tentent de détourner cet objectif exposent au risque d'abus de droit.",[],{},{"nodeType":396,"data":13909,"content":13910},{},[13911],{"nodeType":184,"value":13912,"marks":13913,"data":13914},"Quelle stratégie adopter selon votre profil de dirigeant ?",[],{},{"nodeType":198,"data":13916,"content":13917},{},[13918,13923,13927,13935],{"nodeType":184,"value":13919,"marks":13920,"data":13922},"Vous cédez dans moins de 3 ans.",[13921],{"type":234},{},{"nodeType":184,"value":13924,"marks":13925,"data":13926}," Mobilisez les 30 % libres sur de l'immobilier classique. Réinvestissez les 70 % contraints dans des résidences gérées éligibles, des fonds FCPR à impact ou un club deal sur un projet productif. Faites valider chaque véhicule par un fiscaliste avant engagement. C'est aussi le moment de consulter les ",[],{},{"nodeType":193,"data":13928,"content":13930},{"uri":13929},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fprevision-taux-immobilier-2026",[13931],{"nodeType":184,"value":13932,"marks":13933,"data":13934},"prévisions de taux immobiliers en 2026",[],{},{"nodeType":184,"value":13936,"marks":13937,"data":13938}," pour optimiser le timing de vos acquisitions.",[],{},{"nodeType":198,"data":13940,"content":13941},{},[13942,13947,13950,13958,13962,13969],{"nodeType":184,"value":13943,"marks":13944,"data":13946},"Vous planifiez à plus de 3 ans.",[13945],{"type":234},{},{"nodeType":184,"value":2100,"marks":13948,"data":13949},[],{},{"nodeType":193,"data":13951,"content":13953},{"uri":13952},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fapport-de-titres-a-une-holding",[13954],{"nodeType":184,"value":13955,"marks":13956,"data":13957},"Apportez vos titres à la holding maintenant",[],{},{"nodeType":184,"value":13959,"marks":13960,"data":13961},", attendez les 3 ans, et vous retrouvez une liberté totale de réinvestissement, immobilier compris, sans contrainte de remploi. C'est la stratégie la plus souple sur le long terme. Vous pourrez alors viser un ",[],{},{"nodeType":193,"data":13963,"content":13964},{"uri":11152},[13965],{"nodeType":184,"value":13966,"marks":13967,"data":13968},"bon rendement locatif",[],{},{"nodeType":184,"value":13970,"marks":13971,"data":13972}," sans les contraintes du remploi obligatoire.",[],{},{"nodeType":198,"data":13974,"content":13975},{},[13976,13981],{"nodeType":184,"value":13977,"marks":13978,"data":13980},"Vous êtes déjà en report d'imposition.",[13979],{"type":234},{},{"nodeType":184,"value":13982,"marks":13983,"data":13984}," Les règles pré-2026 continuent de s'appliquer à votre situation. Les options immobilières que vous aviez avant la réforme restent ouvertes. Aucune rétroactivité n'a été introduite.",[],{},{"nodeType":396,"data":13986,"content":13987},{},[13988],{"nodeType":184,"value":13989,"marks":13990,"data":13991},"Pour résumer",[],{},{"nodeType":198,"data":13993,"content":13994},{},[13995],{"nodeType":184,"value":13996,"marks":13997,"data":13998},"La réforme 2026 du dispositif d'apport-cession est réelle et conséquente pour les investisseurs immobiliers. Elle ne ferme pas toutes les portes, mais elle oblige à passer d'une logique patrimoniale passive à une logique d'investissement productif. Les résidences gérées, les fonds à impact et les club deals orientés construction restent des options viables, à condition d'être correctement structurés et validés par un conseil spécialisé.",[],{},{"nodeType":198,"data":14000,"content":14001},{},[14002],{"nodeType":184,"value":14003,"marks":14004,"data":14005},"Le 150-0 B ter reste l'un des leviers fiscaux les plus puissants pour un dirigeant cédant son entreprise. Il demande simplement, en 2026, plus d'anticipation et plus de rigueur qu'avant.",[],{},{"nodeType":198,"data":14007,"content":14008},{},[14009,14013,14019],{"nodeType":184,"value":14010,"marks":14011,"data":14012},"Vous souhaitez évaluer votre situation au regard de ces nouvelles règles ? Un avocat fiscaliste ou un conseiller en gestion de patrimoine spécialisé peut vous aider à structurer votre projet de cession en tenant compte de l'ensemble de ces paramètres. Et pour la partie réinvestissement en immobilier locatif direct, Trackstone vous accompagne avec des biens déjà loués, analysés comme des produits financiers, et une ",[],{},{"nodeType":193,"data":14014,"content":14015},{"uri":11207},[14016],{"nodeType":184,"value":9114,"marks":14017,"data":14018},[],{},{"nodeType":184,"value":14020,"marks":14021,"data":14022}," calculée de manière transparente pour chaque opportunité.",[],{},{"nodeType":198,"data":14024,"content":14025},{},[14026],{"nodeType":184,"value":164,"marks":14027,"data":14028},[],{},{"sys":14030},{"type":11,"linkType":15,"id":14031},"3y1sl1tEoh7CmsAlBvXKlq",[14033],{"nodeType":184,"value":14034,"marks":14035,"data":14036},"Comprendre l'apport-cession dans l'immobilier ?",[],{},{"nodeType":184,"value":14038,"marks":14039,"data":14040},"\n",[],{},{"nodeType":198,"data":14042,"content":14043},{},[14044],{"nodeType":184,"value":164,"marks":14045,"data":14046},[],{},{"sys":14048},{"type":11,"linkType":15,"id":14049},"2IWk3cvF6rVSsaNqB31vS6",[14051],{"nodeType":184,"value":14052,"marks":14053,"data":14054},"statut de bailleur privé, parfois appelé \"dispositif Jeanbrun\"",[],{},{"nodeType":184,"value":14056,"marks":14057,"data":14058},". Ce mécanisme introduit l'amortissement fiscal en location vide, historiquement réservé à la location meublée.",[],{},{"nodeType":198,"data":14060,"content":14061},{},[14062],{"nodeType":184,"value":14063,"marks":14064,"data":14066},"Conditions d'éligibilité :",[14065],{"type":234},{},{"nodeType":504,"data":14068,"content":14069},{},[14070,14080,14094,14104],{"nodeType":508,"data":14071,"content":14072},{},[14073],{"nodeType":198,"data":14074,"content":14075},{},[14076],{"nodeType":184,"value":14077,"marks":14078,"data":14079},"Location nue à usage de résidence principale",[],{},{"nodeType":508,"data":14081,"content":14082},{},[14083],{"nodeType":198,"data":14084,"content":14085},{},[14086,14090],{"nodeType":184,"value":14087,"marks":14088,"data":14089},"Engagement de location de ",[],{},{"nodeType":184,"value":11685,"marks":14091,"data":14093},[14092],{"type":234},{},{"nodeType":508,"data":14095,"content":14096},{},[14097],{"nodeType":198,"data":14098,"content":14099},{},[14100],{"nodeType":184,"value":14101,"marks":14102,"data":14103},"Loyers plafonnés (intermédiaire, social ou très social)",[],{},{"nodeType":508,"data":14105,"content":14106},{},[14107],{"nodeType":198,"data":14108,"content":14109},{},[14110],{"nodeType":184,"value":14111,"marks":14112,"data":14113},"Locataires sous plafonds de ressources",[],{},{"nodeType":396,"data":14115,"content":14116},{},[14117],{"nodeType":184,"value":14118,"marks":14119,"data":14120},"Ce qui ne change pas sur le LMNP en 2026",[],{},{"nodeType":198,"data":14122,"content":14123},{},[14124],{"nodeType":184,"value":14125,"marks":14126,"data":14127},"Malgré les réformes en cours, le statut LMNP conserve des avantages fiscaux majeurs qui le maintiennent parmi les dispositifs d'optimisation les plus performants de l'investissement locatif. Les mécanismes fondamentaux restent opérationnels et préservent une rentabilité nette après impôt supérieure à la location nue.",[],{},{"nodeType":1870,"data":14129,"content":14130},{},[14131],{"nodeType":184,"value":14132,"marks":14133,"data":14135},"Déduction intégrale des charges et travaux au régime réel",[14134],{"type":234},{},{"nodeType":198,"data":14137,"content":14138},{},[14139,14143,14150],{"nodeType":184,"value":14140,"marks":14141,"data":14142},"Le régime réel simplifié permet de déduire l'ensemble des frais engagés pour l'exploitation du bien meublé, réduisant ainsi le revenu imposable. Cette déductibilité totale, inchangée en 2025 et 2026, couvre dix catégories principales de dépenses. ",[],{},{"nodeType":193,"data":14144,"content":14145},{"uri":456},[14146],{"nodeType":184,"value":14147,"marks":14148,"data":14149},"La liste complète des charges déductibles est sur notre article à ce sujet.",[],{},{"nodeType":184,"value":164,"marks":14151,"data":14152},[],{},{"nodeType":198,"data":14154,"content":14155},{},[14156],{"nodeType":184,"value":14157,"marks":14158,"data":14159},"Cette déductibilité exhaustive génère souvent un revenu imposable proche de zéro, voire un déficit reportable sur les revenus LMNP des années suivantes (dans la limite de 10 ans). L'économie fiscale annuelle dépasse fréquemment 30% à 45% des charges engagées selon la tranche marginale d'imposition.",[],{},{"nodeType":1870,"data":14161,"content":14162},{},[14163],{"nodeType":184,"value":14164,"marks":14165,"data":14167},"Amortissement actif pendant la détention (mécanisme maintenu en 2026)",[14166],{"type":234},{},{"nodeType":198,"data":14169,"content":14170},{},[14171],{"nodeType":184,"value":14172,"marks":14173,"data":14174},"Le mécanisme d'amortissement comptable reste pleinement opérationnel pour les loueurs au régime réel. L'amortissement permet de neutraliser fiscalement une grande partie des revenus locatifs : la dépréciation annuelle du bien vient en déduction du bénéfice imposable, réduisant ou annulant l'impôt dû sur les loyers perçus.",[],{},{"nodeType":198,"data":14176,"content":14177},{},[14178,14183,14187,14192],{"nodeType":184,"value":14179,"marks":14180,"data":14182},"Réforme 2025 :",[14181],{"type":234},{},{"nodeType":184,"value":14184,"marks":14185,"data":14186}," Les amortissements sont réintégrés dans la plus-value à la revente, ",[],{},{"nodeType":184,"value":14188,"marks":14189,"data":14191},"sauf pour les résidences étudiantes, seniors et EHPAD qui en sont totalement exonérées",[14190],{"type":234},{},{"nodeType":184,"value":197,"marks":14193,"data":14194},[],{},{"nodeType":198,"data":14196,"content":14197},{},[14198,14203],{"nodeType":184,"value":14199,"marks":14200,"data":14202},"Réforme 2026 :",[14201],{"type":234},{},{"nodeType":184,"value":14204,"marks":14205,"data":14206}," Le taux d'amortissement reste inchangé.",[],{},{"nodeType":1870,"data":14208,"content":14209},{},[14210],{"nodeType":184,"value":14211,"marks":14212,"data":14214},"Exonération totale de plus-value après 30 ans de détention",[14213],{"type":234},{},{"nodeType":198,"data":14216,"content":14217},{},[14218],{"nodeType":184,"value":14219,"marks":14220,"data":14221},"Le barème d'exonération progressive des plus-values immobilières, identique pour le LMNP et la location nue, demeure totalement inchangé par les réformes 2025-2026. Ce mécanisme favorise les stratégies patrimoniales de long terme.",[],{},{"nodeType":198,"data":14223,"content":14224},{},[14225],{"nodeType":184,"value":14226,"marks":14227,"data":14228},"Cette exonération complète après 30 ans compense largement la réintégration des amortissements instaurée en 2025. Un bien conservé trois décennies échappe totalement à la fiscalité de sortie, transformant le LMNP en véhicule patrimonial de transmission intergénérationnelle particulièrement efficace.",[],{},{"nodeType":198,"data":14230,"content":14231},{},[14232],{"nodeType":184,"value":14233,"marks":14234,"data":14236},"Optimiser la détention longue : acheter des biens LMNP déjà loués",[14235],{"type":234},{},{"nodeType":198,"data":14238,"content":14239},{},[14240,14244,15889],{"nodeType":184,"value":14241,"marks":14242,"data":14243},"Si vous planifiez une détention de 22 à 30 ans pour bénéficier de l'exonération totale, privilégiez ",[],{},{"nodeType":237,"data":14245,"content":15884},{"target":14246},{"metadata":14247,"sys":14250,"fields":14259},{"tags":14248,"concepts":14249},[],[],{"space":14251,"id":14253,"type":15,"createdAt":14254,"updatedAt":14254,"environment":14255,"publishedVersion":47,"revision":34,"contentType":14257,"locale":28},{"sys":14252},{"type":11,"linkType":12,"id":13},"5GYnX8yvDqSmGal2rhzsEV","2025-10-28T14:18:37.666Z",{"sys":14256},{"id":20,"type":11,"linkType":21},{"sys":14258},{"type":11,"linkType":26,"id":117},{"title":14260,"slug":14261,"category":122,"author":134,"featureImage":14262,"excerpt":14281,"content":14282,"seoComponent":15881},"Tous nos conseils pour investir dans un appartement loué","investir-appartement-loue",{"metadata":14263,"sys":14266,"fields":14273},{"tags":14264,"concepts":14265},[],[],{"space":14267,"id":14269,"type":158,"createdAt":14270,"updatedAt":14270,"environment":14271,"publishedVersion":3969,"revision":34,"locale":28},{"sys":14268},{"type":11,"linkType":12,"id":13},"QLaFmyYtTm51z3tijff9y","2025-10-28T14:18:33.028Z",{"sys":14272},{"id":20,"type":11,"linkType":21},{"title":14274,"description":164,"file":14275},"appartement meublé ",{"url":14276,"details":14277,"fileName":14280,"contentType":172},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002FQLaFmyYtTm51z3tijff9y\u002Fc2af0886aedb01e5bc8227cd468ef00e\u002F60384__1_.jpg",{"size":14278,"image":14279},73349,{"width":13301,"height":13302},"60384 (1).jpg","Ce guide complet s'adresse aux investisseurs souhaitant comprendre toutes les dimensions de l'achat d'un logement occupé",{"data":14283,"content":14284,"nodeType":199},{},[14285,14301,14308,14315,14322,14329,14345,14361,14377,14384,14411,14418,14425,14441,14448,14755,14762,14804,14811,14844,14860,14867,14891,14898,14905,14921,14946,14971,14978,15001,15008,15015,15022,15038,15054,15066,15078,15085,15092,15117,15124,15131,15138,15154,15170,15186,15211,15218,15234,15250,15275,15282,15289,15296,15312,15337,15344,15351,15376,15392,15417,15424,15431,15438,15463,15470,15486,15510,15517,15524,15540,15556,15581,15588,15595,15602,15618,15642,15648,15655,15662,15678,15694,15701,15717,15724,15731,15738,15762,15786,15800,15842,15849,15865],{"data":14286,"content":14287,"nodeType":198},{},[14288,14292,14297],{"data":14289,"marks":14290,"value":14291,"nodeType":184},{},[],"Le marché immobilier français connaît une transformation notable : de plus en plus d'investisseurs privilégient l'achat de logements déjà occupés plutôt que de biens vacants. Cette stratégie d'investissement locatif présente des atouts considérables, notamment ",{"data":14293,"marks":14294,"value":14296,"nodeType":184},{},[14295],{"type":234},"l'absence totale de vacance locative",{"data":14298,"marks":14299,"value":14300,"nodeType":184},{},[]," et la génération immédiate de revenus locatifs. Pour un propriétaire bailleur, acheter un appartement loué signifie acquérir non seulement un bien immobilier, mais aussi un contrat de location actif et un flux de trésorerie opérationnel dès le premier jour.",{"data":14302,"content":14303,"nodeType":198},{},[14304],{"data":14305,"marks":14306,"value":14307,"nodeType":184},{},[],"Ce guide complet s'adresse aux investisseurs souhaitant comprendre toutes les dimensions de l'achat d'un logement occupé : avantages fiscaux, risques de dégradations, décote sur le prix de vente, et opportunités sur le marché locatif actuel. Que votre projet soit de constituer un patrimoine ou d'optimiser votre rentabilité locative, ce type d'investissement immobilier locatif comporte des spécificités qu'il est essentiel de maîtriser.",{"data":14309,"content":14310,"nodeType":396},{},[14311],{"data":14312,"marks":14313,"value":14314,"nodeType":184},{},[],"Pourquoi investir dans un appartement déjà loué ?",{"data":14316,"content":14317,"nodeType":1870},{},[14318],{"data":14319,"marks":14320,"value":14321,"nodeType":184},{},[],"Les avantages d'acheter un bien occupé",{"data":14323,"content":14324,"nodeType":198},{},[14325],{"data":14326,"marks":14327,"value":14328,"nodeType":184},{},[],"L'investissement dans un logement loué présente quatre bénéfices majeurs qui transforment radicalement l'équation financière d'un projet immobilier locatif.",{"data":14330,"content":14331,"nodeType":198},{},[14332,14336,14341],{"data":14333,"marks":14334,"value":14335,"nodeType":184},{},[],"Contrairement à l'achat d'un bien vacant qui nécessite de trouver un locataire, ",{"data":14337,"marks":14338,"value":14340,"nodeType":184},{},[14339],{"type":234},"un appartement occupé génère des loyers dès la signature de l'acte authentique",{"data":14342,"marks":14343,"value":14344,"nodeType":184},{},[],". Le nouveau propriétaire bailleur commence immédiatement à percevoir le montant du loyer mensuel, ce qui améliore considérablement le rendement net de l'investissement. Cette continuité de revenus est particulièrement précieuse pour financer le crédit immobilier : les mensualités du prêt sont partiellement ou totalement couvertes dès le premier mois.",{"data":14346,"content":14347,"nodeType":198},{},[14348,14352,14357],{"data":14349,"marks":14350,"value":14351,"nodeType":184},{},[],"La vacance locative représente un coût important dans tout investissement immobilier : ",{"data":14353,"marks":14354,"value":14356,"nodeType":184},{},[14355],{"type":234},"elle peut réduire la rentabilité brute de 5 à 10%",{"data":14358,"marks":14359,"value":14360,"nodeType":184},{},[]," selon le type de location et le marché locatif local. En achetant un logement occupé, vous éliminez ce risque initial. Vous évitez également les frais de mise en location (honoraires d'agence immobilière, frais de diffusion d'annonces) qui peuvent atteindre un mois de loyer, ainsi que le coût des mois sans perception de revenus pendant la recherche du locataire.",{"data":14362,"content":14363,"nodeType":198},{},[14364,14368,14373],{"data":14365,"marks":14366,"value":14367,"nodeType":184},{},[],"Un bien déjà loué offre une preuve tangible de sa performance financière. ",{"data":14369,"marks":14370,"value":14372,"nodeType":184},{},[14371],{"type":234},"L'historique des paiements du loyer sur les 12 derniers mois",{"data":14374,"marks":14375,"value":14376,"nodeType":184},{},[]," permet de vérifier l'absence d'impayé et la régularité des revenus. Le montant actuel du loyer, comparé aux prix du marché locatif, indique si le bien est loué à sa juste valeur ou s'il existe une marge d'optimisation. Cette transparence facilite grandement le calcul de rentabilité et réduit l'incertitude inhérente à tout projet d'investissement locatif.",{"data":14378,"content":14379,"nodeType":198},{},[14380],{"data":14381,"marks":14382,"value":14383,"nodeType":184},{},[],"La présence d'un locataire en place confirme que le logement répond aux critères du marché : emplacement, type de bien, surface, équipements. Cette validation par le marché est particulièrement rassurante pour les investisseurs débutants qui souhaitent investir dans la pierre sans expertise approfondie du marché immobilier local. Si le bien se loue aujourd'hui, il continuera vraisemblablement à se louer demain, surtout dans les zones où existe une forte demande locative.",{"data":14385,"content":14386,"nodeType":198},{},[14387,14391,14396,14400,14408],{"data":14388,"marks":14389,"value":14390,"nodeType":184},{},[],"→ ",{"data":14392,"marks":14393,"value":14395,"nodeType":184},{},[14394],{"type":234},"Découvrez tous les bénéfices",{"data":14397,"marks":14398,"value":14399,"nodeType":184},{},[]," : ",{"data":14401,"content":14403,"nodeType":193},{"uri":14402},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fpourquoi-acheter-un-appartement-loue",[14404],{"data":14405,"marks":14406,"value":14407,"nodeType":184},{},[],"Tous les avantages d'acheter un bien immobilier déjà loué",{"data":14409,"marks":14410,"value":164,"nodeType":184},{},[],{"data":14412,"content":14413,"nodeType":1870},{},[14414],{"data":14415,"marks":14416,"value":14417,"nodeType":184},{},[],"Est-ce vraiment rentable ?",{"data":14419,"content":14420,"nodeType":198},{},[14421],{"data":14422,"marks":14423,"value":14424,"nodeType":184},{},[],"La rentabilité d'un appartement loué se calcule différemment d'un bien vacant. La décote sur le prix de vente compense-t-elle réellement les contraintes du bail en cours ? Voici une analyse comparative objective.",{"data":14426,"content":14427,"nodeType":198},{},[14428,14432,14437],{"data":14429,"marks":14430,"value":14431,"nodeType":184},{},[],"Les biens occupés se négocient généralement avec ",{"data":14433,"marks":14434,"value":14436,"nodeType":184},{},[14435],{"type":234},"une décote comprise entre 5% et 15%",{"data":14438,"marks":14439,"value":14440,"nodeType":184},{},[]," par rapport à un bien équivalent vendu libre. Cette réduction du prix d'achat s'explique par les contraintes imposées au nouveau propriétaire : impossibilité d'habiter immédiatement le logement, limitation des travaux de rénovation possibles, et encadrement strict des augmentations de loyer par la loi.",{"data":14442,"content":14443,"nodeType":198},{},[14444],{"data":14445,"marks":14446,"value":14447,"nodeType":184},{},[],"Pour un appartement valorisé 200 000€ libre, l'achat occupé à 180 000€ (décote de 10%) représente une économie de 20 000€. Sur un financement sur 20 ans à 3,5%, cette économie réduit les mensualités d'environ 120€, améliorant directement le rendement locatif de l'opération.",{"data":14449,"content":14450,"nodeType":555},{},[14451,14493,14537,14580,14624,14667,14711],{"data":14452,"content":14453,"nodeType":559},{},[14454,14463,14473,14483],{"data":14455,"content":14456,"nodeType":563},{},[14457],{"data":14458,"content":14459,"nodeType":198},{},[14460],{"data":14461,"marks":14462,"value":5247,"nodeType":184},{},[],{"data":14464,"content":14465,"nodeType":563},{},[14466],{"data":14467,"content":14468,"nodeType":198},{},[14469],{"data":14470,"marks":14471,"value":14472,"nodeType":184},{},[],"Bien occupé",{"data":14474,"content":14475,"nodeType":563},{},[14476],{"data":14477,"content":14478,"nodeType":198},{},[14479],{"data":14480,"marks":14481,"value":14482,"nodeType":184},{},[],"Bien 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mois",{"data":14605,"content":14606,"nodeType":563},{},[14607],{"data":14608,"content":14609,"nodeType":198},{},[14610],{"data":14611,"marks":14612,"value":14613,"nodeType":184},{},[],"1 à 3 mois",{"data":14615,"content":14616,"nodeType":563},{},[14617],{"data":14618,"content":14619,"nodeType":198},{},[14620],{"data":14621,"marks":14622,"value":14623,"nodeType":184},{},[],"Gain de 800 à 2 400€",{"data":14625,"content":14626,"nodeType":559},{},[14627,14638,14647,14657],{"data":14628,"content":14629,"nodeType":563},{},[14630],{"data":14631,"content":14632,"nodeType":198},{},[14633],{"data":14634,"marks":14635,"value":14637,"nodeType":184},{},[14636],{"type":234},"Frais d'agence location",{"data":14639,"content":14640,"nodeType":563},{},[14641],{"data":14642,"content":14643,"nodeType":198},{},[14644],{"data":14645,"marks":14646,"value":6585,"nodeType":184},{},[],{"data":14648,"content":14649,"nodeType":563},{},[14650],{"data":14651,"content":14652,"nodeType":198},{},[14653],{"data":14654,"marks":14655,"value":14656,"nodeType":184},{},[],"800€ (1 mois)",{"data":14658,"content":14659,"nodeType":563},{},[14660],{"data":14661,"content":14662,"nodeType":198},{},[14663],{"data":14664,"marks":14665,"value":14666,"nodeType":184},{},[],"Économie de 800€",{"data":14668,"content":14669,"nodeType":559},{},[14670,14681,14691,14701],{"data":14671,"content":14672,"nodeType":563},{},[14673],{"data":14674,"content":14675,"nodeType":198},{},[14676],{"data":14677,"marks":14678,"value":14680,"nodeType":184},{},[14679],{"type":234},"Travaux possibles",{"data":14682,"content":14683,"nodeType":563},{},[14684],{"data":14685,"content":14686,"nodeType":198},{},[14687],{"data":14688,"marks":14689,"value":14690,"nodeType":184},{},[],"Limités",{"data":14692,"content":14693,"nodeType":563},{},[14694],{"data":14695,"content":14696,"nodeType":198},{},[14697],{"data":14698,"marks":14699,"value":14700,"nodeType":184},{},[],"Libres",{"data":14702,"content":14703,"nodeType":563},{},[14704],{"data":14705,"content":14706,"nodeType":198},{},[14707],{"data":14708,"marks":14709,"value":14710,"nodeType":184},{},[],"Contrainte temporaire",{"data":14712,"content":14713,"nodeType":559},{},[14714,14725,14735,14745],{"data":14715,"content":14716,"nodeType":563},{},[14717],{"data":14718,"content":14719,"nodeType":198},{},[14720],{"data":14721,"marks":14722,"value":14724,"nodeType":184},{},[14723],{"type":234},"Rentabilité brute",{"data":14726,"content":14727,"nodeType":563},{},[14728],{"data":14729,"content":14730,"nodeType":198},{},[14731],{"data":14732,"marks":14733,"value":14734,"nodeType":184},{},[],"Supérieure de 0,5 à 1%",{"data":14736,"content":14737,"nodeType":563},{},[14738],{"data":14739,"content":14740,"nodeType":198},{},[14741],{"data":14742,"marks":14743,"value":14744,"nodeType":184},{},[],"Standard",{"data":14746,"content":14747,"nodeType":563},{},[14748],{"data":14749,"content":14750,"nodeType":198},{},[14751],{"data":14752,"marks":14753,"value":14754,"nodeType":184},{},[],"Impact durable",{"data":14756,"content":14757,"nodeType":198},{},[14758],{"data":14759,"marks":14760,"value":14761,"nodeType":184},{},[],"Pour un appartement acheté 180 000€ (après décote de 10%) et loué 800€\u002Fmois :",{"data":14763,"content":14764,"nodeType":504},{},[14765,14784],{"data":14766,"content":14767,"nodeType":508},{},[14768],{"data":14769,"content":14770,"nodeType":198},{},[14771,14775,14779],{"data":14772,"marks":14773,"value":14724,"nodeType":184},{},[14774],{"type":234},{"data":14776,"marks":14777,"value":14778,"nodeType":184},{},[]," : (800 × 12) \u002F 180 000 = ",{"data":14780,"marks":14781,"value":14783,"nodeType":184},{},[14782],{"type":234},"5,33%",{"data":14785,"content":14786,"nodeType":508},{},[14787],{"data":14788,"content":14789,"nodeType":198},{},[14790,14795,14799],{"data":14791,"marks":14792,"value":14794,"nodeType":184},{},[14793],{"type":234},"Rentabilité nette",{"data":14796,"marks":14797,"value":14798,"nodeType":184},{},[]," après charges (taxe foncière, frais de gestion, assurance) : environ ",{"data":14800,"marks":14801,"value":14803,"nodeType":184},{},[14802],{"type":234},"3,8% à 4,2%",{"data":14805,"content":14806,"nodeType":198},{},[14807],{"data":14808,"marks":14809,"value":14810,"nodeType":184},{},[],"Le même bien acheté libre à 200 000€ avec 2 mois de vacance initiale et des frais d'agence :",{"data":14812,"content":14813,"nodeType":504},{},[14814,14824,14834],{"data":14815,"content":14816,"nodeType":508},{},[14817],{"data":14818,"content":14819,"nodeType":198},{},[14820],{"data":14821,"marks":14822,"value":14823,"nodeType":184},{},[],"Coût total : 200 000 + 1 600€ (loyers perdus) + 800€ (agence) = 202 400€",{"data":14825,"content":14826,"nodeType":508},{},[14827],{"data":14828,"content":14829,"nodeType":198},{},[14830],{"data":14831,"marks":14832,"value":14833,"nodeType":184},{},[],"Rentabilité brute : (800 × 12) \u002F 202 400 = 4,74%",{"data":14835,"content":14836,"nodeType":508},{},[14837],{"data":14838,"content":14839,"nodeType":198},{},[14840],{"data":14841,"marks":14842,"value":14843,"nodeType":184},{},[],"Rentabilité nette : environ 3,2% à 3,6%",{"data":14845,"content":14846,"nodeType":198},{},[14847,14851,14856],{"data":14848,"marks":14849,"value":14850,"nodeType":184},{},[],"L'investissement dans un logement occupé affiche généralement ",{"data":14852,"marks":14853,"value":14855,"nodeType":184},{},[14854],{"type":234},"un rendement net supérieur de 0,5 à 1 point",{"data":14857,"marks":14858,"value":14859,"nodeType":184},{},[]," par rapport à un bien vacant équivalent, particulièrement durant les 3 premières années. Cette surperformance provient de la combinaison de la décote à l'achat, de l'absence de vacance locative, et de l'élimination des frais de mise en location. Pour un investisseur dont le projet est d'optimiser le ratio entre apport personnel et revenus locatifs, l'achat d'un appartement loué constitue souvent le choix le plus efficient.",{"data":14861,"content":14862,"nodeType":198},{},[14863],{"data":14864,"marks":14865,"value":14866,"nodeType":184},{},[],"Certaines situations justifient néanmoins d'acheter un logement libre : lorsque d'importants travaux de rénovation sont nécessaires pour repositionner le bien sur le marché locatif, quand le loyer actuel est significativement inférieur au marché (>15%), ou si vous souhaitez changer le type de location (passer de location vide à location meublée pour améliorer la rentabilité).",{"data":14868,"content":14869,"nodeType":198},{},[14870,14873,14878,14881,14888],{"data":14871,"marks":14872,"value":14390,"nodeType":184},{},[],{"data":14874,"marks":14875,"value":14877,"nodeType":184},{},[14876],{"type":234},"Analyse détaillée",{"data":14879,"marks":14880,"value":14399,"nodeType":184},{},[],{"data":14882,"content":14883,"nodeType":193},{"uri":11365},[14884],{"data":14885,"marks":14886,"value":14887,"nodeType":184},{},[],"Est-ce vraiment rentable d'acheter un bien déjà loué ?",{"data":14889,"marks":14890,"value":164,"nodeType":184},{},[],{"data":14892,"content":14893,"nodeType":396},{},[14894],{"data":14895,"marks":14896,"value":14897,"nodeType":184},{},[],"Comprendre la décote sur un bien occupé",{"data":14899,"content":14900,"nodeType":1870},{},[14901],{"data":14902,"marks":14903,"value":14904,"nodeType":184},{},[],"Quelle décote attendre ?",{"data":14906,"content":14907,"nodeType":198},{},[14908,14912,14917],{"data":14909,"marks":14910,"value":14911,"nodeType":184},{},[],"La décote sur un appartement loué n'est pas un chiffre arbitraire, mais le résultat d'une équation économique qui reflète les contraintes imposées au nouveau propriétaire bailleur. Cette réduction du prix de vente se situe généralement ",{"data":14913,"marks":14914,"value":14916,"nodeType":184},{},[14915],{"type":234},"entre 5% et 15%",{"data":14918,"marks":14919,"value":14920,"nodeType":184},{},[]," selon plusieurs critères déterminants.",{"data":14922,"content":14923,"nodeType":198},{},[14924,14928,14933,14937,14942],{"data":14925,"marks":14926,"value":14927,"nodeType":184},{},[],"La décote varie significativement selon plusieurs facteurs. ",{"data":14929,"marks":14930,"value":14932,"nodeType":184},{},[14931],{"type":234},"La durée restante du bail",{"data":14934,"marks":14935,"value":14936,"nodeType":184},{},[]," joue un rôle majeur : plus le bail en cours a de temps restant, plus la décote sera importante. Un bail de 3 ans restant génère une décote supérieure à un bail de 6 mois. Le ",{"data":14938,"marks":14939,"value":14941,"nodeType":184},{},[14940],{"type":234},"montant du loyer par rapport au marché",{"data":14943,"marks":14944,"value":14945,"nodeType":184},{},[]," influence également le calcul : si le loyer actuel est inférieur de 10-15% au prix du marché locatif, la décote sera réduite car l'acheteur pourra augmenter le loyer. À l'inverse, un loyer déjà optimisé justifie une décote plus élevée.",{"data":14947,"content":14948,"nodeType":198},{},[14949,14953,14958,14962,14967],{"data":14950,"marks":14951,"value":14952,"nodeType":184},{},[],"Le profil du locataire compte aussi : un locataire avec ",{"data":14954,"marks":14955,"value":14957,"nodeType":184},{},[14956],{"type":234},"historique de paiement irréprochable",{"data":14959,"marks":14960,"value":14961,"nodeType":184},{},[]," et revenus stables rassure l'acheteur et peut réduire la décote. Un risque d'impayé perçu l'augmente. Le type de location influence la flexibilité : une location meublée avec bail de courte durée (1 an) génère moins de décote qu'une location vide avec bail de 3 ans, car elle offre plus de flexibilité au propriétaire. Enfin, dans les zones où existe une ",{"data":14963,"marks":14964,"value":14966,"nodeType":184},{},[14965],{"type":234},"forte demande locative",{"data":14968,"marks":14969,"value":14970,"nodeType":184},{},[],", la décote sera plus faible (5-8%) car le bien présente peu de risque.",{"data":14972,"content":14973,"nodeType":198},{},[14974],{"data":14975,"marks":14976,"value":14977,"nodeType":184},{},[],"Pour évaluer si la décote compense réellement les contraintes, comparez l'économie réalisée sur le prix d'achat, les revenus locatifs immédiats durant la période de contrainte, et le coût d'opportunité si vous achetiez libre (vacance + frais de recherche). Un appartement valorisé 250 000€ libre, proposé à 230 000€ occupé (décote de 8%, soit 20 000€), avec un loyer de 950€\u002Fmois et un bail de 2 ans restant, vous permet de percevoir 22 800€ de loyers sur ces 2 ans, tout en ayant économisé 20 000€ à l'achat. Le gain cumulé dépasse 40 000€.",{"data":14979,"content":14980,"nodeType":198},{},[14981,14984,14989,14992,14998],{"data":14982,"marks":14983,"value":14390,"nodeType":184},{},[],{"data":14985,"marks":14986,"value":14988,"nodeType":184},{},[14987],{"type":234},"Calculs et stratégies",{"data":14990,"marks":14991,"value":14399,"nodeType":184},{},[],{"data":14993,"content":14994,"nodeType":193},{"uri":3665},[14995],{"data":14996,"marks":14997,"value":3909,"nodeType":184},{},[],{"data":14999,"marks":15000,"value":164,"nodeType":184},{},[],{"data":15002,"content":15003,"nodeType":1870},{},[15004],{"data":15005,"marks":15006,"value":15007,"nodeType":184},{},[],"Comment négocier efficacement ?",{"data":15009,"content":15010,"nodeType":198},{},[15011],{"data":15012,"marks":15013,"value":15014,"nodeType":184},{},[],"La négociation d'un bien occupé suit des règles spécifiques qui diffèrent de l'achat immobilier standard. Votre capacité à argumenter sur les contraintes du bail en cours constitue votre principal levier pour obtenir un prix inférieur.",{"data":15016,"content":15017,"nodeType":198},{},[15018],{"data":15019,"marks":15020,"value":15021,"nodeType":184},{},[],"Utilisez des arguments concrets pendant la négociation. ",{"data":15023,"content":15024,"nodeType":198},{},[15025,15029,15034],{"data":15026,"marks":15027,"value":15028,"nodeType":184},{},[],"Mentionnez ",{"data":15030,"marks":15031,"value":15033,"nodeType":184},{},[15032],{"type":234},"la durée du bail restant",{"data":15035,"marks":15036,"value":15037,"nodeType":184},{},[]," : \"Il reste 30 mois de bail, ce qui représente une période où je ne pourrai ni habiter le logement ni réaliser de travaux de rénovation majeurs.\" ",{"data":15039,"content":15040,"nodeType":198},{},[15041,15045,15050],{"data":15042,"marks":15043,"value":15044,"nodeType":184},{},[],"Évoquez ",{"data":15046,"marks":15047,"value":15049,"nodeType":184},{},[15048],{"type":234},"les limitations sur l'augmentation du loyer",{"data":15051,"marks":15052,"value":15053,"nodeType":184},{},[]," : \"Le loyer actuel est proche du plafond de la zone tendue, ma marge de progression est limitée à l'indexation IRL annuelle.\" ",{"data":15055,"content":15056,"nodeType":198},{},[15057,15062],{"data":15058,"marks":15059,"value":15061,"nodeType":184},{},[15060],{"type":234},"Soulignez le risque locatif assumé ",{"data":15063,"marks":15064,"value":15065,"nodeType":184},{},[],": \"Je reprends le contrat de location sans période d'observation, avec le risque potentiel de contentieux ou d'impayé.\" ",{"data":15067,"content":15068,"nodeType":198},{},[15069,15074],{"data":15070,"marks":15071,"value":15073,"nodeType":184},{},[15072],{"type":234},"N'oubliez pas la valeur à la revente :",{"data":15075,"marks":15076,"value":15077,"nodeType":184},{},[]," \"Un bien occupé sera également plus difficile à revendre, avec une décote similaire à supporter.\"",{"data":15079,"content":15080,"nodeType":198},{},[15081],{"data":15082,"marks":15083,"value":15084,"nodeType":184},{},[],"Ne mentionnez jamais votre intention de donner congé au locataire pour habiter le logement ou réaliser des travaux, même si c'est votre projet à terme. Le vendeur pourrait considérer que la contrainte du bail est faible pour vous et refuser toute décote. Ne négociez pas uniquement sur la décote sans analyser si le montant du loyer et la qualité du locataire justifient l'investissement locatif.",{"data":15086,"content":15087,"nodeType":198},{},[15088],{"data":15089,"marks":15090,"value":15091,"nodeType":184},{},[],"Les vendeurs de biens occupés ont généralement deux profils : ceux qui souhaitent vendre rapidement sans gérer un congé pour vente, et ceux qui vendent par nécessité (succession, déménagement). Identifier le profil du vendeur vous permet d'adapter votre stratégie. Pour les premiers, insistez sur la rapidité de votre acquisition. Pour les seconds, mettez en avant la sécurité de votre financement et votre capacité à aller au compromis de vente rapidement.",{"data":15093,"content":15094,"nodeType":198},{},[15095,15098,15103,15106,15114],{"data":15096,"marks":15097,"value":14390,"nodeType":184},{},[],{"data":15099,"marks":15100,"value":15102,"nodeType":184},{},[15101],{"type":234},"Techniques avancées",{"data":15104,"marks":15105,"value":14399,"nodeType":184},{},[],{"data":15107,"content":15109,"nodeType":193},{"uri":15108},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fnegocier-achat-bien-loue",[15110],{"data":15111,"marks":15112,"value":15113,"nodeType":184},{},[],"Comment négocier l'achat d'un bien immobilier déjà loué ?",{"data":15115,"marks":15116,"value":164,"nodeType":184},{},[],{"data":15118,"content":15119,"nodeType":396},{},[15120],{"data":15121,"marks":15122,"value":15123,"nodeType":184},{},[],"Les démarches pour acheter un bien occupé",{"data":15125,"content":15126,"nodeType":1870},{},[15127],{"data":15128,"marks":15129,"value":15130,"nodeType":184},{},[],"Le processus d'acquisition étape par étape",{"data":15132,"content":15133,"nodeType":198},{},[15134],{"data":15135,"marks":15136,"value":15137,"nodeType":184},{},[],"L'achat d'un logement occupé nécessite des vérifications spécifiques avant la signature du compromis de vente. Ces démarches protègent votre investissement immobilier et sécurisent vos revenus locatifs futurs.",{"data":15139,"content":15140,"nodeType":198},{},[15141,15145,15150],{"data":15142,"marks":15143,"value":15144,"nodeType":184},{},[],"Avant tout engagement, demandez au vendeur ",{"data":15146,"marks":15147,"value":15149,"nodeType":184},{},[15148],{"type":234},"l'historique des paiements du loyer sur les 12 derniers mois",{"data":15151,"marks":15152,"value":15153,"nodeType":184},{},[]," pour vérifier l'absence d'impayé. Analysez le contrat de location en cours pour identifier la durée restante du bail, le montant du loyer, les clauses particulières, et la date de dernière révision. Vérifiez que le dépôt de garantie a bien été versé et qu'aucun contentieux n'est en cours avec le locataire.",{"data":15155,"content":15156,"nodeType":198},{},[15157,15161,15166],{"data":15158,"marks":15159,"value":15160,"nodeType":184},{},[],"Le vendeur doit vous fournir des documents essentiels : ",{"data":15162,"marks":15163,"value":15165,"nodeType":184},{},[15164],{"type":234},"le bail en cours signé, les quittances de loyer des 12 derniers mois, l'état des lieux d'entrée",{"data":15167,"marks":15168,"value":15169,"nodeType":184},{},[],", la preuve du dépôt de garantie, et tout échange écrit avec le locataire (courriers recommandés, mises en demeure). Ces documents permettent d'évaluer le risque locatif et de calculer précisément la rentabilité nette de votre acquisition.",{"data":15171,"content":15172,"nodeType":198},{},[15173,15177,15182],{"data":15174,"marks":15175,"value":15176,"nodeType":184},{},[],"L'achat immobilier d'un bien occupé suit un calendrier similaire à un bien vacant, avec une étape supplémentaire : ",{"data":15178,"marks":15179,"value":15181,"nodeType":184},{},[15180],{"type":234},"l'information du locataire",{"data":15183,"marks":15184,"value":15185,"nodeType":184},{},[],". Dès la signature du compromis, le vendeur ou l'acquéreur doit notifier le locataire du changement de propriétaire à venir. À la signature de l'acte authentique, le nouveau propriétaire bailleur devient automatiquement partie au bail en cours, sans interruption du contrat de location. Le locataire conserve tous ses droits et la durée de bail continue normalement.",{"data":15187,"content":15188,"nodeType":198},{},[15189,15192,15197,15200,15208],{"data":15190,"marks":15191,"value":14390,"nodeType":184},{},[],{"data":15193,"marks":15194,"value":15196,"nodeType":184},{},[15195],{"type":234},"Guide complet",{"data":15198,"marks":15199,"value":14399,"nodeType":184},{},[],{"data":15201,"content":15203,"nodeType":193},{"uri":15202},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-demarches",[15204],{"data":15205,"marks":15206,"value":15207,"nodeType":184},{},[],"Quelles sont les démarches pour acheter un bien déjà loué ?",{"data":15209,"marks":15210,"value":164,"nodeType":184},{},[],{"data":15212,"content":15213,"nodeType":1870},{},[15214],{"data":15215,"marks":15216,"value":15217,"nodeType":184},{},[],"Cas particulier : zone tendue",{"data":15219,"content":15220,"nodeType":198},{},[15221,15225,15230],{"data":15222,"marks":15223,"value":15224,"nodeType":184},{},[],"Les zones tendues (définies par décret) imposent un ",{"data":15226,"marks":15227,"value":15229,"nodeType":184},{},[15228],{"type":234},"encadrement strict des loyers",{"data":15231,"marks":15232,"value":15233,"nodeType":184},{},[]," qui impacte directement votre stratégie d'investissement locatif. Dans ces zones, vous ne pouvez pas augmenter le loyer librement lors du rachat du bien occupé.",{"data":15235,"content":15236,"nodeType":198},{},[15237,15241,15246],{"data":15238,"marks":15239,"value":15240,"nodeType":184},{},[],"La loi impose de respecter le ",{"data":15242,"marks":15243,"value":15245,"nodeType":184},{},[15244],{"type":234},"loyer du locataire en place",{"data":15247,"marks":15248,"value":15249,"nodeType":184},{},[],", même si celui-ci est inférieur au marché locatif. Vous ne pourrez l'augmenter qu'à hauteur de l'indexation annuelle sur l'IRL (Indice de Référence des Loyers), sauf si le loyer est manifestement sous-évalué (plus de 20% sous le marché) et sous conditions strictes. Cette contrainte doit absolument être intégrée dans votre calcul de rentabilité avant l'achat.",{"data":15251,"content":15252,"nodeType":198},{},[15253,15256,15261,15264,15272],{"data":15254,"marks":15255,"value":14390,"nodeType":184},{},[],{"data":15257,"marks":15258,"value":15260,"nodeType":184},{},[15259],{"type":234},"Impact sur votre investissement",{"data":15262,"marks":15263,"value":14399,"nodeType":184},{},[],{"data":15265,"content":15267,"nodeType":193},{"uri":15266},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-un-bien-deja-loue-en-zone-tendue",[15268],{"data":15269,"marks":15270,"value":15271,"nodeType":184},{},[],"Acheter un bien déjà loué en zone tendue : quel impact ?",{"data":15273,"marks":15274,"value":164,"nodeType":184},{},[],{"data":15276,"content":15277,"nodeType":396},{},[15278],{"data":15279,"marks":15280,"value":15281,"nodeType":184},{},[],"Gérer le bien après l'achat",{"data":15283,"content":15284,"nodeType":1870},{},[15285],{"data":15286,"marks":15287,"value":15288,"nodeType":184},{},[],"Augmentation du loyer possible ?",{"data":15290,"content":15291,"nodeType":198},{},[15292],{"data":15293,"marks":15294,"value":15295,"nodeType":184},{},[],"Contrairement à une idée répandue, acheter un appartement loué ne vous permet pas d'augmenter librement le montant du loyer dès l'acquisition. Le cadre légal protège le locataire en place.",{"data":15297,"content":15298,"nodeType":198},{},[15299,15303,15308],{"data":15300,"marks":15301,"value":15302,"nodeType":184},{},[],"Vous pouvez réviser le loyer ",{"data":15304,"marks":15305,"value":15307,"nodeType":184},{},[15306],{"type":234},"une fois par an",{"data":15309,"marks":15310,"value":15311,"nodeType":184},{},[]," si une clause d'indexation figure dans le bail, en appliquant la variation de l'IRL. Cette augmentation reste généralement modeste (entre 2% et 4% selon les années). Pour des augmentations supérieures, vous devrez attendre le renouvellement du bail ou le départ du locataire, sauf cas spécifiques (travaux importants, loyer manifestement sous-évalué).",{"data":15313,"content":15314,"nodeType":198},{},[15315,15318,15323,15326,15334],{"data":15316,"marks":15317,"value":14390,"nodeType":184},{},[],{"data":15319,"marks":15320,"value":15322,"nodeType":184},{},[15321],{"type":234},"Stratégies légales",{"data":15324,"marks":15325,"value":14399,"nodeType":184},{},[],{"data":15327,"content":15329,"nodeType":193},{"uri":15328},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-augmentation-loyer",[15330],{"data":15331,"marks":15332,"value":15333,"nodeType":184},{},[],"Comment augmenter le loyer lors du rachat d'un bien occupé ?",{"data":15335,"marks":15336,"value":164,"nodeType":184},{},[],{"data":15338,"content":15339,"nodeType":1870},{},[15340],{"data":15341,"marks":15342,"value":15343,"nodeType":184},{},[],"Peut-on faire des travaux ?",{"data":15345,"content":15346,"nodeType":198},{},[15347],{"data":15348,"marks":15349,"value":15350,"nodeType":184},{},[],"La réalisation de travaux de rénovation dans un logement occupé est encadrée par la loi et dépend de leur nature.",{"data":15352,"content":15353,"nodeType":198},{},[15354,15358,15363,15367,15372],{"data":15355,"marks":15356,"value":15357,"nodeType":184},{},[],"Vous pouvez réaliser librement les ",{"data":15359,"marks":15360,"value":15362,"nodeType":184},{},[15361],{"type":234},"travaux urgents",{"data":15364,"marks":15365,"value":15366,"nodeType":184},{},[]," (réparation de fuite, remplacement de chaudière défectueuse) qui concernent la sécurité ou la salubrité. Pour les ",{"data":15368,"marks":15369,"value":15371,"nodeType":184},{},[15370],{"type":234},"travaux d'amélioration",{"data":15373,"marks":15374,"value":15375,"nodeType":184},{},[]," non urgents (changement de cuisine, rénovation salle de bain), vous devez obtenir l'accord du locataire. Si celui-ci refuse, vous ne pourrez les réaliser qu'à son départ.",{"data":15377,"content":15378,"nodeType":198},{},[15379,15383,15388],{"data":15380,"marks":15381,"value":15382,"nodeType":184},{},[],"Les travaux ne doivent jamais excéder ",{"data":15384,"marks":15385,"value":15387,"nodeType":184},{},[15386],{"type":234},"21 jours consécutifs",{"data":15389,"marks":15390,"value":15391,"nodeType":184},{},[]," ni priver le locataire de la jouissance du logement pendant plus de 40 jours par an. Cette contrainte limite considérablement votre capacité à valoriser le bien tant qu'il reste occupé.",{"data":15393,"content":15394,"nodeType":198},{},[15395,15398,15403,15406,15414],{"data":15396,"marks":15397,"value":14390,"nodeType":184},{},[],{"data":15399,"marks":15400,"value":15402,"nodeType":184},{},[15401],{"type":234},"Droits et procédures",{"data":15404,"marks":15405,"value":14399,"nodeType":184},{},[],{"data":15407,"content":15409,"nodeType":193},{"uri":15408},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-travaux",[15410],{"data":15411,"marks":15412,"value":15413,"nodeType":184},{},[],"Faire des travaux dans un logement occupé, c'est possible ?",{"data":15415,"marks":15416,"value":164,"nodeType":184},{},[],{"data":15418,"content":15419,"nodeType":396},{},[15420],{"data":15421,"marks":15422,"value":15423,"nodeType":184},{},[],"Cas particuliers et situations spécifiques",{"data":15425,"content":15426,"nodeType":1870},{},[15427],{"data":15428,"marks":15429,"value":15430,"nodeType":184},{},[],"Acheter pour habiter soi-même",{"data":15432,"content":15433,"nodeType":198},{},[15434],{"data":15435,"marks":15436,"value":15437,"nodeType":184},{},[],"Vous pouvez tout à fait acheter un appartement loué avec l'intention d'y habiter, mais vous devrez respecter un cadre légal strict qui protège le locataire en place. Cette stratégie d'achat immobilier nécessite de la patience et une planification rigoureuse.",{"data":15439,"content":15440,"nodeType":198},{},[15441,15445,15450,15454,15459],{"data":15442,"marks":15443,"value":15444,"nodeType":184},{},[],"Pour récupérer le logement, vous devez délivrer au locataire un ",{"data":15446,"marks":15447,"value":15449,"nodeType":184},{},[15448],{"type":234},"congé pour reprise",{"data":15451,"marks":15452,"value":15453,"nodeType":184},{},[]," en respectant des délais légaux stricts : ",{"data":15455,"marks":15456,"value":15458,"nodeType":184},{},[15457],{"type":234},"6 mois de préavis pour une location vide, 3 mois pour une location meublée",{"data":15460,"marks":15461,"value":15462,"nodeType":184},{},[],". Ce congé doit être notifié par lettre recommandée avec accusé de réception et mentionner obligatoirement le motif (occupation personnelle ou par un proche : conjoint, partenaire de PACS, concubin, ascendants ou descendants).",{"data":15464,"content":15465,"nodeType":198},{},[15466],{"data":15467,"marks":15468,"value":15469,"nodeType":184},{},[],"Si vous achetez un bien avec un bail en cours de 2 ans restant, vous devrez attendre l'échéance du bail pour donner congé. Vous ne pouvez pas interrompre le contrat de location avant son terme, sauf accord amiable avec le locataire. Cette contrainte de temps doit être intégrée dans votre projet : si vous avez besoin du logement rapidement, l'achat d'un bien occupé n'est pas adapté à votre situation.",{"data":15471,"content":15472,"nodeType":198},{},[15473,15477,15482],{"data":15474,"marks":15475,"value":15476,"nodeType":184},{},[],"Vous pouvez négocier une ",{"data":15478,"marks":15479,"value":15481,"nodeType":184},{},[15480],{"type":234},"compensation financière",{"data":15483,"marks":15484,"value":15485,"nodeType":184},{},[]," avec le locataire pour qu'il libère le logement avant la fin du bail (indemnité de départ). Cette solution, bien que coûteuse, peut réduire votre délai d'attente. Autre option : acheter un bien dont le bail arrive bientôt à échéance (moins de 6 mois restant) pour donner congé rapidement après l'acquisition.",{"data":15487,"content":15488,"nodeType":198},{},[15489,15492,15497,15500,15507],{"data":15490,"marks":15491,"value":14390,"nodeType":184},{},[],{"data":15493,"marks":15494,"value":15496,"nodeType":184},{},[15495],{"type":234},"Procédures et délais",{"data":15498,"marks":15499,"value":14399,"nodeType":184},{},[],{"data":15501,"content":15502,"nodeType":193},{"uri":9793},[15503],{"data":15504,"marks":15505,"value":15506,"nodeType":184},{},[],"Puis-je acheter un appartement déjà loué pour l'habiter ?",{"data":15508,"marks":15509,"value":164,"nodeType":184},{},[],{"data":15511,"content":15512,"nodeType":1870},{},[15513],{"data":15514,"marks":15515,"value":15516,"nodeType":184},{},[],"Comprendre la perspective du vendeur",{"data":15518,"content":15519,"nodeType":198},{},[15520],{"data":15521,"marks":15522,"value":15523,"nodeType":184},{},[],"Comprendre pourquoi un propriétaire choisit de vendre occupé plutôt que libre améliore considérablement votre capacité de négociation et vous aide à identifier les vraies opportunités du marché immobilier.",{"data":15525,"content":15526,"nodeType":198},{},[15527,15531,15536],{"data":15528,"marks":15529,"value":15530,"nodeType":184},{},[],"Les vendeurs optent pour cette stratégie pour ",{"data":15532,"marks":15533,"value":15535,"nodeType":184},{},[15534],{"type":234},"éviter la vacance locative",{"data":15537,"marks":15538,"value":15539,"nodeType":184},{},[]," durant le processus de vente, qui peut durer plusieurs mois. Ils continuent à percevoir des revenus locatifs pendant la commercialisation du bien. Autre raison fréquente : ils ne souhaitent pas gérer la procédure de congé pour vente (préavis de 6 mois, risque de refus du locataire d'organiser des visites). Dans les successions, les héritiers préfèrent souvent vendre occupé pour simplifier la gestion et accélérer le règlement.",{"data":15541,"content":15542,"nodeType":198},{},[15543,15547,15552],{"data":15544,"marks":15545,"value":15546,"nodeType":184},{},[],"Cette situation de vente crée une opportunité : le vendeur accepte généralement une décote pour compenser la contrainte du bail en cours. Vous bénéficiez d'une ",{"data":15548,"marks":15549,"value":15551,"nodeType":184},{},[15550],{"type":234},"preuve tangible de la rentabilité locative",{"data":15553,"marks":15554,"value":15555,"nodeType":184},{},[]," (historique de loyers perçus) et d'un locataire déjà installé, ce qui élimine le risque et le coût de la recherche locative. Le vendeur fournit également tous les documents du contrat de location, vous donnant une transparence totale sur la gestion locative passée.",{"data":15557,"content":15558,"nodeType":198},{},[15559,15562,15567,15570,15578],{"data":15560,"marks":15561,"value":14390,"nodeType":184},{},[],{"data":15563,"marks":15564,"value":15566,"nodeType":184},{},[15565],{"type":234},"Comprendre le marché",{"data":15568,"marks":15569,"value":14399,"nodeType":184},{},[],{"data":15571,"content":15573,"nodeType":193},{"uri":15572},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue",[15574],{"data":15575,"marks":15576,"value":15577,"nodeType":184},{},[],"Notre guide pour la vente d'un appartement loué",{"data":15579,"marks":15580,"value":164,"nodeType":184},{},[],{"data":15582,"content":15583,"nodeType":396},{},[15584],{"data":15585,"marks":15586,"value":15587,"nodeType":184},{},[],"Trouver le bon bien déjà loué",{"data":15589,"content":15590,"nodeType":1870},{},[15591],{"data":15592,"marks":15593,"value":15594,"nodeType":184},{},[],"Où chercher des appartements occupés ?",{"data":15596,"content":15597,"nodeType":198},{},[15598],{"data":15599,"marks":15600,"value":15601,"nodeType":184},{},[],"Le marché des biens occupés reste moins visible que celui des biens vacants, car les propriétaires ne communiquent pas toujours sur le statut locatif dans leurs annonces immobilières. Cette opacité nécessite une approche de recherche spécifique.",{"data":15603,"content":15604,"nodeType":198},{},[15605,15609,15614],{"data":15606,"marks":15607,"value":15608,"nodeType":184},{},[],"Les agences immobilières proposent des biens occupés, mais ils représentent rarement plus de 10-15% de leur portefeuille. Les notaires disposent également d'offres, particulièrement dans les successions. Les plateformes généralistes (SeLoger, Bien'ici) contiennent des biens loués, mais le tri reste difficile car ",{"data":15610,"marks":15611,"value":15613,"nodeType":184},{},[15612],{"type":234},"le statut \"occupé\" n'est pas toujours précisé",{"data":15615,"marks":15616,"value":15617,"nodeType":184},{},[]," dans les critères de recherche. Cette fragmentation de l'information complique l'accès aux meilleures opportunités d'investissement locatif.",{"data":15619,"content":15620,"nodeType":198},{},[15621,15625,15630,15634,15639],{"data":15622,"marks":15623,"value":15624,"nodeType":184},{},[],"Trackstone a été créée pour résoudre précisément ce problème : offrir aux investisseurs un accès direct à des ",{"data":15626,"marks":15627,"value":15629,"nodeType":184},{},[15628],{"type":234},"appartements déjà loués, vérifiés et analysés financièrement",{"data":15631,"marks":15632,"value":15633,"nodeType":184},{},[],". La plateforme centralise exclusivement des biens occupés avec une transparence totale sur le bail en cours, l'historique de paiement des loyers, et le calcul de rentabilité nette. Chaque bien est vérifié (bail, titre de propriété, historique locatif) avant publication, éliminant les risques d'impayé ou de contentieux cachés. Vous accédez à des données que vous ne trouveriez jamais dans une annonce standard : ",{"data":15635,"marks":15636,"value":15638,"nodeType":184},{},[15637],{"type":234},"taux de rendement exact, cashflow mensuel, TRI sur 10 ans",{"data":15640,"marks":15641,"value":197,"nodeType":184},{},[],{"data":15643,"content":15647,"nodeType":389},{"target":15644},{"sys":15645},{"id":15646,"type":11,"linkType":15},"1hQA8Q3hJ6TexX2x5d6koh",[],{"data":15649,"content":15650,"nodeType":1870},{},[15651],{"data":15652,"marks":15653,"value":15654,"nodeType":184},{},[],"Les critères de sélection essentiels",{"data":15656,"content":15657,"nodeType":198},{},[15658],{"data":15659,"marks":15660,"value":15661,"nodeType":184},{},[],"Tous les appartements loués ne constituent pas des investissements immobiliers pertinents. Quatre critères déterminent la qualité réelle d'une opportunité.",{"data":15663,"content":15664,"nodeType":198},{},[15665,15669,15674],{"data":15666,"marks":15667,"value":15668,"nodeType":184},{},[],"Vérifiez ",{"data":15670,"marks":15671,"value":15673,"nodeType":184},{},[15672],{"type":234},"l'historique de paiement sur 12 mois minimum",{"data":15675,"marks":15676,"value":15677,"nodeType":184},{},[]," : aucun impayé, aucun retard récurrent. Demandez les revenus du locataire (idéalement 3 fois le montant du loyer) et la stabilité de sa situation professionnelle (CDI, ancienneté). Un bon locataire déjà en place vaut une décote moindre, car il sécurise vos revenus locatifs pour plusieurs années.",{"data":15679,"content":15680,"nodeType":198},{},[15681,15685,15690],{"data":15682,"marks":15683,"value":15684,"nodeType":184},{},[],"Comparez le loyer actuel avec les prix du marché local (en €\u002Fm²). Un loyer inférieur de 10-15% au marché représente une opportunité d'optimisation future. Un loyer déjà au plafond du marché limite votre marge de progression mais garantit une ",{"data":15686,"marks":15687,"value":15689,"nodeType":184},{},[15688],{"type":234},"rentabilité brute maximale",{"data":15691,"marks":15692,"value":15693,"nodeType":184},{},[]," dès l'achat. Méfiez-vous des loyers supérieurs au marché : risque de départ du locataire ou de difficulté à relouer au même prix.",{"data":15695,"content":15696,"nodeType":198},{},[15697],{"data":15698,"marks":15699,"value":15700,"nodeType":184},{},[],"Même occupé, faites réaliser un diagnostic complet (électricité, plomberie, DPE). Les travaux de rénovation urgents impacteront votre rentabilité nette et peuvent être difficiles à réaliser avec un locataire en place. Privilégiez les biens en bon état nécessitant uniquement un entretien standard.",{"data":15702,"content":15703,"nodeType":198},{},[15704,15708,15713],{"data":15705,"marks":15706,"value":15707,"nodeType":184},{},[],"Ne vous contentez jamais de la rentabilité brute. Calculez le ",{"data":15709,"marks":15710,"value":15712,"nodeType":184},{},[15711],{"type":234},"rendement net-net",{"data":15714,"marks":15715,"value":15716,"nodeType":184},{},[]," en déduisant : taxe foncière, charges de copropriété non récupérables, frais de gestion locative, assurance PNO, provisions pour travaux. Un appartement affiché à 6% brut peut descendre à 3,5% net-net selon les charges. Cette métrique seule détermine si l'investissement locatif mérite votre apport personnel et votre crédit immobilier.",{"data":15718,"content":15719,"nodeType":396},{},[15720],{"data":15721,"marks":15722,"value":15723,"nodeType":184},{},[],"Aspects fiscaux et financiers",{"data":15725,"content":15726,"nodeType":1870},{},[15727],{"data":15728,"marks":15729,"value":15730,"nodeType":184},{},[],"Optimisation fiscale de l'investissement",{"data":15732,"content":15733,"nodeType":198},{},[15734],{"data":15735,"marks":15736,"value":15737,"nodeType":184},{},[],"L'achat d'un appartement loué ouvre droit aux mêmes avantages fiscaux qu'un bien vacant, avec un atout supplémentaire : vous commencez immédiatement à déduire vos charges puisque les revenus locatifs démarrent dès la signature.",{"data":15739,"content":15740,"nodeType":198},{},[15741,15745,15749,15753,15758],{"data":15742,"marks":15743,"value":15744,"nodeType":184},{},[],"Pour une location meublée, le ",{"data":15746,"marks":15747,"value":13684,"nodeType":184},{},[15748],{"type":234},{"data":15750,"marks":15751,"value":15752,"nodeType":184},{},[]," permet de déduire l'amortissement du bien de vos revenus locatifs, réduisant fortement votre impôt sur le revenu. L'avantage d'acheter occupé : le bien est déjà meublé et loué, vous appliquez immédiatement le régime fiscal. Pour une location vide, le ",{"data":15754,"marks":15755,"value":15757,"nodeType":184},{},[15756],{"type":234},"déficit foncier",{"data":15759,"marks":15760,"value":15761,"nodeType":184},{},[]," permet de déduire vos charges (intérêts d'emprunt, taxe foncière, frais de gestion) de vos revenus fonciers.",{"data":15763,"content":15764,"nodeType":198},{},[15765,15769,15773,15777,15782],{"data":15766,"marks":15767,"value":15768,"nodeType":184},{},[],"Le dispositif ",{"data":15770,"marks":15771,"value":12539,"nodeType":184},{},[15772],{"type":234},{"data":15774,"marks":15775,"value":15776,"nodeType":184},{},[]," s'adapte parfaitement aux appartements déjà loués : vous bénéficiez d'une ",{"data":15778,"marks":15779,"value":15781,"nodeType":184},{},[15780],{"type":234},"réduction d'impôt pouvant atteindre 65% du montant du loyer",{"data":15783,"marks":15784,"value":15785,"nodeType":184},{},[]," en échange d'un loyer plafonné. Contrairement à la loi Pinel qui impose un bien neuf, Loc'Avantages s'applique à l'ancien avec locataire en place. Si le loyer actuel respecte déjà les plafonds, vous accédez immédiatement à l'avantage fiscal sans modifier le bail en cours. Cette combinaison (bien occupé + Loc'Avantages) maximise votre rentabilité nette tout en sécurisant vos revenus locatifs.",{"data":15787,"content":15788,"nodeType":198},{},[15789,15792,15797],{"data":15790,"marks":15791,"value":14390,"nodeType":184},{},[],{"data":15793,"marks":15794,"value":15796,"nodeType":184},{},[15795],{"type":234},"Optimisation fiscale",{"data":15798,"marks":15799,"value":9462,"nodeType":184},{},[],{"data":15801,"content":15802,"nodeType":504},{},[15803,15823],{"data":15804,"content":15805,"nodeType":508},{},[15806],{"data":15807,"content":15808,"nodeType":198},{},[15809,15812,15820],{"data":15810,"marks":15811,"value":164,"nodeType":184},{},[],{"data":15813,"content":15815,"nodeType":193},{"uri":15814},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fquels-sont-les-avantages-du-dispositif-locavantages",[15816],{"data":15817,"marks":15818,"value":15819,"nodeType":184},{},[],"Quels sont les avantages du dispositif Loc'Avantages ?",{"data":15821,"marks":15822,"value":164,"nodeType":184},{},[],{"data":15824,"content":15825,"nodeType":508},{},[15826],{"data":15827,"content":15828,"nodeType":198},{},[15829,15832,15839],{"data":15830,"marks":15831,"value":164,"nodeType":184},{},[],{"data":15833,"content":15834,"nodeType":193},{"uri":2565},[15835],{"data":15836,"marks":15837,"value":15838,"nodeType":184},{},[],"Comment fonctionne la défiscalisation LMNP ?",{"data":15840,"marks":15841,"value":164,"nodeType":184},{},[],{"data":15843,"content":15844,"nodeType":1870},{},[15845],{"data":15846,"marks":15847,"value":15848,"nodeType":184},{},[],"Montage financier optimal",{"data":15850,"content":15851,"nodeType":198},{},[15852,15856,15861],{"data":15853,"marks":15854,"value":15855,"nodeType":184},{},[],"L'achat d'un appartement loué facilite l'obtention de votre crédit immobilier : le bail en cours et l'historique de paiement prouvent la viabilité de l'opération. Les banques acceptent souvent d'intégrer ",{"data":15857,"marks":15858,"value":15860,"nodeType":184},{},[15859],{"type":234},"70% à 100% des revenus locatifs",{"data":15862,"marks":15863,"value":15864,"nodeType":184},{},[]," dans votre capacité d'emprunt, contre 50-70% pour un bien vacant.",{"data":15866,"content":15867,"nodeType":198},{},[15868,15872,15877],{"data":15869,"marks":15870,"value":15871,"nodeType":184},{},[],"Présentez un dossier incluant : le bail, les quittances sur 12 mois, et le calcul de rentabilité nette montrant que ",{"data":15873,"marks":15874,"value":15876,"nodeType":184},{},[15875],{"type":234},"le loyer couvre la mensualité du prêt immobilier",{"data":15878,"marks":15879,"value":15880,"nodeType":184},{},[],". Cette démonstration de cashflow positif dès le premier mois rassure la banque et améliore vos conditions de financement.",{"sys":15882},{"type":11,"linkType":15,"id":15883},"67uAEojcx4tMK3N4z8GJzb",[15885],{"nodeType":184,"value":15886,"marks":15887,"data":15888},"l'achat de biens déjà occupés",[],{},{"nodeType":184,"value":15890,"marks":15891,"data":15892}," en location meublée. Sur une détention de 25 ans, économiser 6 mois de vacance locative à l'achat représente un gain de trésorerie de 15 000€ à 30 000€ selon le bien.",[],{},{"nodeType":389,"data":15894,"content":15914},{"target":15895},{"metadata":15896,"sys":15899,"fields":15909},{"tags":15897,"concepts":15898},[],[],{"space":15900,"id":15902,"type":15,"createdAt":15903,"updatedAt":15904,"environment":15905,"publishedVersion":11585,"revision":55,"contentType":15907,"locale":28},{"sys":15901},{"type":11,"linkType":12,"id":13},"3iH9FXmGghtyId54wCly7c","2024-05-16T19:03:33.897Z","2025-01-14T09:40:25.799Z",{"sys":15906},{"id":20,"type":11,"linkType":21},{"sys":15908},{"type":11,"linkType":26,"id":1455},{"name":15910,"style":1858,"title":15911,"actionTitle":15912,"actionUrl":15913},"Trouver un bien déjà loué","Investissez dans des biens immobiliers vérifiés, rentables et déjà loués","Voir la rentabilité des dernières opportunités","https:\u002F\u002Finvest.trackstone.fr\u002Facquereur?utm_source=Blog&utm_medium=Post",[],{"nodeType":1870,"data":15916,"content":15917},{},[15918],{"nodeType":184,"value":15919,"marks":15920,"data":15922},"Fiscalité toujours plus avantageuse que la location nue",[15921],{"type":234},{},{"nodeType":198,"data":15924,"content":15925},{},[15926,15929,15937,15941,15945,15949,15956],{"nodeType":184,"value":164,"marks":15927,"data":15928},[],{},{"nodeType":193,"data":15930,"content":15932},{"uri":15931},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fquel-impact-financier-entre-un-bail-vide-et-un-bail-meuble",[15933],{"nodeType":184,"value":15934,"marks":15935,"data":15936},"Le LMNP conserve une supériorité fiscale structurelle face à la location vide",[],{},{"nodeType":184,"value":15938,"marks":15939,"data":15940},". Au régime micro-BIC, l'abattement forfaitaire de 50% pour les locations longue durée (",[],{},{"nodeType":184,"value":10353,"marks":15942,"data":15944},[15943],{"type":234},{},{"nodeType":184,"value":15946,"marks":15947,"data":15948}," de plafond) surpasse ",[],{},{"nodeType":193,"data":15950,"content":15951},{"uri":12933},[15952],{"nodeType":184,"value":15953,"marks":15954,"data":15955},"les 30% de la location nue",[],{},{"nodeType":184,"value":15957,"marks":15958,"data":15959}," (15 000 € de plafond). Les loyers d'un meublé excèdent généralement de 20% à 30% ceux d'un bien équivalent loué vide, compensant largement les contraintes de gestion. Au régime réel, la déductibilité des amortissements (inexistante en location nue) et l'exhaustivité des charges admises procurent un avantage fiscal de 3 000 à 8 000 € annuels sur un bien moyen. Enfin, la flexibilité locative du meublé (préavis réduit, rotation facilitée) offre une souplesse de gestion incomparable avec le bail de trois ans minimum de la location vide.",[],{},{"nodeType":396,"data":15961,"content":15962},{},[15963],{"nodeType":184,"value":15964,"marks":15965,"data":15966},"Qui est impacté et comment réagir ?",[],{},{"nodeType":1870,"data":15968,"content":15969},{},[15970],{"nodeType":184,"value":15971,"marks":15972,"data":15973},"Loueurs Airbnb et meublés de tourisme non classés",[],{},{"nodeType":198,"data":15975,"content":15976},{},[15977],{"nodeType":184,"value":15978,"marks":15979,"data":15981},"🔴 FORTEMENT IMPACTÉS (mesure confirmée 2026)",[15980],{"type":234},{},{"nodeType":198,"data":15983,"content":15984},{},[15985],{"nodeType":184,"value":15986,"marks":15987,"data":15988},"Les propriétaires de meublés de tourisme sans classement subissent le durcissement fiscal le plus sévère. Si vos revenus locatifs restent inférieurs à 15 000 € annuels, le micro-BIC demeure accessible mais avec une fiscalité pratiquement doublée : base imposable passant de 29% à 70% des loyers. Au-delà de 15 000 €, le basculement au régime réel devient obligatoire avec toutes ses contraintes comptables.",[],{},{"nodeType":1870,"data":15990,"content":15991},{},[15992],{"nodeType":184,"value":15993,"marks":15994,"data":15995},"Investisseurs en résidences services (étudiants, seniors, affaires)",[],{},{"nodeType":198,"data":15997,"content":15998},{},[15999],{"nodeType":184,"value":16000,"marks":16001,"data":16003},"🟢 PEU IMPACTÉS (location longue durée préservée)",[16002],{"type":234},{},{"nodeType":198,"data":16005,"content":16006},{},[16007,16011,16015],{"nodeType":184,"value":16008,"marks":16009,"data":16010},"Les détenteurs de biens en résidences de services exploitées sous bail commercial conservent l'intégralité de leurs avantages : plafond micro-BIC de ",[],{},{"nodeType":184,"value":10353,"marks":16012,"data":16014},[16013],{"type":234},{},{"nodeType":184,"value":16016,"marks":16017,"data":16018}," et abattement de 50% maintenus. La loi anti-Airbnb ne concerne que les locations touristiques de courte durée. ",[],{},{"nodeType":1870,"data":16020,"content":16021},{},[16022],{"nodeType":184,"value":16023,"marks":16024,"data":16025},"Propriétaires en location meublée classique (bail mobilité, étudiant)",[],{},{"nodeType":198,"data":16027,"content":16028},{},[16029],{"nodeType":184,"value":16030,"marks":16031,"data":16033},"🟢 PEU IMPACTÉS à court terme",[16032],{"type":234},{},{"nodeType":198,"data":16035,"content":16036},{},[16037,16041,16046,16051],{"nodeType":184,"value":16038,"marks":16039,"data":16040},"Les locations meublées en longue durée (bail annuel, bail mobilité, location étudiante) échappent totalement à la réforme 2026. Le régime fiscal reste strictement identique : plafond de ",[],{},{"nodeType":184,"value":16042,"marks":16043,"data":16045},"83 600 € ",[16044],{"type":234},{},{"nodeType":184,"value":16047,"marks":16048,"data":16050},"(revalorisé 2026) ",[16049],{"type":2088},{},{"nodeType":184,"value":16052,"marks":16053,"data":16054},"et abattement de 50% au micro-BIC, ou déduction intégrale des charges et amortissements au régime réel. Le risque se situe à moyen terme avec les éventuelles réformes structurelles envisagées pour 2027.",[],{},{"nodeType":1870,"data":16056,"content":16057},{},[16058],{"nodeType":184,"value":16059,"marks":16060,"data":16061},"Nouveaux investisseurs en projet d'acquisition",[],{},{"nodeType":198,"data":16063,"content":16064},{},[16065],{"nodeType":184,"value":16066,"marks":16067,"data":16069},"🟢 CADRE STABILISÉ POUR 2026",[16068],{"type":234},{},{"nodeType":198,"data":16071,"content":16072},{},[16073],{"nodeType":184,"value":16074,"marks":16075,"data":16076},"L'adoption du budget via l'article 49-3 a clarifié la situation : le régime LMNP reste inchangé pour 2026. Les amendements sur le plafonnement de l'amortissement ont été abandonnés. Vous pouvez investir sereinement en location meublée longue durée.",[],{},{"nodeType":198,"data":16078,"content":16079},{},[16080,16085],{"nodeType":184,"value":16081,"marks":16082,"data":16084},"Seule exception",[16083],{"type":234},{},{"nodeType":184,"value":16086,"marks":16087,"data":16088}," : les meublés de tourisme non classés, dont la fiscalité a été durcie dès 2025. Pour ce type de bien, privilégiez le classement ou la location longue durée.",[],{},{"nodeType":198,"data":16090,"content":16091},{},[16092],{"nodeType":184,"value":16093,"marks":16094,"data":16095},"Pour les patrimoines multi-biens, la SCI à l'IS reste une alternative protégée des évolutions réglementaires LMNP.",[],{},{"nodeType":396,"data":16097,"content":16098},{},[16099],{"nodeType":184,"value":16100,"marks":16101,"data":16102},"Stratégies d'optimisation de l'investissement LMNP en 2026",[],{},{"nodeType":1870,"data":16104,"content":16105},{},[16106],{"nodeType":184,"value":16107,"marks":16108,"data":16109},"Privilégier la détention longue durée (au-delà de 22 ans)",[],{},{"nodeType":198,"data":16111,"content":16112},{},[16113],{"nodeType":184,"value":16114,"marks":16115,"data":16116},"L'exonération totale après 30 ans de détention compense intégralement la réintégration des amortissements instaurée en 2025. Sur une détention de 10 ans, la rentabilité nette après impôt diminue de 1,5 à 2,5 points annuels selon le montant des amortissements. Au-delà de 22 ans, l'exonération de l'impôt sur le revenu puis des prélèvements sociaux (30 ans) rétablit la rentabilité d'origine, voire l'améliore grâce à la valorisation immobilière. Cette stratégie patrimoniale transforme le LMNP en outil de transmission intergénérationnelle plutôt qu'en placement spéculatif court terme.",[],{},{"nodeType":1870,"data":16118,"content":16119},{},[16120],{"nodeType":184,"value":16121,"marks":16122,"data":16123},"Quand choisir le régime réel plutôt que le micro-BIC ?",[],{},{"nodeType":555,"data":16125,"content":16126},{},[16127,16169,16212,16255,16297,16340],{"nodeType":559,"data":16128,"content":16129},{},[16130,16139,16149,16159],{"nodeType":563,"data":16131,"content":16132},{},[16133],{"nodeType":198,"data":16134,"content":16135},{},[16136],{"nodeType":184,"value":5247,"marks":16137,"data":16138},[],{},{"nodeType":563,"data":16140,"content":16141},{},[16142],{"nodeType":198,"data":16143,"content":16144},{},[16145],{"nodeType":184,"value":16146,"marks":16147,"data":16148},"Micro-BIC",[],{},{"nodeType":563,"data":16150,"content":16151},{},[16152],{"nodeType":198,"data":16153,"content":16154},{},[16155],{"nodeType":184,"value":16156,"marks":16157,"data":16158},"Régime Réel",[],{},{"nodeType":563,"data":16160,"content":16161},{},[16162],{"nodeType":198,"data":16163,"content":16164},{},[16165],{"nodeType":184,"value":16166,"marks":16167,"data":16168},"Seuil de bascule",[],{},{"nodeType":559,"data":16170,"content":16171},{},[16172,16182,16192,16202],{"nodeType":563,"data":16173,"content":16174},{},[16175],{"nodeType":198,"data":16176,"content":16177},{},[16178],{"nodeType":184,"value":16179,"marks":16180,"data":16181},"Charges réelles",[],{},{"nodeType":563,"data":16183,"content":16184},{},[16185],{"nodeType":198,"data":16186,"content":16187},{},[16188],{"nodeType":184,"value":16189,"marks":16190,"data":16191},"\u003C 50% des loyers",[],{},{"nodeType":563,"data":16193,"content":16194},{},[16195],{"nodeType":198,"data":16196,"content":16197},{},[16198],{"nodeType":184,"value":16199,"marks":16200,"data":16201},"> 50% des loyers",[],{},{"nodeType":563,"data":16203,"content":16204},{},[16205],{"nodeType":198,"data":16206,"content":16207},{},[16208],{"nodeType":184,"value":16209,"marks":16210,"data":16211},"Si charges + travaux élevés",[],{},{"nodeType":559,"data":16213,"content":16214},{},[16215,16225,16235,16245],{"nodeType":563,"data":16216,"content":16217},{},[16218],{"nodeType":198,"data":16219,"content":16220},{},[16221],{"nodeType":184,"value":16222,"marks":16223,"data":16224},"Loyers annuels",[],{},{"nodeType":563,"data":16226,"content":16227},{},[16228],{"nodeType":198,"data":16229,"content":16230},{},[16231],{"nodeType":184,"value":16232,"marks":16233,"data":16234},"\u003C 30 000 €",[],{},{"nodeType":563,"data":16236,"content":16237},{},[16238],{"nodeType":198,"data":16239,"content":16240},{},[16241],{"nodeType":184,"value":16242,"marks":16243,"data":16244},"> 30 000 €",[],{},{"nodeType":563,"data":16246,"content":16247},{},[16248],{"nodeType":198,"data":16249,"content":16250},{},[16251],{"nodeType":184,"value":16252,"marks":16253,"data":16254},"Volume de revenus",[],{},{"nodeType":559,"data":16256,"content":16257},{},[16258,16268,16277,16287],{"nodeType":563,"data":16259,"content":16260},{},[16261],{"nodeType":198,"data":16262,"content":16263},{},[16264],{"nodeType":184,"value":16265,"marks":16266,"data":16267},"Amortissement disponible",[],{},{"nodeType":563,"data":16269,"content":16270},{},[16271],{"nodeType":198,"data":16272,"content":16273},{},[16274],{"nodeType":184,"value":4771,"marks":16275,"data":16276},[],{},{"nodeType":563,"data":16278,"content":16279},{},[16280],{"nodeType":198,"data":16281,"content":16282},{},[16283],{"nodeType":184,"value":16284,"marks":16285,"data":16286},"Oui (2-3% par an)",[],{},{"nodeType":563,"data":16288,"content":16289},{},[16290],{"nodeType":198,"data":16291,"content":16292},{},[16293],{"nodeType":184,"value":16294,"marks":16295,"data":16296},"Si bien acquis récemment",[],{},{"nodeType":559,"data":16298,"content":16299},{},[16300,16310,16320,16330],{"nodeType":563,"data":16301,"content":16302},{},[16303],{"nodeType":198,"data":16304,"content":16305},{},[16306],{"nodeType":184,"value":16307,"marks":16308,"data":16309},"Complexité",[],{},{"nodeType":563,"data":16311,"content":16312},{},[16313],{"nodeType":198,"data":16314,"content":16315},{},[16316],{"nodeType":184,"value":16317,"marks":16318,"data":16319},"Déclaration simple",[],{},{"nodeType":563,"data":16321,"content":16322},{},[16323],{"nodeType":198,"data":16324,"content":16325},{},[16326],{"nodeType":184,"value":16327,"marks":16328,"data":16329},"Comptabilité complète",[],{},{"nodeType":563,"data":16331,"content":16332},{},[16333],{"nodeType":198,"data":16334,"content":16335},{},[16336],{"nodeType":184,"value":16337,"marks":16338,"data":16339},"Acceptation gestion",[],{},{"nodeType":559,"data":16341,"content":16342},{},[16343,16353,16363,16373],{"nodeType":563,"data":16344,"content":16345},{},[16346],{"nodeType":198,"data":16347,"content":16348},{},[16349],{"nodeType":184,"value":16350,"marks":16351,"data":16352},"Coût comptable annuel",[],{},{"nodeType":563,"data":16354,"content":16355},{},[16356],{"nodeType":198,"data":16357,"content":16358},{},[16359],{"nodeType":184,"value":16360,"marks":16361,"data":16362},"0 €",[],{},{"nodeType":563,"data":16364,"content":16365},{},[16366],{"nodeType":198,"data":16367,"content":16368},{},[16369],{"nodeType":184,"value":16370,"marks":16371,"data":16372},"800-1 500 €",[],{},{"nodeType":563,"data":16374,"content":16375},{},[16376],{"nodeType":198,"data":16377,"content":16378},{},[16379],{"nodeType":184,"value":16380,"marks":16381,"data":16382},"À déduire des économies",[],{},{"nodeType":198,"data":16384,"content":16385},{},[16386],{"nodeType":184,"value":16387,"marks":16388,"data":16389},"Le basculement au régime réel devient pertinent au-delà de 25 000 à 30 000 € de loyers annuels, ou lorsque les charges réelles dépassent 50% des revenus locatifs. L'amortissement seul justifie souvent l'option pour le régime réel sur les biens récents.",[],{},{"nodeType":1870,"data":16391,"content":16392},{},[16393],{"nodeType":184,"value":16394,"marks":16395,"data":16396},"Faire classer votre meublé de tourisme ASAP",[],{},{"nodeType":198,"data":16398,"content":16399},{},[16400],{"nodeType":184,"value":16401,"marks":16402,"data":16403},"Pour les loueurs saisonniers générant plus de 15 000 € annuels, le classement 2 étoiles (coût 300-500 €) évite le basculement au nouveau régime défavorable 2026. L'économie fiscale annuelle de 3 000 à 6 000 € rentabilise l'investissement en 1 à 2 mois. Le délai d'obtention de 2 à 3 mois impose un lancement immédiat de la démarche auprès d'Atout France ou d'un organisme agréé.",[],{},{"nodeType":1870,"data":16405,"content":16406},{},[16407],{"nodeType":184,"value":16408,"marks":16409,"data":16410},"Anticiper avec une SCI à l'IS pour les gros patrimoines",[],{},{"nodeType":198,"data":16412,"content":16413},{},[16414],{"nodeType":184,"value":16415,"marks":16416,"data":16417},"La SCI soumise à l'impôt sur les sociétés devient une alternative crédible pour les patrimoines supérieurs à 3 biens ou en cas de vote d'une suppression de l'amortissement LMNP. L'IS à 15% (jusqu'à 42 500 € de bénéfice) puis 25% offre un taux inférieur aux tranches marginales élevées. L'amortissement reste garanti et non menacé par les réformes LMNP. La transmission par donation de parts sociales facilite l'organisation successorale. Limites majeures : impossibilité de sortir du capital sans fiscalité (dividendes taxés), comptabilité obligatoire (1 500-3 000 € annuels), irréversibilité de l'option IS pendant 15 ans minimum.",[],{},{"nodeType":396,"data":16419,"content":16420},{},[16421],{"nodeType":184,"value":16422,"marks":16423,"data":16424},"Arbitrage LMNP vs Statut de bailleur privé pour les nouveaux projets 2026",[],{},{"nodeType":198,"data":16426,"content":16427},{},[16428,16432,16437,16441,16446,16450,16457],{"nodeType":184,"value":16429,"marks":16430,"data":16431},"\nPour un premier investissement locatif en 2026, ",[],{},{"nodeType":184,"value":16433,"marks":16434,"data":16436},"le statut de bailleur privé devient mathématiquement plus avantageux",[16435],{"type":234},{},{"nodeType":184,"value":16438,"marks":16439,"data":16440}," si vous acceptez les contraintes (loyers plafonnés, engagement 9 ans, maximum 2 biens). \n\n",[],{},{"nodeType":184,"value":16442,"marks":16443,"data":16445},"Notre recommandation :",[16444],{"type":234},{},{"nodeType":184,"value":16447,"marks":16448,"data":16449}," Pour un investisseur disposant d'un capital limité (1-2 biens), privilégiez le statut de bailleur privé en achetant des ",[],{},{"nodeType":193,"data":16451,"content":16452},{"uri":9965},[16453],{"nodeType":184,"value":16454,"marks":16455,"data":16456},"biens déjà loués à loyers intermédiaires.",[],{},{"nodeType":184,"value":16458,"marks":16459,"data":16460}," Vous bénéficiez immédiatement de l'amortissement maximal sans vacance locative.",[],{},{"nodeType":198,"data":16462,"content":16463},{},[16464,16467,16474],{"nodeType":184,"value":9604,"marks":16465,"data":16466},[],{},{"nodeType":193,"data":16468,"content":16469},{"uri":12829},[16470],{"nodeType":184,"value":16471,"marks":16472,"data":16473},"statut de bailleur privé vs LMNP : que choisir en 2026 ?",[],{},{"nodeType":184,"value":2100,"marks":16475,"data":16476},[],{},{"nodeType":396,"data":16478,"content":16479},{},[16480],{"nodeType":184,"value":16481,"marks":16482,"data":16484},"Rappel de la réforme 2025 : réintégration des amortissements à la revente",[16483],{"type":234},{},{"nodeType":198,"data":16486,"content":16487},{},[16488],{"nodeType":184,"value":16489,"marks":16490,"data":16491},"Depuis le 1er janvier 2025, les amortissements déduits pendant la détention d'un bien LMNP sont réintégrés dans le calcul de la plus-value à la revente. 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Le calcul du ",[],{},{"nodeType":237,"data":17149,"content":17695},{"target":17150},{"metadata":17151,"sys":17154,"fields":17165},{"tags":17152,"concepts":17153},[],[],{"space":17155,"id":17157,"type":15,"createdAt":17158,"updatedAt":17159,"environment":17160,"publishedVersion":17162,"revision":3969,"contentType":17163,"locale":28},{"sys":17156},{"type":11,"linkType":12,"id":13},"NCRTVhgoVroLuEojqbDiH","2022-11-19T21:36:00.537Z","2024-05-24T13:12:18.791Z",{"sys":17161},{"id":20,"type":11,"linkType":21},46,{"sys":17164},{"type":11,"linkType":26,"id":117},{"publishDate":17166,"title":17167,"slug":17168,"category":122,"author":134,"featureImage":17169,"excerpt":17192,"content":17193,"seoComponent":17692},"2022-11-13T00:00+01:00","TRI immobilier : comprendre son rôle dans l’investissement locatif","tri-investissement-locatif",{"metadata":17170,"sys":17173,"fields":17181},{"tags":17171,"concepts":17172},[],[],{"space":17174,"id":17176,"type":158,"createdAt":17177,"updatedAt":17178,"environment":17179,"publishedVersion":331,"revision":55,"locale":28},{"sys":17175},{"type":11,"linkType":12,"id":13},"1VC5cYQWoaEV4F9N9eCjcl","2021-12-31T16:03:05.359Z","2021-12-31T16:03:15.004Z",{"sys":17180},{"id":20,"type":11,"linkType":21},{"title":17182,"description":17183,"file":17184},"Trackstone - TRI immobilier","Définition et importance du TRI dans un investissement immobilier",{"url":17185,"details":17186,"fileName":17191,"contentType":172},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1VC5cYQWoaEV4F9N9eCjcl\u002Fc3d417b3f7f52ab74ba99e4187e2c4ad\u002FTRI_immobilier.jpg",{"size":17187,"image":17188},65368,{"width":17189,"height":17190},1202,800,"TRI immobilier.jpg","Quel est l'objectif de cette méthode ? Comment calculer le TRI ? ",{"nodeType":199,"data":17194,"content":17195},{},[17196,17203,17210,17216,17222,17228,17235,17242,17249,17268,17288,17295,17302,17309,17316,17324,17347,17355,17398,17406,17413,17420,17427,17434,17441,17475,17482,17489,17509,17516,17556,17584,17602,17609,17633,17651,17667,17673],{"nodeType":198,"data":17197,"content":17198},{},[17199],{"nodeType":184,"value":17200,"marks":17201,"data":17202},"Lorsqu'on souhaite investir dans l'immobilier, le rendement est un des points clés pour vérifier la qualité de cet investissement. Mais le rendement locatif classique ne prend pas en compte l'origine des fonds et des flux financiers qui permettent l'achat. Pour ça, on utilise le TRI, taux de rendement interne. ",[],{},{"nodeType":198,"data":17204,"content":17205},{},[17206],{"nodeType":184,"value":17207,"marks":17208,"data":17209},"Quel est l'objectif de cette méthode ? Comment calculer le TRI ? Comment comparer efficacement les investissements en fonction de ce calcul ? On vous dit tout sur le taux de rendement interne en immobilier.",[],{},{"nodeType":198,"data":17211,"content":17212},{},[17213],{"nodeType":184,"value":164,"marks":17214,"data":17215},[],{},{"nodeType":389,"data":17217,"content":17221},{"target":17218},{"sys":17219},{"id":17220,"type":11,"linkType":15},"AeqHKynvSJo8JCS3NBuVc",[],{"nodeType":198,"data":17223,"content":17224},{},[17225],{"nodeType":184,"value":164,"marks":17226,"data":17227},[],{},{"nodeType":396,"data":17229,"content":17230},{},[17231],{"nodeType":184,"value":17232,"marks":17233,"data":17234},"Qu'est-ce que le TRI ?",[],{},{"nodeType":198,"data":17236,"content":17237},{},[17238],{"nodeType":184,"value":17239,"marks":17240,"data":17241},"Le TRI (taux de rentabilité interne, ou taux de rendement interne) est un indicateur financier qui aide à la décision en matière d’investissement. C'est une notion que l'on retrouve dans d'autres types d'investissement, comme l'investissement financier ou bien industriel. Il calcule la performance et donc la qualité d'un investissement. ",[],{},{"nodeType":198,"data":17243,"content":17244},{},[17245],{"nodeType":184,"value":17246,"marks":17247,"data":17248},"Dans son calcul, le TRI prend en compte tous les flux financiers concernant un investissement sur un an, pour aboutir à un taux moyen de rendement sur l'année. Il permet simplement à l'investisseur de se projeter et d'anticiper également les différents scénarios possibles en cas de revente, et la potentielle plus value. ",[],{},{"nodeType":198,"data":17250,"content":17251},{},[17252,17256,17264],{"nodeType":184,"value":17253,"marks":17254,"data":17255},"Son calcul tient également compte de l’effet de levier du crédit en fonction de l’apport personnel de départ. Il compare donc plusieurs investissements entre eux. Il est lié à ",[],{},{"nodeType":193,"data":17257,"content":17259},{"uri":17258},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvan-investissement-locatif",[17260],{"nodeType":184,"value":17261,"marks":17262,"data":17263},"la notion de VAN (valeur actuelle nette)",[],{},{"nodeType":184,"value":17265,"marks":17266,"data":17267}," car il fait en sorte que celui soit égal à zéro. En effet, la valeur actuelle des entrées de fonds équivaut donc à la valeur actuelle des sorties de fonds. Notez que plus le TRI est élevé, plus le projet immobilier est intéressant.",[],{},{"nodeType":198,"data":17269,"content":17270},{},[17271,17275,17279,17284],{"nodeType":184,"value":3037,"marks":17272,"data":17274},[17273],{"type":234},{},{"nodeType":184,"value":17276,"marks":17277,"data":17278}," : Notez que le TRI est plutôt adapté pour ",[],{},{"nodeType":184,"value":17280,"marks":17281,"data":17283},"évaluer si un investissement locatif est rentable",[17282],{"type":234},{},{"nodeType":184,"value":17285,"marks":17286,"data":17287}," et moins à comparer deux placements entre eux.",[],{},{"nodeType":396,"data":17289,"content":17290},{},[17291],{"nodeType":184,"value":17292,"marks":17293,"data":17294},"Comment calculer son TRI ?",[],{},{"nodeType":198,"data":17296,"content":17297},{},[17298],{"nodeType":184,"value":17299,"marks":17300,"data":17301},"Pour connaître la valeur de votre TRI, le calcul se base sur le montant du cashflow, donc sur le calcul de l'argent qui entre et qui sort de la poche de l'investisseur chaque mois, pour le bien immobilier.",[],{},{"nodeType":1870,"data":17303,"content":17304},{},[17305],{"nodeType":184,"value":17306,"marks":17307,"data":17308},"Qu'est-ce que comprennent les flux financiers ?",[],{},{"nodeType":198,"data":17310,"content":17311},{},[17312],{"nodeType":184,"value":17313,"marks":17314,"data":17315},"Pour calculer le TRI, il faut prendre en compte tous les flux financiers entrants et sortants. Mais de quoi parle-t-on ?",[],{},{"nodeType":198,"data":17317,"content":17318},{},[17319],{"nodeType":184,"value":17320,"marks":17321,"data":17323},"Concernant les flux entrants",[17322],{"type":234},{},{"nodeType":504,"data":17325,"content":17326},{},[17327,17337],{"nodeType":508,"data":17328,"content":17329},{},[17330],{"nodeType":198,"data":17331,"content":17332},{},[17333],{"nodeType":184,"value":17334,"marks":17335,"data":17336},"Fonds propres ;",[],{},{"nodeType":508,"data":17338,"content":17339},{},[17340],{"nodeType":198,"data":17341,"content":17342},{},[17343],{"nodeType":184,"value":17344,"marks":17345,"data":17346},"Recettes de loyers. Le montage fiscal permettra aussi la déduction des intérêts d’emprunt et d’éventuels montants de travaux.",[],{},{"nodeType":198,"data":17348,"content":17349},{},[17350],{"nodeType":184,"value":17351,"marks":17352,"data":17354},"Concernant les flux sortants",[17353],{"type":234},{},{"nodeType":504,"data":17356,"content":17357},{},[17358,17368,17378,17388],{"nodeType":508,"data":17359,"content":17360},{},[17361],{"nodeType":198,"data":17362,"content":17363},{},[17364],{"nodeType":184,"value":17365,"marks":17366,"data":17367},"Charges comme la taxe foncière ;",[],{},{"nodeType":508,"data":17369,"content":17370},{},[17371],{"nodeType":198,"data":17372,"content":17373},{},[17374],{"nodeType":184,"value":17375,"marks":17376,"data":17377},"Impôts ;",[],{},{"nodeType":508,"data":17379,"content":17380},{},[17381],{"nodeType":198,"data":17382,"content":17383},{},[17384],{"nodeType":184,"value":17385,"marks":17386,"data":17387},"Frais d’assurance ;",[],{},{"nodeType":508,"data":17389,"content":17390},{},[17391],{"nodeType":198,"data":17392,"content":17393},{},[17394],{"nodeType":184,"value":17395,"marks":17396,"data":17397},"Frais de remboursement anticipé du prêt.",[],{},{"nodeType":198,"data":17399,"content":17400},{},[17401],{"nodeType":184,"value":17402,"marks":17403,"data":17405},"Formule de calcul :",[17404],{"type":234},{},{"nodeType":198,"data":17407,"content":17408},{},[17409],{"nodeType":184,"value":17410,"marks":17411,"data":17412},"TRI = (Valeur finale\u002FMontant investi) ^ (1\u002Fn) – 1",[],{},{"nodeType":198,"data":17414,"content":17415},{},[17416],{"nodeType":184,"value":17417,"marks":17418,"data":17419},"La formule concerne donc la valeur finale, le montant investi ainsi que le nombre d'années. C'est une formule complexe à réaliser. Pour être en mesure de connaître votre TRI sans être un professionnel des mathématiques, de nombreux simulateurs existent sur Internet. ",[],{},{"nodeType":198,"data":17421,"content":17422},{},[17423],{"nodeType":184,"value":17424,"marks":17425,"data":17426},"Vous pouvez également opter pour forme d'Excel. Il suffit d'entrer vos données et vous obtenez votre tri en un instant : un gain de temps non négligeable.",[],{},{"nodeType":396,"data":17428,"content":17429},{},[17430],{"nodeType":184,"value":17431,"marks":17432,"data":17433},"Quelles données entrer ?",[],{},{"nodeType":198,"data":17435,"content":17436},{},[17437],{"nodeType":184,"value":17438,"marks":17439,"data":17440},"L’investisseur va entrer toutes ses données, par exemple :",[],{},{"nodeType":504,"data":17442,"content":17443},{},[17444,17465],{"nodeType":508,"data":17445,"content":17446},{},[17447],{"nodeType":198,"data":17448,"content":17449},{},[17450,17454,17461],{"nodeType":184,"value":17451,"marks":17452,"data":17453},"La valeur d’acquisition du bien (",[],{},{"nodeType":193,"data":17455,"content":17456},{"uri":9906},[17457],{"nodeType":184,"value":17458,"marks":17459,"data":17460},"augmentée des frais de notaire",[],{},{"nodeType":184,"value":17462,"marks":17463,"data":17464},") ;",[],{},{"nodeType":508,"data":17466,"content":17467},{},[17468],{"nodeType":198,"data":17469,"content":17470},{},[17471],{"nodeType":184,"value":17472,"marks":17473,"data":17474},"Le montant des loyers escomptés et son revenu imposable.",[],{},{"nodeType":198,"data":17476,"content":17477},{},[17478],{"nodeType":184,"value":17479,"marks":17480,"data":17481},"Pour comprendre les résultats, notez que les tableaux fonctionnent par colonnes et par année, en précisant pour chacune de façon chronologique : les revenus nets dégagés par le bien, le montant total des charges à débourser et la hausse d’impôts imputable au bien.",[],{},{"nodeType":396,"data":17483,"content":17484},{},[17485],{"nodeType":184,"value":17486,"marks":17487,"data":17488},"On obtient quoi ?",[],{},{"nodeType":198,"data":17490,"content":17491},{},[17492,17496,17505],{"nodeType":184,"value":17493,"marks":17494,"data":17495},"Premièrement, le résultat vous indique un point important, à savoir si le bien s'autofinance ou s'il faudra aller chercher dans votre propre trésorerie pour compléter votre cash-flow annuel. Puis, le calcul du TRI se base sur la durée de remboursement de prêt, l'indication de la valeur de revente du bien, un éventuel capital restant dû à la banque et ",[],{},{"nodeType":193,"data":17497,"content":17499},{"uri":17498},"https:\u002F\u002Fwww.impots.gouv.fr\u002Fportail\u002Fparticulier\u002Fje-vends-un-bien-immobilier",[17500],{"nodeType":184,"value":17501,"marks":17502,"data":17504},"l’impôt sur la plus-value",[17503],{"type":234},{},{"nodeType":184,"value":17506,"marks":17507,"data":17508},". Vous obtenez donc le taux de rendement interne, autrement dit la rentabilité de votre projet.",[],{},{"nodeType":396,"data":17510,"content":17511},{},[17512],{"nodeType":184,"value":17513,"marks":17514,"data":17515},"Mais quelle différence avec le taux de rendement locatif ?",[],{},{"nodeType":198,"data":17517,"content":17518},{},[17519,17523,17530,17534,17541,17545,17552],{"nodeType":184,"value":17520,"marks":17521,"data":17522},"La notion de TRI est différente de celle de ",[],{},{"nodeType":193,"data":17524,"content":17525},{"uri":10610},[17526],{"nodeType":184,"value":17527,"marks":17528,"data":17529},"rendement locatif brut",[],{},{"nodeType":184,"value":17531,"marks":17532,"data":17533},", de ",[],{},{"nodeType":193,"data":17535,"content":17536},{"uri":10778},[17537],{"nodeType":184,"value":17538,"marks":17539,"data":17540},"rentabilité nette",[],{},{"nodeType":184,"value":17542,"marks":17543,"data":17544}," ou encore de ",[],{},{"nodeType":193,"data":17546,"content":17547},{"uri":13884},[17548],{"nodeType":184,"value":17549,"marks":17550,"data":17551},"rendement net-net.",[],{},{"nodeType":184,"value":17553,"marks":17554,"data":17555}," Toutes ont leur place à une certaine étape de l'investissement. Par exemple, le rendement locatif brut est un calcul très simple qui va seulement servir à trier les offres locatives, en prenant simplement en compte le coût de l'achat et le montant des loyers reçus. ",[],{},{"nodeType":198,"data":17557,"content":17558},{},[17559,17563,17568,17572,17580],{"nodeType":184,"value":17560,"marks":17561,"data":17562},"Le",[],{},{"nodeType":184,"value":17564,"marks":17565,"data":17567}," calcul du TRI est beaucoup plus précis",[17566],{"type":234},{},{"nodeType":184,"value":17569,"marks":17570,"data":17571}," et vous indiquera si l'investissement est réellement rentable ou non en prenant chaque critère en compte pour être fidèle à la réalité. Il prend en compte l’origine des fonds et des flux financiers, l’impact de l’",[],{},{"nodeType":193,"data":17573,"content":17575},{"uri":17574},"https:\u002F\u002Fwww.bevouac.com\u002Fblog\u002Fdecrocher-credit-immobilier",[17576],{"nodeType":184,"value":17577,"marks":17578,"data":17579},"argent emprunté à la banque",[],{},{"nodeType":184,"value":17581,"marks":17582,"data":17583}," durant votre emprunt, l’évolution des flux comme l’inflation. En bref, chaque fluctuation possible tout au long de l'investissement entre dans le calcul.",[],{},{"nodeType":198,"data":17585,"content":17586},{},[17587,17591,17599],{"nodeType":184,"value":17588,"marks":17589,"data":17590},"Note : savez-vous ",[],{},{"nodeType":193,"data":17592,"content":17594},{"uri":17593},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fdouble-emprunt-achat-immobilier",[17595],{"nodeType":184,"value":17596,"marks":17597,"data":17598},"quand additionner 2 prêts bancaires ?",[],{},{"nodeType":184,"value":164,"marks":17600,"data":17601},[],{},{"nodeType":396,"data":17603,"content":17604},{},[17605],{"nodeType":184,"value":17606,"marks":17607,"data":17608},"Les limites du calcul du TRI",[],{},{"nodeType":198,"data":17610,"content":17611},{},[17612,17616,17621,17625,17630],{"nodeType":184,"value":17613,"marks":17614,"data":17615},"La notion de TRI est parfois critiquée, notamment dans le monde de la finance. En effet, on entend souvent que la décision d'investissement d'un projet ne peut se limiter à la seule analyse du TRI, puisqu'il s'agit, ni plus ni moins d'un taux pour lequel la Valeur Actuelle Nette est égale à zéro. Il ",[],{},{"nodeType":184,"value":17617,"marks":17618,"data":17620},"apporte une vue d'ensemble",[17619],{"type":234},{},{"nodeType":184,"value":17622,"marks":17623,"data":17624}," mais ne permet pas de déterminer si l'investissement va ",[],{},{"nodeType":184,"value":17626,"marks":17627,"data":17629},"créer de la valeur.",[17628],{"type":234},{},{"nodeType":184,"value":2100,"marks":17631,"data":17632},[],{},{"nodeType":198,"data":17634,"content":17635},{},[17636,17640,17647],{"nodeType":184,"value":17637,"marks":17638,"data":17639},"De plus, comme tous les calculs de rendement, il faut noter que même en connaissant la somme des loyers perçus, ",[],{},{"nodeType":193,"data":17641,"content":17642},{"uri":3592},[17643],{"nodeType":184,"value":17644,"marks":17645,"data":17646},"le risque de vacance locative ",[],{},{"nodeType":184,"value":17648,"marks":17649,"data":17650},"existe, il faut donc essayer de l'estimer justement. Il est important que l'analyse du TRI soit complétée par une analyse de la VAN.",[],{},{"nodeType":198,"data":17652,"content":17653},{},[17654,17658,17663],{"nodeType":184,"value":17655,"marks":17656,"data":17657},"En conclusion, le TRI ou le taux de rendement interne en immobilier est un indicateur financier qui ",[],{},{"nodeType":184,"value":17659,"marks":17660,"data":17662},"aide à la prise de décision",[17661],{"type":234},{},{"nodeType":184,"value":17664,"marks":17665,"data":17666}," en matière d’investissement, en prenant en compte l'ensemble des flux financiers pour arriver à un taux moyen de rendement annuel. Cela permet de se projeter dans le temps et de penser à la potentielle revente du bien immobilier dans un futur plus ou moins proche.",[],{},{"nodeType":389,"data":17668,"content":17672},{"target":17669},{"sys":17670},{"id":17671,"type":11,"linkType":15},"5MSypA2nGiL4k61GGYVCqs",[],{"nodeType":198,"data":17674,"content":17675},{},[17676,17680,17688],{"nodeType":184,"value":17677,"marks":17678,"data":17679},"Pour finir, pour creuser le sujet de la rentabilité d'une opération immobilière, ",[],{},{"nodeType":193,"data":17681,"content":17683},{"uri":17682},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fmontage-financier-investissement-locatif",[17684],{"nodeType":184,"value":17685,"marks":17686,"data":17687},"notre article sur les montages financiers",[],{},{"nodeType":184,"value":17689,"marks":17690,"data":17691}," est fait pour vous.",[],{},{"sys":17693},{"type":11,"linkType":15,"id":17694},"57yuvBybGL1Kom6rdCLSR4",[17696],{"nodeType":184,"value":17697,"marks":17698,"data":17699},"TRI (Taux de Rentabilité Interne)",[],{},{"nodeType":184,"value":17701,"marks":17702,"data":17703}," doit désormais intégrer systématiquement la fiscalité de sortie majorée, rendant obsolètes les simulations antérieures à 2025. Les stratégies de revente opportunistes, visant à capter rapidement la plus-value immobilière, perdent leur attractivité fiscale. L'arbitrage entre détention longue et transmission successorale devient central dans la construction patrimoniale, favorisant désormais la conservation jusqu'à exonération complète ou la donation anticipée avec réserve d'usufruit.",[],{},{"nodeType":396,"data":17705,"content":17706},{},[17707],{"nodeType":184,"value":13137,"marks":17708,"data":17709},[],{},{"nodeType":1870,"data":17711,"content":17712},{},[17713],{"nodeType":184,"value":17714,"marks":17715,"data":17716},"Le LMNP est-il supprimé en 2026 ?",[],{},{"nodeType":198,"data":17718,"content":17719},{},[17720],{"nodeType":184,"value":17721,"marks":17722,"data":17723},"Non, le statut LMNP n'est pas supprimé. Seuls les meublés de tourisme non classés subissent un durcissement majeur (plafond ramené à 15 000 € dès janvier 2026). Les locations longue durée et résidences services conservent leurs avantages fiscaux intégralement.",[],{},{"nodeType":1870,"data":17725,"content":17726},{},[17727],{"nodeType":184,"value":17728,"marks":17729,"data":17730},"La fiscalité du LMNP devient-elle moins avantageuse ?",[],{},{"nodeType":198,"data":17732,"content":17733},{},[17734],{"nodeType":184,"value":17735,"marks":17736,"data":17737},"Oui pour deux profils : les meublés de tourisme non classés (fiscalité doublée en 2026) et toutes les reventes depuis 2025 (réintégration des amortissements dans la plus-value). Les locations longue durée restent inchangées. ",[],{},{"nodeType":1870,"data":17739,"content":17740},{},[17741],{"nodeType":184,"value":17742,"marks":17743,"data":17744},"Le LMNP reste-t-il un bon investissement après 2025 ?",[],{},{"nodeType":198,"data":17746,"content":17747},{},[17748],{"nodeType":184,"value":17749,"marks":17750,"data":17751},"Oui pour les détentions longues (>22 ans), les résidences services et les meublés classés. Non pour les stratégies de revente rapide (\u003C10 ans) et les Airbnb non classés. La rentabilité dépend désormais fortement de la durée de détention et du type de location.",[],{},{"nodeType":1870,"data":17753,"content":17754},{},[17755],{"nodeType":184,"value":17756,"marks":17757,"data":17758},"Le LMNP est-il encore intéressant après le vote du statut de bailleur privé en 2026 ? ",[],{},{"nodeType":198,"data":17760,"content":17761},{},[17762,17766,17771],{"nodeType":184,"value":17763,"marks":17764,"data":17765},"Oui. Le sous-amendement n°I-3969 qui proposait de plafonner l'amortissement LMNP à 2% n'a ",[],{},{"nodeType":184,"value":17767,"marks":17768,"data":17770},"pas été retenu",[17769],{"type":234},{},{"nodeType":184,"value":17772,"marks":17773,"data":17774}," dans le texte final. Le statut bailleur privé devient pertinent pour les investisseurs acceptant des contraintes en échange d'un amortissement sur la location nue.",[],{},{"nodeType":1870,"data":17776,"content":17777},{},[17778],{"nodeType":184,"value":17779,"marks":17780,"data":17781},"Faut-il vendre son bien LMNP avant 2026 ?",[],{},{"nodeType":198,"data":17783,"content":17784},{},[17785],{"nodeType":184,"value":17786,"marks":17787,"data":17788},"Non, sauf urgence financière. La réintégration des amortissements s'applique déjà depuis janvier 2025. Vendre maintenant ou en 2026 ne change rien fiscalement. Privilégier une détention jusqu'à exonération complète (22-30 ans) pour maximiser la rentabilité après impôt.",[],{},{"nodeType":1870,"data":17790,"content":17791},{},[17792],{"nodeType":184,"value":17793,"marks":17794,"data":17795},"Quelles alternatives au LMNP ?",[],{},{"nodeType":198,"data":17797,"content":17798},{},[17799,17803,17811],{"nodeType":184,"value":17800,"marks":17801,"data":17802},"La SCI à l'IS pour les gros patrimoines (amortissement garanti, IS 15-25%), le statut LMP si revenus >23 000 € (déficit imputable), ou le conventionnement ",[],{},{"nodeType":193,"data":17804,"content":17806},{"uri":17805},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fcomment-acheter-avec-locavantages",[17807],{"nodeType":184,"value":17808,"marks":17809,"data":17810},"Loc'Avantages ",[],{},{"nodeType":184,"value":17812,"marks":17813,"data":17814},"pour la location longue durée (réduction d'impôt jusqu'à 35% du loyer, compatible LMNP).",[],{},{"nodeType":198,"data":17816,"content":17817},{},[17818],{"nodeType":184,"value":13246,"marks":17819,"data":17820},[],{},{"nodeType":504,"data":17822,"content":17823},{},[17824],{"nodeType":508,"data":17825,"content":17826},{},[17827],{"nodeType":198,"data":17828,"content":17829},{},[17830,17833,17840],{"nodeType":184,"value":164,"marks":17831,"data":17832},[],{},{"nodeType":237,"data":17834,"content":17835},{"target":13263},[17836],{"nodeType":184,"value":17837,"marks":17838,"data":17839},"Que change la loi de finance 2026 sur l'apport-cession dans l'immobilier ?",[],{},{"nodeType":184,"value":164,"marks":17841,"data":17842},[],{},{"nodeType":198,"data":17844,"content":17845},{},[17846],{"nodeType":184,"value":164,"marks":17847,"data":17848},[],{},{"metadata":17850,"sys":17853,"fields":17864},{"tags":17851,"concepts":17852},[],[],{"space":17854,"id":17856,"type":15,"createdAt":17857,"updatedAt":17858,"environment":17859,"publishedVersion":17861,"revision":23,"contentType":17862,"locale":28},{"sys":17855},{"type":11,"linkType":12,"id":13},"7AfWOdWPEnDS94ed8ejx1g","2025-11-14T12:55:18.647Z","2026-04-14T04:09:25.707Z",{"sys":17860},{"id":20,"type":11,"linkType":21},37,{"sys":17863},{"type":11,"linkType":26,"id":9350},{"pageTitle":17865,"pageDescription":17866,"ratingValue":17867,"ratingCount":17868},"LMNP 2026 : Qu'est-ce qui change ? (PLF 2026 adopté)","\nLMNP 2026 : loi de finances votée, hausse des prélèvements sociaux à 18,6 %, amortissement préservé, loi anti-Airbnb et nouveau statut bailleur privé.",4.6,354,[17870],{"nodeType":184,"value":17871,"marks":17872,"data":17874},"aux changements du LMNP en 2025 et 2026",[17873],{"type":234},{},{"nodeType":184,"value":7449,"marks":17876,"data":17878},[17877],{"type":234},{},{"nodeType":198,"data":17880,"content":17881},{},[17882],{"nodeType":184,"value":17883,"marks":17884,"data":17885},"Vous avez pour projet d'investir dans un appartement LMNP, en tant que loueur d'un bien meublé non professionnel et vous souhaitez connaître le rendement de ce type de bien ? Le statut LMNP présente de nombreux avantages par rapport à une location nue classique, au niveau de la fiscalité et de la rentabilité. ",[],{},{"nodeType":198,"data":17887,"content":17888},{},[17889],{"nodeType":184,"value":17890,"marks":17891,"data":17892},"Quel taux de rendement pouvez-vous en espérer ? Comment obtenir le meilleur taux et comment faire votre calcul ? Quel régime d'impôt choisir ? Découvrez dans cet article tous nos conseils pour réussir votre investissement locatif et obtenir le meilleur rendement possible pour votre bien LMNP.",[],{},{"nodeType":396,"data":17894,"content":17895},{},[17896],{"nodeType":184,"value":17897,"marks":17898,"data":17899},"Logement LMNP, de quoi s’agit-il ?",[],{},{"nodeType":198,"data":17901,"content":17902},{},[17903,17907,17914],{"nodeType":184,"value":17904,"marks":17905,"data":17906},"Lorsqu’on parle de ",[],{},{"nodeType":193,"data":17908,"content":17909},{"uri":371},[17910],{"nodeType":184,"value":17911,"marks":17912,"data":17913},"bien LMNP",[],{},{"nodeType":184,"value":17915,"marks":17916,"data":17917},", il s’agit de logements loués meublés mais non professionnels. Il peut s’agir d’appartements loués à l’année, de locatif saisonnier pour le tourisme, de logements dans une résidence de services ou résidence étudiante ou pour les seniors en EHPAD. ",[],{},{"nodeType":198,"data":17919,"content":17920},{},[17921,17925,17933],{"nodeType":184,"value":17922,"marks":17923,"data":17924},"Le logement LMNP peut donc prendre différentes formes mais pour pouvoir ",[],{},{"nodeType":193,"data":17926,"content":17928},{"uri":17927},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-conditions-locations",[17929],{"nodeType":184,"value":17930,"marks":17931,"data":17932},"être considéré comme une location meublée",[],{},{"nodeType":184,"value":17934,"marks":17935,"data":17936}," et profiter des avantages du statut, votre bien doit répondre à certains points comme les critères de décence ou encore un équipement précis. Parmi tous ces points pour être aux normes, on peut citer :",[],{},{"nodeType":504,"data":17938,"content":17939},{},[17940,17950,17960,17970,17980],{"nodeType":508,"data":17941,"content":17942},{},[17943],{"nodeType":198,"data":17944,"content":17945},{},[17946],{"nodeType":184,"value":17947,"marks":17948,"data":17949},"Etre équipé de chauffage ;",[],{},{"nodeType":508,"data":17951,"content":17952},{},[17953],{"nodeType":198,"data":17954,"content":17955},{},[17956],{"nodeType":184,"value":17957,"marks":17958,"data":17959},"Avoir une installation en eau potable ;",[],{},{"nodeType":508,"data":17961,"content":17962},{},[17963],{"nodeType":198,"data":17964,"content":17965},{},[17966],{"nodeType":184,"value":17967,"marks":17968,"data":17969},"Disposer d’un espace réservé à la cuisine et un réservé aux sanitaires (qui doivent absolument être séparés de la cuisine) ;",[],{},{"nodeType":508,"data":17971,"content":17972},{},[17973],{"nodeType":198,"data":17974,"content":17975},{},[17976],{"nodeType":184,"value":17977,"marks":17978,"data":17979},"Avoir une surface minimum de 9m2.",[],{},{"nodeType":508,"data":17981,"content":17982},{},[17983],{"nodeType":198,"data":17984,"content":17985},{},[17986],{"nodeType":184,"value":17987,"marks":17988,"data":17989},"Etre équipé d’un mobilier de base ; literie avec une couette pour la chambre, une table et des chaises, des luminaires, un équipement de cuisine complet avec vaisselle et ustensiles.",[],{},{"nodeType":198,"data":17991,"content":17992},{},[17993],{"nodeType":184,"value":17994,"marks":17995,"data":17996},"Lorsqu’on loue un appartement en LMNP, l’objectif est que le locataire n’ait plus qu’à installer ses affaires et puisse débuter sa vie dans le bien librement. C’est pour cette raison que celui-ci doit être équipé de tout le nécessaire pour vivre au quotidien confortablement.",[],{},{"nodeType":389,"data":17998,"content":17999},{"target":1440},[],{"nodeType":396,"data":18001,"content":18002},{},[18003],{"nodeType":184,"value":18004,"marks":18005,"data":18007},"Les avantages fiscaux de l’investissement LMNP",[18006],{"type":234},{},{"nodeType":198,"data":18009,"content":18010},{},[18011,18015,18023,18027,18032],{"nodeType":184,"value":18012,"marks":18013,"data":18014},"L'investissement immobilier meublé sous un ",[],{},{"nodeType":193,"data":18016,"content":18018},{"uri":18017},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-avantages-inconvénients",[18019],{"nodeType":184,"value":18020,"marks":18021,"data":18022},"statut non professionnel présente de nombreux avantages",[],{},{"nodeType":184,"value":18024,"marks":18025,"data":18026},", notamment au niveau de la fiscalité. Que la location soit annuelle ou saisonnière, les avantages peuvent être appliqués. ",[],{},{"nodeType":184,"value":18028,"marks":18029,"data":18031},"C'est un des points forts de ce type d'investissement, qui rend rentable ces placements immobiliers.",[18030],{"type":234},{},{"nodeType":184,"value":2100,"marks":18033,"data":18034},[],{},{"nodeType":198,"data":18036,"content":18037},{},[18038,18042,18047,18051,18059],{"nodeType":184,"value":18039,"marks":18040,"data":18041},"En effet, la location LMNP dépend du régime fiscal des Bénéfices Industriels et Commerciaux (BIC), les recettes que l'investisseur va réaliser sont donc ",[],{},{"nodeType":184,"value":18043,"marks":18044,"data":18046},"déduites des charges",[18045],{"type":234},{},{"nodeType":184,"value":18048,"marks":18049,"data":18050},". Le bien peut atteindre un amortissement, avec un ",[],{},{"nodeType":193,"data":18052,"content":18053},{"uri":1714},[18054],{"nodeType":184,"value":18055,"marks":18056,"data":18058},"déficit déduit des bénéfices locatifs pendant 10 années",[18057],{"type":234},{},{"nodeType":184,"value":18060,"marks":18061,"data":18062},". Notez en plus que cet amortissement n’est pas pris en compte dans les niches fiscales. ",[],{},{"nodeType":198,"data":18064,"content":18065},{},[18066,18071],{"nodeType":184,"value":18067,"marks":18068,"data":18070},"⚠️ Réforme 2025 importante :",[18069],{"type":234},{},{"nodeType":184,"value":18072,"marks":18073,"data":18074}," Depuis le 16 février 2025, les amortissements déduits pendant la période de location sont réintégrés dans le calcul de la plus-value lors de la revente du bien. Cela signifie que la plus-value imposable est augmentée du montant des amortissements pratiqués. Cette réforme ne concerne pas les résidences de services (étudiantes, seniors, EHPAD). Il est donc crucial d'anticiper cette fiscalité dans votre stratégie de sortie.",[],{},{"nodeType":198,"data":18076,"content":18077},{},[18078,18082,18089],{"nodeType":184,"value":18079,"marks":18080,"data":18081}," Nous avons un dossier complet sur le ",[],{},{"nodeType":193,"data":18083,"content":18084},{"uri":10681},[18085],{"nodeType":184,"value":18086,"marks":18087,"data":18088},"calcul de l'amortissement en LMNP",[],{},{"nodeType":184,"value":18090,"marks":18091,"data":18092}," si besoin.",[],{},{"nodeType":198,"data":18094,"content":18095},{},[18096],{"nodeType":184,"value":18097,"marks":18098,"data":18099},"Ensuite, plusieurs stratégies s'offrent à vous en ce qui concerne l'abattement forfaitaire selon le type de location :",[],{},{"nodeType":504,"data":18101,"content":18102},{},[18103,18118,18133],{"nodeType":508,"data":18104,"content":18105},{},[18106],{"nodeType":198,"data":18107,"content":18108},{},[18109,18114],{"nodeType":184,"value":18110,"marks":18111,"data":18113},"Location meublée longue durée (classique)",[18112],{"type":234},{},{"nodeType":184,"value":18115,"marks":18116,"data":18117}," : jusqu'à 77 700 € de recettes annuelles, abattement forfaitaire de 50%",[],{},{"nodeType":508,"data":18119,"content":18120},{},[18121],{"nodeType":198,"data":18122,"content":18123},{},[18124,18129],{"nodeType":184,"value":18125,"marks":18126,"data":18128},"Location meublée de tourisme NON CLASSÉE",[18127],{"type":234},{},{"nodeType":184,"value":18130,"marks":18131,"data":18132}," : jusqu'à 15 000 € de recettes annuelles, abattement forfaitaire de 30%",[],{},{"nodeType":508,"data":18134,"content":18135},{},[18136],{"nodeType":198,"data":18137,"content":18138},{},[18139,18144],{"nodeType":184,"value":18140,"marks":18141,"data":18143},"Location meublée de tourisme CLASSÉE ou chambres d'hôtes",[18142],{"type":234},{},{"nodeType":184,"value":18115,"marks":18145,"data":18146},[],{},{"nodeType":198,"data":18148,"content":18149},{},[18150],{"nodeType":184,"value":18151,"marks":18152,"data":18153},"Attention, si le montant obtenu grâce à votre investissement locatif dépasse ces plafonds, vous devez obligatoirement opter pour le régime réel.",[],{},{"nodeType":198,"data":18155,"content":18156},{},[18157],{"nodeType":184,"value":18158,"marks":18159,"data":18160},"Attention, si le montant obtenu grâce à votre investissement locatif est plus important, vous pouvez uniquement opter pour le régime réel simplifié. En fonction de vos revenus, le pourcentage de réduction est donc plus ou moins élevé, mais ces différents régimes restent bien plus intéressants que le régime des revenus fonciers pour une location vide. ",[],{},{"nodeType":198,"data":18162,"content":18163},{},[18164,18168,18176],{"nodeType":184,"value":18165,"marks":18166,"data":18167},"Pour augmenter votre rentabilité, d'autres solutions que le LMNP existent : pensez au ",[],{},{"nodeType":193,"data":18169,"content":18171},{"uri":18170},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-loi-pinel",[18172],{"nodeType":184,"value":18173,"marks":18174,"data":18175},"dispositif Pinel,",[],{},{"nodeType":184,"value":18177,"marks":18178,"data":18179}," dont la réduction sur le montant imposé dépend de la durée d'engagement. L'investissement reste généralement plus rentable en LMNP, mais ce dispositif reste une hypothèse si vous souhaitez profiter de réductions d'impôts sur le court terme.",[],{},{"nodeType":396,"data":18181,"content":18182},{},[18183],{"nodeType":184,"value":18184,"marks":18185,"data":18187},"Quel taux de rendement viser en LMNP ?",[18186],{"type":234},{},{"nodeType":198,"data":18189,"content":18190},{},[18191],{"nodeType":184,"value":18192,"marks":18193,"data":18194},"Comme pour toutes les catégories d'investissement immobilier, le rendement locatif dépend de plusieurs critères. Il faut évaluer l'emplacement du bien, calculer le montant du loyer, la surface de l'appartement, les travaux réalisés etc. ",[],{},{"nodeType":198,"data":18196,"content":18197},{},[18198,18202,18209,18213,18218],{"nodeType":184,"value":18199,"marks":18200,"data":18201},"La question de l'ancien et du neuf est également très importante pour pouvoir donner un indicateur de ce que serait ",[],{},{"nodeType":193,"data":18203,"content":18204},{"uri":11152},[18205],{"nodeType":184,"value":18206,"marks":18207,"data":18208},"un bon rendement locatif",[],{},{"nodeType":184,"value":18210,"marks":18211,"data":18212}," pour votre LMNP. Par exemple, concernant le lieu de l'emplacement, notez que ",[],{},{"nodeType":184,"value":18214,"marks":18215,"data":18217},"la rentabilité dans les grandes agglomérations est souvent moins élevée.",[18216],{"type":234},{},{"nodeType":184,"value":2100,"marks":18219,"data":18220},[],{},{"nodeType":198,"data":18222,"content":18223},{},[18224],{"nodeType":184,"value":18225,"marks":18226,"data":18227},"En effet, l'offre est importante, le prix d'achat et les frais de l'investisseur plus élevés, ce qui rend la rentabilité moins intéressante. Cependant, d'autres critères doivent être pris en compte : le risque de vacance locative est bien moindre, et la revente est souvent facilitée, grâce à la forte demande locative.",[],{},{"nodeType":198,"data":18229,"content":18230},{},[18231,18235,18240,18244,18251,18255,18262,18266,21624,21627,22280,22284,22289],{"nodeType":184,"value":18232,"marks":18233,"data":18234},"Pour vous donner une idée, la moyenne du rendement locatif en France pour les biens en LMNP se situe ",[],{},{"nodeType":184,"value":18236,"marks":18237,"data":18239},"entre 4 et 5%.",[18238],{"type":234},{},{"nodeType":184,"value":18241,"marks":18242,"data":18243}," En plus de ce taux intéressant, ce sont des des logements qui connaissent souvent une plus-value intéressante. Dans le cadre d'une mise en vente, et compte tenu de la réintégration des amortissements depuis 2025, il est recommandé d'attendre au minimum 22 ans pour bénéficier d'une ",[],{},{"nodeType":237,"data":18245,"content":18246},{"target":3940},[18247],{"nodeType":184,"value":18248,"marks":18249,"data":18250},"exonération totale de l'impôt sur le revenu sur la plus-value ",[],{},{"nodeType":184,"value":18252,"marks":18253,"data":18254},"(19%), et",[],{},{"nodeType":193,"data":18256,"content":18257},{"uri":2258},[18258],{"nodeType":184,"value":18259,"marks":18260,"data":18261}," 30 ans pour une exonération totale incluant les prélèvements sociaux (18,6%)",[],{},{"nodeType":184,"value":18263,"marks":18264,"data":18265},". Des abattements progressifs s'appliquent dès la 6ème année de détention. Alternativement, vous pouvez envisager une transmission par ",[],{},{"nodeType":237,"data":18267,"content":21619},{"target":18268},{"metadata":18269,"sys":18272,"fields":18283},{"tags":18270,"concepts":18271},[],[],{"space":18273,"id":18275,"type":15,"createdAt":18276,"updatedAt":18277,"environment":18278,"publishedVersion":18280,"revision":11585,"contentType":18281,"locale":28},{"sys":18274},{"type":11,"linkType":12,"id":13},"6221kG3xQv70ha2QYc9Bpb","2024-01-18T10:10:02.721Z","2025-07-28T05:39:10.378Z",{"sys":18279},{"id":20,"type":11,"linkType":21},259,{"sys":18282},{"type":11,"linkType":26,"id":117},{"title":18284,"slug":18285,"category":122,"author":134,"featureImage":18286,"excerpt":18307,"content":18308,"seoComponent":21601},"Donation à son fils \u002F sa fille ou vente : quelle est la meilleure option pour votre bien immobilier ?","donation",{"metadata":18287,"sys":18290,"fields":18297},{"tags":18288,"concepts":18289},[],[],{"space":18291,"id":18293,"type":158,"createdAt":18294,"updatedAt":18294,"environment":18295,"publishedVersion":55,"revision":34,"locale":28},{"sys":18292},{"type":11,"linkType":12,"id":13},"1GHQ9P5rpnNBni7127uFNU","2023-10-19T10:17:42.617Z",{"sys":18296},{"id":20,"type":11,"linkType":21},{"title":18298,"file":18299},"Donation d-un bien immobilier à son fils ou vente",{"url":18300,"details":18301,"fileName":18306,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1GHQ9P5rpnNBni7127uFNU\u002F49bacddecca75820be7e4db0980d720b\u002FDonation_d-un_bien_immobilier_a__son_fils_ou_vente.webp",{"size":18302,"image":18303},85466,{"width":18304,"height":18305},1700,956,"Donation d-un bien immobilier à son fils ou vente.webp","Devez-vous céder votre bien à vos enfants ou vendre ? Quelle est la décision la plus adaptée à votre situation ?",{"nodeType":199,"data":18309,"content":18310},{},[18311,18318,18325,18332,18476,18483,18498,18505,18527,18534,18546,18553,18560,18567,18591,18598,18617,18631,18638,18645,18652,18665,18672,18695,18764,18771,18906,18922,18934,18941,18948,18955,18978,18989,19032,19044,19068,19071,19078,19147,19154,19170,19177,19248,19281,19308,19323,19330,19354,19361,19368,19375,19391,19412,19420,19427,19434,19446,19458,19465,19472,19484,19514,19536,19543,19550,19557,19564,19571,19583,19599,19606,19613,19620,19627,19634,19641,19649,19656,19663,19670,19677,19684,19691,19698,19705,19713,19755,19758,19766,19798,19805,19812,19855,19862,19894,19901,19908,19915,19918,19925,19950,19960,19968,19976,20049,20057,20090,20098,20158,20166,20765,20772,20780,20787,20795,20848,20856,21078,21093,21125,21132,21147,21154,21178,21185,21192,21199,21206,21213,21220,21227,21234,21241,21257,21272,21279,21312,21328,21335,21342,21349,21383,21408,21415,21440,21513,21531,21538,21563,21579,21595],{"nodeType":198,"data":18312,"content":18313},{},[18314],{"nodeType":184,"value":18315,"marks":18316,"data":18317},"Dans le processus de transmission d'un bien immobilier à son fils ou sa fille, se pose la question cruciale de choisir entre la donation et la vente. Chacune de ces options comporte des implications financières, fiscales et juridiques significatives. ",[],{},{"nodeType":198,"data":18319,"content":18320},{},[18321],{"nodeType":184,"value":18322,"marks":18323,"data":18324},"Il est essentiel d'évaluer attentivement les avantages et les inconvénients de chaque alternative pour prendre la décision la plus adaptée à votre situation et vos besoins.",[],{},{"nodeType":198,"data":18326,"content":18327},{},[18328],{"nodeType":184,"value":18329,"marks":18330,"data":18331},"Pour vous faire gagner du temps, voici un tableau récapitulatif comparant la donation à ses enfants à la vente d'un bien immobilier de son vivant. Nous rentrons après dans les détails mais avoir cela en tête vous aidera à suivre le fil de ce dossier. ",[],{},{"nodeType":555,"data":18333,"content":18334},{},[18335,18366,18421],{"nodeType":559,"data":18336,"content":18337},{},[18338,18348,18357],{"nodeType":18339,"data":18340,"content":18341},"table-header-cell",{},[18342],{"nodeType":198,"data":18343,"content":18344},{},[18345],{"nodeType":184,"value":8605,"marks":18346,"data":18347},[],{},{"nodeType":18339,"data":18349,"content":18350},{},[18351],{"nodeType":198,"data":18352,"content":18353},{},[18354],{"nodeType":184,"value":3415,"marks":18355,"data":18356},[],{},{"nodeType":18339,"data":18358,"content":18359},{},[18360],{"nodeType":198,"data":18361,"content":18362},{},[18363],{"nodeType":184,"value":3430,"marks":18364,"data":18365},[],{},{"nodeType":559,"data":18367,"content":18368},{},[18369,18380,18404],{"nodeType":563,"data":18370,"content":18371},{},[18372],{"nodeType":198,"data":18373,"content":18374},{},[18375],{"nodeType":184,"value":18376,"marks":18377,"data":18379},"Vente d'un bien immobilier",[18378],{"type":234},{},{"nodeType":563,"data":18381,"content":18382},{},[18383,18390,18397],{"nodeType":198,"data":18384,"content":18385},{},[18386],{"nodeType":184,"value":18387,"marks":18388,"data":18389},"1. Liquidité immédiate",[],{},{"nodeType":198,"data":18391,"content":18392},{},[18393],{"nodeType":184,"value":18394,"marks":18395,"data":18396},"2. Contrôle sur le processus de vente",[],{},{"nodeType":198,"data":18398,"content":18399},{},[18400],{"nodeType":184,"value":18401,"marks":18402,"data":18403},"3. Réduction des coûts de succession",[],{},{"nodeType":563,"data":18405,"content":18406},{},[18407,18414],{"nodeType":198,"data":18408,"content":18409},{},[18410],{"nodeType":184,"value":18411,"marks":18412,"data":18413},"1. Impôts sur les gains en capital",[],{},{"nodeType":198,"data":18415,"content":18416},{},[18417],{"nodeType":184,"value":18418,"marks":18419,"data":18420},"2. Perte de patrimoine familial",[],{},{"nodeType":559,"data":18422,"content":18423},{},[18424,18435,18459],{"nodeType":563,"data":18425,"content":18426},{},[18427],{"nodeType":198,"data":18428,"content":18429},{},[18430],{"nodeType":184,"value":18431,"marks":18432,"data":18434},"Léguer un bien immobilier",[18433],{"type":234},{},{"nodeType":563,"data":18436,"content":18437},{},[18438,18445,18452],{"nodeType":198,"data":18439,"content":18440},{},[18441],{"nodeType":184,"value":18442,"marks":18443,"data":18444},"1. Transmission du patrimoine familial",[],{},{"nodeType":198,"data":18446,"content":18447},{},[18448],{"nodeType":184,"value":18449,"marks":18450,"data":18451},"2. Avantages fiscaux pour les héritiers",[],{},{"nodeType":198,"data":18453,"content":18454},{},[18455],{"nodeType":184,"value":18456,"marks":18457,"data":18458},"3. Possibilité de continuer à utiliser le bien",[],{},{"nodeType":563,"data":18460,"content":18461},{},[18462,18469],{"nodeType":198,"data":18463,"content":18464},{},[18465],{"nodeType":184,"value":18466,"marks":18467,"data":18468},"1. Coûts de succession",[],{},{"nodeType":198,"data":18470,"content":18471},{},[18472],{"nodeType":184,"value":18473,"marks":18474,"data":18475},"2. Incertitude sur la transmission",[],{},{"nodeType":396,"data":18477,"content":18478},{},[18479],{"nodeType":184,"value":18480,"marks":18481,"data":18482},"Quelles différences entre un bien immobilier donné à son enfant et un bien hérité ?",[],{},{"nodeType":198,"data":18484,"content":18485},{},[18486,18490,18495],{"nodeType":184,"value":18487,"marks":18488,"data":18489},"Pour bien comprendre la gestion du patrimoine immobilier, il est essentiel de distinguer deux mécanismes juridiques fondamentaux : ",[],{},{"nodeType":184,"value":18491,"marks":18492,"data":18494},"la donation et la succession",[18493],{"type":234},{},{"nodeType":184,"value":10495,"marks":18496,"data":18497},[],{},{"nodeType":198,"data":18499,"content":18500},{},[18501],{"nodeType":184,"value":18502,"marks":18503,"data":18504},"Bien que les deux processus impliquent le transfert d'un bien immobilier d'un parent à un enfant, leurs implications légales et financières varient considérablement.",[],{},{"nodeType":2959,"data":18506,"content":18526},{"target":18507},{"metadata":18508,"sys":18511,"fields":18518},{"tags":18509,"concepts":18510},[],[],{"space":18512,"id":18514,"type":158,"createdAt":18515,"updatedAt":18515,"environment":18516,"publishedVersion":55,"revision":34,"locale":28},{"sys":18513},{"type":11,"linkType":12,"id":13},"BOsDQekT9jCg4AUvtQvrD","2023-10-19T10:17:42.608Z",{"sys":18517},{"id":20,"type":11,"linkType":21},{"title":18519,"file":18520},"LMNP ou Censi-Bouvard quel dispositif choisir",{"url":18521,"details":18522,"fileName":18525,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002FBOsDQekT9jCg4AUvtQvrD\u002Ff0d3d12f0f824ac3403aeab8141c656d\u002FLMNP_ou_Censi-Bouvard_quel_dispositif_choisir.webp",{"size":18523,"image":18524},90788,{"width":288,"height":289},"LMNP ou Censi-Bouvard quel dispositif choisir.webp",[],{"nodeType":1870,"data":18528,"content":18529},{},[18530],{"nodeType":184,"value":18531,"marks":18532,"data":18533},"Qu'est-ce qu'une donation immobilière ?",[],{},{"nodeType":198,"data":18535,"content":18536},{},[18537,18541],{"nodeType":184,"value":18538,"marks":18539,"data":18540},"Dans une donation immobilière, un parent (le donateur) choisit volontairement de transférer la propriété d'un bien immobilier à son enfant (le donataire) ",[],{},{"nodeType":184,"value":18542,"marks":18543,"data":18545},"de son vivant. ",[18544],{"type":234},{},{"nodeType":198,"data":18547,"content":18548},{},[18549],{"nodeType":184,"value":18550,"marks":18551,"data":18552},"Ce processus nécessite la rédaction d'un acte notarié, qui est un document juridique officiel, pour formaliser le transfert de propriété. Sans cet acte notarié, la donation est considérée comme nulle et non avenue.",[],{},{"nodeType":198,"data":18554,"content":18555},{},[18556],{"nodeType":184,"value":18557,"marks":18558,"data":18559},"La procédure de donation implique plusieurs étapes clés. D'abord, le donateur et le donataire doivent se mettre d'accord sur les termes de la donation. ",[],{},{"nodeType":198,"data":18561,"content":18562},{},[18563],{"nodeType":184,"value":18564,"marks":18565,"data":18566},"Ensuite, un notaire rédige l'acte de donation, qui doit ensuite être enregistré. Cette étape est cruciale car elle garantit la légalité du transfert et permet d'éviter d'éventuels litiges futurs.",[],{},{"nodeType":2959,"data":18568,"content":18590},{"target":18569},{"metadata":18570,"sys":18573,"fields":18580},{"tags":18571,"concepts":18572},[],[],{"space":18574,"id":18576,"type":158,"createdAt":18577,"updatedAt":18577,"environment":18578,"publishedVersion":55,"revision":34,"locale":28},{"sys":18575},{"type":11,"linkType":12,"id":13},"3FawGWIDefSYvHwQzP0RBa","2023-10-19T10:16:49.529Z",{"sys":18579},{"id":20,"type":11,"linkType":21},{"title":18581,"file":18582},"Puis-je louer mon appartement en LMNP",{"url":18583,"details":18584,"fileName":18589,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F3FawGWIDefSYvHwQzP0RBa\u002Fc74f8e5eccedc3a7f3019fd0b1fc720e\u002FPuis-je_louer_mon_appartement_en_LMNP.webp",{"size":18585,"image":18586},98960,{"width":18587,"height":18588},1360,765,"Puis-je louer mon appartement en LMNP.webp",[],{"nodeType":1870,"data":18592,"content":18593},{},[18594],{"nodeType":184,"value":18595,"marks":18596,"data":18597},"Qu'est-ce qu'une succession immobilière?",[],{},{"nodeType":198,"data":18599,"content":18600},{},[18601,18605,18613],{"nodeType":184,"value":18602,"marks":18603,"data":18604},"En contraste, une ",[],{},{"nodeType":193,"data":18606,"content":18608},{"uri":18607},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-de-maison-apres-un-deces",[18609],{"nodeType":184,"value":18610,"marks":18611,"data":18612},"succession survient après le décès du propriétaire",[],{},{"nodeType":184,"value":18614,"marks":18615,"data":18616}," (le de cujus). Le bien immobilier est alors transmis à l'héritier (ou aux héritiers) selon les dispositions testamentaires du défunt ou, en l'absence de testament, selon les règles de succession légale.",[],{},{"nodeType":3030,"data":18618,"content":18619},{},[18620],{"nodeType":198,"data":18621,"content":18622},{},[18623,18627],{"nodeType":184,"value":3037,"marks":18624,"data":18626},[18625],{"type":234},{},{"nodeType":184,"value":18628,"marks":18629,"data":18630}," : Qu'il s'agisse d'une donation ou d'une succession, elles doivent être déclarées aux impôts.",[],{},{"nodeType":1870,"data":18632,"content":18633},{},[18634],{"nodeType":184,"value":18635,"marks":18636,"data":18637},"Quelle imposition pour la succession et la donation ?",[],{},{"nodeType":198,"data":18639,"content":18640},{},[18641],{"nodeType":184,"value":18642,"marks":18643,"data":18644},"En France, les donations immobilières sont soumises à des droits de mutation à titre gratuit. Les droits de mutation varient en fonction du lien de parenté entre le donateur et le donataire, ainsi que du montant de la donation. La donation a un enfant diffère de celle entre époux ou autre membre de la famille :",[],{},{"nodeType":198,"data":18646,"content":18647},{},[18648],{"nodeType":184,"value":18649,"marks":18650,"data":18651},"Donation entre époux ou partenaires de PACS :",[],{},{"nodeType":504,"data":18653,"content":18654},{},[18655],{"nodeType":508,"data":18656,"content":18657},{},[18658],{"nodeType":198,"data":18659,"content":18660},{},[18661],{"nodeType":184,"value":18662,"marks":18663,"data":18664},"Exonération totale de droits de mutation.",[],{},{"nodeType":198,"data":18666,"content":18667},{},[18668],{"nodeType":184,"value":18669,"marks":18670,"data":18671},"Donation aux enfants :",[],{},{"nodeType":504,"data":18673,"content":18674},{},[18675,18685],{"nodeType":508,"data":18676,"content":18677},{},[18678],{"nodeType":198,"data":18679,"content":18680},{},[18681],{"nodeType":184,"value":18682,"marks":18683,"data":18684},"Abattement de 100 000 euros par parent tous les 15 ans.",[],{},{"nodeType":508,"data":18686,"content":18687},{},[18688],{"nodeType":198,"data":18689,"content":18690},{},[18691],{"nodeType":184,"value":18692,"marks":18693,"data":18694},"Taux d'imposition de 5% jusqu'à 8 072 euros, 10% de 8 073 euros à 12 109 euros, 15% de 12 110 euros à 15 932 euros, 20% de 15 933 euros à 552 324 euros, 30% au-delà.",[],{},{"nodeType":1900,"data":18696,"content":18697},{},[18698,18731],{"nodeType":508,"data":18699,"content":18700},{},[18701,18708],{"nodeType":198,"data":18702,"content":18703},{},[18704],{"nodeType":184,"value":18705,"marks":18706,"data":18707},"Donation aux petits-enfants :",[],{},{"nodeType":504,"data":18709,"content":18710},{},[18711,18721],{"nodeType":508,"data":18712,"content":18713},{},[18714],{"nodeType":198,"data":18715,"content":18716},{},[18717],{"nodeType":184,"value":18718,"marks":18719,"data":18720},"Abattement de 31 865 euros tous les 15 ans.",[],{},{"nodeType":508,"data":18722,"content":18723},{},[18724],{"nodeType":198,"data":18725,"content":18726},{},[18727],{"nodeType":184,"value":18728,"marks":18729,"data":18730},"Taux d'imposition similaire à celui des enfants.",[],{},{"nodeType":508,"data":18732,"content":18733},{},[18734,18741],{"nodeType":198,"data":18735,"content":18736},{},[18737],{"nodeType":184,"value":18738,"marks":18739,"data":18740},"Donation aux autres bénéficiaires (frères, sœurs, neveux, nièces, etc.) :",[],{},{"nodeType":504,"data":18742,"content":18743},{},[18744,18754],{"nodeType":508,"data":18745,"content":18746},{},[18747],{"nodeType":198,"data":18748,"content":18749},{},[18750],{"nodeType":184,"value":18751,"marks":18752,"data":18753},"Abattement de 15 932 euros.",[],{},{"nodeType":508,"data":18755,"content":18756},{},[18757],{"nodeType":198,"data":18758,"content":18759},{},[18760],{"nodeType":184,"value":18761,"marks":18762,"data":18763},"Taux d'imposition de 35% jusqu'à 24 430 euros, 45% au-delà.",[],{},{"nodeType":198,"data":18765,"content":18766},{},[18767],{"nodeType":184,"value":18768,"marks":18769,"data":18770},"Pour vous aider à y voir pus clair, voici un tableau récapitulatif : ",[],{},{"nodeType":555,"data":18772,"content":18773},{},[18774,18807,18840,18873],{"nodeType":559,"data":18775,"content":18776},{},[18777,18787,18797],{"nodeType":18339,"data":18778,"content":18779},{},[18780],{"nodeType":198,"data":18781,"content":18782},{},[18783],{"nodeType":184,"value":18784,"marks":18785,"data":18786},"Type de bénéficiaire",[],{},{"nodeType":18339,"data":18788,"content":18789},{},[18790],{"nodeType":198,"data":18791,"content":18792},{},[18793],{"nodeType":184,"value":18794,"marks":18795,"data":18796},"Abattement",[],{},{"nodeType":18339,"data":18798,"content":18799},{},[18800],{"nodeType":198,"data":18801,"content":18802},{},[18803],{"nodeType":184,"value":18804,"marks":18805,"data":18806},"Taux d'imposition",[],{},{"nodeType":559,"data":18808,"content":18809},{},[18810,18820,18830],{"nodeType":563,"data":18811,"content":18812},{},[18813],{"nodeType":198,"data":18814,"content":18815},{},[18816],{"nodeType":184,"value":18817,"marks":18818,"data":18819},"Enfants",[],{},{"nodeType":563,"data":18821,"content":18822},{},[18823],{"nodeType":198,"data":18824,"content":18825},{},[18826],{"nodeType":184,"value":18827,"marks":18828,"data":18829},"100 000 euros tous les 15 ans",[],{},{"nodeType":563,"data":18831,"content":18832},{},[18833],{"nodeType":198,"data":18834,"content":18835},{},[18836],{"nodeType":184,"value":18837,"marks":18838,"data":18839},"5% jusqu'à 8 072 euros, 10% de 8 073 à 12 109 euros, 15% de 12 110 à 15 932 euros, 20% de 15 933 à 552 324 euros, 30% au-delà",[],{},{"nodeType":559,"data":18841,"content":18842},{},[18843,18853,18863],{"nodeType":563,"data":18844,"content":18845},{},[18846],{"nodeType":198,"data":18847,"content":18848},{},[18849],{"nodeType":184,"value":18850,"marks":18851,"data":18852},"Petits-enfants",[],{},{"nodeType":563,"data":18854,"content":18855},{},[18856],{"nodeType":198,"data":18857,"content":18858},{},[18859],{"nodeType":184,"value":18860,"marks":18861,"data":18862},"31 865 euros tous les 15 ans",[],{},{"nodeType":563,"data":18864,"content":18865},{},[18866],{"nodeType":198,"data":18867,"content":18868},{},[18869],{"nodeType":184,"value":18870,"marks":18871,"data":18872},"Similaire à celui des enfants",[],{},{"nodeType":559,"data":18874,"content":18875},{},[18876,18886,18896],{"nodeType":563,"data":18877,"content":18878},{},[18879],{"nodeType":198,"data":18880,"content":18881},{},[18882],{"nodeType":184,"value":18883,"marks":18884,"data":18885},"Autres bénéficiaires",[],{},{"nodeType":563,"data":18887,"content":18888},{},[18889],{"nodeType":198,"data":18890,"content":18891},{},[18892],{"nodeType":184,"value":18893,"marks":18894,"data":18895},"15 932 euros",[],{},{"nodeType":563,"data":18897,"content":18898},{},[18899],{"nodeType":198,"data":18900,"content":18901},{},[18902],{"nodeType":184,"value":18903,"marks":18904,"data":18905},"35% jusqu'à 24 430 euros, 45% au-delà",[],{},{"nodeType":198,"data":18907,"content":18908},{},[18909,18913,18918],{"nodeType":184,"value":18910,"marks":18911,"data":18912},"Il est important de noter que ces taux sont ",[],{},{"nodeType":184,"value":18914,"marks":18915,"data":18917},"applicables après l'application des abattements",[18916],{"type":234},{},{"nodeType":184,"value":18919,"marks":18920,"data":18921}," correspondants. ",[],{},{"nodeType":198,"data":18923,"content":18924},{},[18925,18929],{"nodeType":184,"value":18926,"marks":18927,"data":18928},"En outre, des règles spécifiques peuvent s'appliquer dans certaines situations, et il est toujours recommandé de consulter un notaire ou un expert en fiscalité pour obtenir des conseils adaptés à votre situation particulière. Les règles fiscales peuvent également évoluer, il est donc essentiel de ",[],{},{"nodeType":184,"value":18930,"marks":18931,"data":18933},"se référer aux lois en vigueur au moment de la donation.",[18932],{"type":234},{},{"nodeType":1870,"data":18935,"content":18936},{},[18937],{"nodeType":184,"value":18938,"marks":18939,"data":18940},"Exemple de calcul de droits de donation aux enfants",[],{},{"nodeType":198,"data":18942,"content":18943},{},[18944],{"nodeType":184,"value":18945,"marks":18946,"data":18947},"Voici un petit exemple de donation aux enfants pour vous aider.",[],{},{"nodeType":198,"data":18949,"content":18950},{},[18951],{"nodeType":184,"value":18952,"marks":18953,"data":18954},"Imaginez un parent souhaitant donner un bien immobilier d'une valeur de 400 000 euros à son enfant.",[],{},{"nodeType":504,"data":18956,"content":18957},{},[18958,18968],{"nodeType":508,"data":18959,"content":18960},{},[18961],{"nodeType":198,"data":18962,"content":18963},{},[18964],{"nodeType":184,"value":18965,"marks":18966,"data":18967},"Abattement : 100 000 euros tous les 15 ans.",[],{},{"nodeType":508,"data":18969,"content":18970},{},[18971],{"nodeType":198,"data":18972,"content":18973},{},[18974],{"nodeType":184,"value":18975,"marks":18976,"data":18977},"Valeur nette imposable : 400 000 - 100 000 = 300 000 euros.",[],{},{"nodeType":198,"data":18979,"content":18980},{},[18981,18986],{"nodeType":184,"value":18982,"marks":18983,"data":18985},"Calcul des droits de donation",[18984],{"type":234},{},{"nodeType":184,"value":9462,"marks":18987,"data":18988},[],{},{"nodeType":504,"data":18990,"content":18991},{},[18992,19002,19012,19022],{"nodeType":508,"data":18993,"content":18994},{},[18995],{"nodeType":198,"data":18996,"content":18997},{},[18998],{"nodeType":184,"value":18999,"marks":19000,"data":19001},"5% sur les premiers 8 072 euros : 8 072 x 5% = 403,60 euros.",[],{},{"nodeType":508,"data":19003,"content":19004},{},[19005],{"nodeType":198,"data":19006,"content":19007},{},[19008],{"nodeType":184,"value":19009,"marks":19010,"data":19011},"10% sur la tranche de 8 073 à 12 109 euros : (12 109 - 8 073) x 10% = 403,60 euros.",[],{},{"nodeType":508,"data":19013,"content":19014},{},[19015],{"nodeType":198,"data":19016,"content":19017},{},[19018],{"nodeType":184,"value":19019,"marks":19020,"data":19021},"15% sur la tranche de 12 110 à 15 932 euros : (15 932 - 12 110) x 15% = 573,30 euros.",[],{},{"nodeType":508,"data":19023,"content":19024},{},[19025],{"nodeType":198,"data":19026,"content":19027},{},[19028],{"nodeType":184,"value":19029,"marks":19030,"data":19031},"20% sur le reste jusqu'à 300 000 euros : (300 000 - 15 933) x 20% = 56 813,40 euros.",[],{},{"nodeType":198,"data":19033,"content":19034},{},[19035,19040],{"nodeType":184,"value":19036,"marks":19037,"data":19039},"Total des droits de donation",[19038],{"type":234},{},{"nodeType":184,"value":19041,"marks":19042,"data":19043}," : 403,60 + 403,60 + 573,30 + 56 813,40 = 58 193,90 euros.",[],{},{"nodeType":2959,"data":19045,"content":19067},{"target":19046},{"metadata":19047,"sys":19050,"fields":19057},{"tags":19048,"concepts":19049},[],[],{"space":19051,"id":19053,"type":158,"createdAt":19054,"updatedAt":19054,"environment":19055,"publishedVersion":55,"revision":34,"locale":28},{"sys":19052},{"type":11,"linkType":12,"id":13},"44BXUtY1bHMPzE4eaRa3XA","2022-11-19T15:49:37.774Z",{"sys":19056},{"id":20,"type":11,"linkType":21},{"title":19058,"file":19059},"fiscalité investissement immobilier locatif",{"url":19060,"details":19061,"fileName":19066,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F44BXUtY1bHMPzE4eaRa3XA\u002F31e39df5d238a3c46c29c81cc558e1c4\u002Ffiscalite___investissement_immobilier_locatif.webp",{"size":19062,"image":19063},98608,{"width":19064,"height":19065},1229,691,"fiscalité investissement immobilier locatif.webp",[],{"nodeType":2748,"data":19069,"content":19070},{},[],{"nodeType":198,"data":19072,"content":19073},{},[19074],{"nodeType":184,"value":19075,"marks":19076,"data":19077},"Dans le cadre d'une succession, ou d'une donation qui se veut rapide, vous pouvez aussi vendre le bien occupé avec Trackstone. ",[],{},{"nodeType":504,"data":19079,"content":19080},{},[19081,19091,19101,19111,19121,19131],{"nodeType":508,"data":19082,"content":19083},{},[19084],{"nodeType":198,"data":19085,"content":19086},{},[19087],{"nodeType":184,"value":19088,"marks":19089,"data":19090},"Pas de vacance locative entre la mise en vente de votre bien et l’achat. Vous continuez à toucher les loyers jusqu’au jour de l’acte authentique de vente. Vous optimisez ainsi votre cash-flow jusqu’au dernier jour.",[],{},{"nodeType":508,"data":19092,"content":19093},{},[19094],{"nodeType":198,"data":19095,"content":19096},{},[19097],{"nodeType":184,"value":19098,"marks":19099,"data":19100},"Pas besoin de donner congé à votre locataire",[],{},{"nodeType":508,"data":19102,"content":19103},{},[19104],{"nodeType":198,"data":19105,"content":19106},{},[19107],{"nodeType":184,"value":19108,"marks":19109,"data":19110},"Seulement 4,5% de commission sur la vente du bien ( versus 5 à 10% pour une agence)",[],{},{"nodeType":508,"data":19112,"content":19113},{},[19114],{"nodeType":198,"data":19115,"content":19116},{},[19117],{"nodeType":184,"value":19118,"marks":19119,"data":19120},"Un réseau d’investisseurs qualifié, vous recevez uniquement des offres sérieuses.",[],{},{"nodeType":508,"data":19122,"content":19123},{},[19124],{"nodeType":198,"data":19125,"content":19126},{},[19127],{"nodeType":184,"value":19128,"marks":19129,"data":19130},"Pas de décote obligatoire ( nos investisseurs s'intéressent seulement aux performances financières du bien).",[],{},{"nodeType":508,"data":19132,"content":19133},{},[19134,19141,19144],{"nodeType":198,"data":19135,"content":19136},{},[19137],{"nodeType":184,"value":19138,"marks":19139,"data":19140},"Pas de visite. Ne vous déplacez pas, les visites sont organisée par Trackstone avec votre locataire.\n",[],{},{"nodeType":389,"data":19142,"content":19143},{"target":9988},[],{"nodeType":2748,"data":19145,"content":19146},{},[],{"nodeType":396,"data":19148,"content":19149},{},[19150],{"nodeType":184,"value":19151,"marks":19152,"data":19153},"Peut-on vendre une maison ou un appartement dont on a hérité ?",[],{},{"nodeType":198,"data":19155,"content":19156},{},[19157,19161,19166],{"nodeType":184,"value":19158,"marks":19159,"data":19160},"Lorsqu'une personne hérite d'une propriété, elle devient le propriétaire du bien. Elle est donc totalement dans son droit lors de la revente de de bien, la location ou d'autres projets et a le ",[],{},{"nodeType":184,"value":19162,"marks":19163,"data":19165},"droit de le vendre, le louer",[19164],{"type":234},{},{"nodeType":184,"value":19167,"marks":19168,"data":19169}," ou prendre d'autres décisions à son sujet. ",[],{},{"nodeType":198,"data":19171,"content":19172},{},[19173],{"nodeType":184,"value":19174,"marks":19175,"data":19176},"Notez cependant quelques points à considérer :",[],{},{"nodeType":1900,"data":19178,"content":19179},{},[19180,19190,19208,19218,19228,19238],{"nodeType":508,"data":19181,"content":19182},{},[19183],{"nodeType":198,"data":19184,"content":19185},{},[19186],{"nodeType":184,"value":19187,"marks":19188,"data":19189},"Règles de succession : Assurez-vous d'abord que la succession a été correctement réglée et que vous avez la pleine propriété du bien.",[],{},{"nodeType":508,"data":19191,"content":19192},{},[19193],{"nodeType":198,"data":19194,"content":19195},{},[19196,19200,19204],{"nodeType":184,"value":19197,"marks":19198,"data":19199},"Plus-value éventuelle : En France, si la valeur du bien a augmenté entre la date du décès du propriétaire initial et celle de la vente, il peut y avoir une ",[],{},{"nodeType":184,"value":7080,"marks":19201,"data":19203},[19202],{"type":234},{},{"nodeType":184,"value":19205,"marks":19206,"data":19207},". Certaines exonérations peuvent s'appliquer, notamment en cas de vente de la résidence principale ou en cas d'exonération liée à la durée de détention.",[],{},{"nodeType":508,"data":19209,"content":19210},{},[19211],{"nodeType":198,"data":19212,"content":19213},{},[19214],{"nodeType":184,"value":19215,"marks":19216,"data":19217},"Frais de succession : Les frais de succession peuvent également impacter le coût global de l'héritage. Assurez-vous de prendre en compte ces frais dans vos calculs.",[],{},{"nodeType":508,"data":19219,"content":19220},{},[19221],{"nodeType":198,"data":19222,"content":19223},{},[19224],{"nodeType":184,"value":19225,"marks":19226,"data":19227},"Informations sur le bien : Lors de la vente, il est important de fournir toutes les informations nécessaires sur le bien, y compris les éventuels travaux réalisés, les charges, etc.",[],{},{"nodeType":508,"data":19229,"content":19230},{},[19231],{"nodeType":198,"data":19232,"content":19233},{},[19234],{"nodeType":184,"value":19235,"marks":19236,"data":19237},"Impacts fiscaux : Consultez un professionnel de la fiscalité pour comprendre les implications fiscales spécifiques liées à la vente d'un bien hérité, en fonction de votre situation personnelle.",[],{},{"nodeType":508,"data":19239,"content":19240},{},[19241],{"nodeType":198,"data":19242,"content":19243},{},[19244],{"nodeType":184,"value":19245,"marks":19246,"data":19247},"Consentement des autres héritiers : Si plusieurs personnes ont hérité du bien, le consentement de tous les héritiers peut être nécessaire pour la vente, sauf si un tribunal a ordonné la division du bien.\n",[],{},{"nodeType":198,"data":19249,"content":19250},{},[19251,19256,19263,19268,19272,19277],{"nodeType":184,"value":19252,"marks":19253,"data":19255},"Chez ",[19254],{"type":234},{},{"nodeType":193,"data":19257,"content":19258},{"uri":3789},[19259],{"nodeType":184,"value":3745,"marks":19260,"data":19262},[19261],{"type":234},{},{"nodeType":184,"value":19264,"marks":19265,"data":19267},", nous vendons souvent des biens hérités loués suite à une succession.",[19266],{"type":234},{},{"nodeType":184,"value":19269,"marks":19270,"data":19271}," Notre particularité ? Nous vendons les biens loués comme des produits financiers pour des investisseurs aguerris. L'avantage pour les consorts est de pouvoir ",[],{},{"nodeType":184,"value":19273,"marks":19274,"data":19276},"vendre rapidement",[19275],{"type":234},{},{"nodeType":184,"value":19278,"marks":19279,"data":19280}," des biens sans avoir à donner congé aux locataires, ce qui retarderait la mise sur le marché du bien et la vente. ",[],{},{"nodeType":198,"data":19282,"content":19283},{},[19284,19288,19293,19297,19305],{"nodeType":184,"value":19285,"marks":19286,"data":19287},"Il est recommandé de consulter un notaire ou un expert en immobilier pour vous guider à travers les étapes légales et fiscales liées à la vente d'un bien hérité. Ces professionnels peuvent vous aider à éviter des complications potentielles et à ",[],{},{"nodeType":184,"value":19289,"marks":19290,"data":19292},"maximiser la valeur de la transaction",[19291],{"type":234},{},{"nodeType":184,"value":19294,"marks":19295,"data":19296},". Ainsi, vous saurez aisément ",[],{},{"nodeType":193,"data":19298,"content":19300},{"uri":19299},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fbien-immobilier-herite",[19301],{"nodeType":184,"value":19302,"marks":19303,"data":19304},"quoi faire du bien dont vous avez hérité",[],{},{"nodeType":184,"value":197,"marks":19306,"data":19307},[],{},{"nodeType":198,"data":19309,"content":19310},{},[19311,19315,19320],{"nodeType":184,"value":19312,"marks":19313,"data":19314},"Si plusieurs enfants sont concernés par l'héritage, ils devront trouver un accord entre tous afin d'effectuer la vente du bien. ",[],{},{"nodeType":184,"value":19316,"marks":19317,"data":19319},"En cas de conflit, la vente du bien ne pourra pas avoir lieu.",[19318],{"type":234},{},{"nodeType":184,"value":2100,"marks":19321,"data":19322},[],{},{"nodeType":198,"data":19324,"content":19325},{},[19326],{"nodeType":184,"value":19327,"marks":19328,"data":19329},"L’acte de succession est rédigé par le notaire qui déterminera le droit de chacun des héritiers, selon les volontés de la personne décédée. C'est également le notaire qui sera en charge d'effectuer les procédures fiscales et hypothécaires et le paiement des droits de succession.",[],{},{"nodeType":2959,"data":19331,"content":19353},{"target":19332},{"metadata":19333,"sys":19336,"fields":19343},{"tags":19334,"concepts":19335},[],[],{"space":19337,"id":19339,"type":158,"createdAt":19340,"updatedAt":19340,"environment":19341,"publishedVersion":55,"revision":34,"locale":28},{"sys":19338},{"type":11,"linkType":12,"id":13},"5NB51FKlRDv907AsUqRTmR","2022-11-11T17:35:00.827Z",{"sys":19342},{"id":20,"type":11,"linkType":21},{"title":19344,"file":19345},"trouver un locataire sérieux sans agence",{"url":19346,"details":19347,"fileName":19352,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F5NB51FKlRDv907AsUqRTmR\u002Ff763dcfbdab9e4db42f32a5d9f74e196\u002Ftrouver_un_locataire_se__rieux_sans_agence.webp",{"size":19348,"image":19349},90652,{"width":19350,"height":19351},1814,1020,"trouver un locataire sérieux sans agence.webp",[],{"nodeType":396,"data":19355,"content":19356},{},[19357],{"nodeType":184,"value":19358,"marks":19359,"data":19360},"Peut-on vendre un logement après donation ?",[],{},{"nodeType":198,"data":19362,"content":19363},{},[19364],{"nodeType":184,"value":19365,"marks":19366,"data":19367},"Il est tout à fait possible de vendre une maison ou un appartement après une donation. ",[],{},{"nodeType":198,"data":19369,"content":19370},{},[19371],{"nodeType":184,"value":19372,"marks":19373,"data":19374},"Cependant, il y a quelques éléments à considérer, notamment les implications fiscales de la donation et les éventuelles conditions qui y sont liées.",[],{},{"nodeType":198,"data":19376,"content":19377},{},[19378,19382,19387],{"nodeType":184,"value":19379,"marks":19380,"data":19381},"En France, une donation peut parfois être assortie de certaines conditions, comme ",[],{},{"nodeType":184,"value":19383,"marks":19384,"data":19386},"l'usufruit",[19385],{"type":234},{},{"nodeType":184,"value":19388,"marks":19389,"data":19390}," (le droit d'habiter le bien ou d'en percevoir les revenus) pour le donateur. ",[],{},{"nodeType":198,"data":19392,"content":19393},{},[19394,19398,19403,19407],{"nodeType":184,"value":19395,"marks":19396,"data":19397},"Dans le cas d'une ",[],{},{"nodeType":184,"value":19399,"marks":19400,"data":19402},"vente après une donation avec usufruit",[19401],{"type":234},{},{"nodeType":184,"value":19404,"marks":19405,"data":19406},", le donateur doit généralement consentir à la vente, et la valeur de l'usufruit peut ",[],{},{"nodeType":184,"value":19408,"marks":19409,"data":19411},"influencer le calcul des droits de mutation.",[19410],{"type":234},{},{"nodeType":1870,"data":19413,"content":19414},{},[19415],{"nodeType":184,"value":19416,"marks":19417,"data":19419},"Exemple de calcul pour la donation d'une maison avec réserve d'usufruit",[19418],{"type":234},{},{"nodeType":198,"data":19421,"content":19422},{},[19423],{"nodeType":184,"value":19424,"marks":19425,"data":19426},"Imaginez que Madame Durand, âgée de 70 ans, décide de donner sa maison à sa fille, Claire, tout en se réservant l'usufruit. Cela signifie que Madame Durand garde le droit d'habiter la maison ou d'en percevoir les loyers si elle décide de la louer, tandis que Claire devient la nue-propriétaire du bien.",[],{},{"nodeType":198,"data":19428,"content":19429},{},[19430],{"nodeType":184,"value":19431,"marks":19432,"data":19433},"Supposons que la maison ait une valeur de 300 000 euros au moment de la donation.",[],{},{"nodeType":198,"data":19435,"content":19436},{},[19437,19442],{"nodeType":184,"value":19438,"marks":19439,"data":19441},"Calcul de l'usufruit :",[19440],{"type":234},{},{"nodeType":184,"value":19443,"marks":19444,"data":19445}," La valeur de l'usufruit est déterminée en fonction de l'âge de Madame Durand. Si, selon le barème fiscal, l'usufruit pour une personne de 70 ans est évalué à 30% de la valeur du bien, alors la valeur de l'usufruit est de 90 000 euros (30% de 300 000 euros), et la valeur de la nue-propriété attribuée à Claire est de 210 000 euros (70% de 300 000 euros).",[],{},{"nodeType":198,"data":19447,"content":19448},{},[19449,19454],{"nodeType":184,"value":19450,"marks":19451,"data":19453},"Situation de vente :",[19452],{"type":234},{},{"nodeType":184,"value":19455,"marks":19456,"data":19457}," Dix ans plus tard, Claire souhaite vendre la maison. À ce moment, Madame Durand doit consentir à la vente car elle détient toujours l'usufruit. Supposons que la maison vaille maintenant 400 000 euros.",[],{},{"nodeType":198,"data":19459,"content":19460},{},[19461],{"nodeType":184,"value":19462,"marks":19463,"data":19464},"Pour la vente, la répartition du prix de vente se fait en fonction de la répartition usufruit\u002Fnue-propriété. ",[],{},{"nodeType":198,"data":19466,"content":19467},{},[19468],{"nodeType":184,"value":19469,"marks":19470,"data":19471},"Si l'usufruit vaut moins à cause de l'âge avancé de Madame Durand (disons 20% de la valeur totale du bien à ce moment), elle recevrait 80 000 euros (20% de 400 000 euros), et Claire recevrait 320 000 euros (80% de 400 000 euros).",[],{},{"nodeType":198,"data":19473,"content":19474},{},[19475,19479],{"nodeType":184,"value":19476,"marks":19477,"data":19478},"Par ailleurs, la vente d'un bien immobilier après une donation peut également avoir des conséquences fiscales. Par exemple, si le bien a été donné avec réserve d'usufruit et que le donateur décède, la valeur du bien peut être incluse dans sa succession, ce qui ",[],{},{"nodeType":184,"value":19480,"marks":19481,"data":19483},"peut entraîner des droits de succession pour les héritiers.",[19482],{"type":234},{},{"nodeType":198,"data":19485,"content":19486},{},[19487,19492,19496,19501,19505,19510],{"nodeType":184,"value":19488,"marks":19489,"data":19491},"Notre conseil",[19490],{"type":234},{},{"nodeType":184,"value":19493,"marks":19494,"data":19495}," : Nous vous recommandons de ",[],{},{"nodeType":184,"value":19497,"marks":19498,"data":19500},"consulter un notaire ou un expert en fiscalité",[19499],{"type":234},{},{"nodeType":184,"value":19502,"marks":19503,"data":19504}," pour obtenir des conseils spécifiques à votre situation, au risque de vous sentir perdus. Ces professionnels peuvent vous guider sur les implications juridiques et fiscales de la vente d'un bien après une donation, et vous aider à prendre des ",[],{},{"nodeType":184,"value":19506,"marks":19507,"data":19509},"décisions éclairées",[19508],{"type":234},{},{"nodeType":184,"value":19511,"marks":19512,"data":19513},". La législation fiscale peut varier, et il est donc important de prendre en compte les lois en vigueur au moment de la transaction.",[],{},{"nodeType":2959,"data":19515,"content":19535},{"target":19516},{"metadata":19517,"sys":19520,"fields":19527},{"tags":19518,"concepts":19519},[],[],{"space":19521,"id":19523,"type":158,"createdAt":19524,"updatedAt":19524,"environment":19525,"publishedVersion":55,"revision":34,"locale":28},{"sys":19522},{"type":11,"linkType":12,"id":13},"1Z4VKTtWBmdL9ArYnUybfp","2023-12-23T16:31:08.487Z",{"sys":19526},{"id":20,"type":11,"linkType":21},{"title":19528,"file":19529},"lmnp 11",{"url":19530,"details":19531,"fileName":19534,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1Z4VKTtWBmdL9ArYnUybfp\u002F9c90178a80f7fad4cd96ca4ae3f37632\u002Flmnp_11.webp",{"size":19532,"image":19533},72434,{"width":288,"height":289},"lmnp 11.webp",[],{"nodeType":396,"data":19537,"content":19538},{},[19539],{"nodeType":184,"value":19540,"marks":19541,"data":19542},"Les clauses ne vous permettant pas de vendre",[],{},{"nodeType":198,"data":19544,"content":19545},{},[19546],{"nodeType":184,"value":19547,"marks":19548,"data":19549},"Comme l'usufruit qui est une des principales clauses empêchant de vendre un bien obtenu par donation, d'autres clauses existent :",[],{},{"nodeType":1870,"data":19551,"content":19552},{},[19553],{"nodeType":184,"value":19554,"marks":19555,"data":19556},"1- Donation d'un bien immobilier de son vivant avec la clause d’inaliénabilité",[],{},{"nodeType":198,"data":19558,"content":19559},{},[19560],{"nodeType":184,"value":19561,"marks":19562,"data":19563},"Cette clause est la plus fréquente, permettant au donateur d'empêcher le donataire de céder ou de faire don du bien immobilier. ",[],{},{"nodeType":198,"data":19565,"content":19566},{},[19567],{"nodeType":184,"value":19568,"marks":19569,"data":19570},"C'est ce qu'il se passe régulièrement lorsque le donateur souhaite maintenir le bien au sein de la sphère familiale. Il est important de noter que cette restriction doit être limitée dans le temps et justifiée, ne pouvant perdurer tout au long de la vie du donateur. ",[],{},{"nodeType":198,"data":19572,"content":19573},{},[19574,19578],{"nodeType":184,"value":19575,"marks":19576,"data":19577},"Toutefois, il conserve la ",[],{},{"nodeType":184,"value":19579,"marks":19580,"data":19582},"possibilité de la prolonger jusqu'à son décès.",[19581],{"type":234},{},{"nodeType":198,"data":19584,"content":19585},{},[19586,19590,19595],{"nodeType":184,"value":19587,"marks":19588,"data":19589},"Concernant la ",[],{},{"nodeType":184,"value":19591,"marks":19592,"data":19594},"durée de la clause d'inaliénabilité, ",[19593],{"type":234},{},{"nodeType":184,"value":19596,"marks":19597,"data":19598},"la durée est souvent fixée en fonction de la raison pour laquelle la clause a été mise en place. Par exemple, jusqu'à ce que le donataire atteigne un certain âge, ou pour une période déterminée qui répond à un objectif spécifique.",[],{},{"nodeType":198,"data":19600,"content":19601},{},[19602],{"nodeType":184,"value":19603,"marks":19604,"data":19605},"Si les circonstances qui ont justifié la mise en place de la clause changent de manière significative, il peut être possible de demander la levée de la clause.",[],{},{"nodeType":198,"data":19607,"content":19608},{},[19609],{"nodeType":184,"value":19610,"marks":19611,"data":19612},"De plus, dans certains cas, si toutes les parties concernées (donateur et donataire) sont d'accord, la clause peut être levée ou modifiée.",[],{},{"nodeType":198,"data":19614,"content":19615},{},[19616],{"nodeType":184,"value":19617,"marks":19618,"data":19619},"Enfin, si le donataire souhaite contester la clause, il peut s'adresser à un tribunal pour demander sa révocation. Le tribunal évaluera les raisons de la demande et la justesse de la clause.",[],{},{"nodeType":1870,"data":19621,"content":19622},{},[19623],{"nodeType":184,"value":19624,"marks":19625,"data":19626},"2- Vendre un bien en donation-partage : la clause de réserve d’usufruit",[],{},{"nodeType":198,"data":19628,"content":19629},{},[19630],{"nodeType":184,"value":19631,"marks":19632,"data":19633},"Dans le contexte d'une donation-partage avec usufruit, la nue-propriété (le droit de disposer du bien) vous est cédée, tandis que l'usufruit (le droit d'utiliser le bien et de percevoir ses revenus) demeure entre les mains du donateur jusqu'au jour où le donateur vient à disparaître. ",[],{},{"nodeType":198,"data":19635,"content":19636},{},[19637],{"nodeType":184,"value":19638,"marks":19639,"data":19640},"En effet, lors de sa disparition, l'usufruit vous sera attribué en tant que donataire, faisant ainsi de vous l'unique propriétaire.",[],{},{"nodeType":198,"data":19642,"content":19643},{},[19644],{"nodeType":184,"value":19645,"marks":19646,"data":19648},"Vendre est donc impossible ?",[19647],{"type":234},{},{"nodeType":198,"data":19650,"content":19651},{},[19652],{"nodeType":184,"value":19653,"marks":19654,"data":19655},"Nous l'avons vu, dans ce type de situation la vente est impossible si toutes les parties ne sont pas d'accord. Mais encore une fois nous vous conseillons de faire appel à un notaire pour connaître vos droits dans votre propre contexte car certaines conditions existent pour vous donner le droit de vendre.",[],{},{"nodeType":1870,"data":19657,"content":19658},{},[19659],{"nodeType":184,"value":19660,"marks":19661,"data":19662},"3- Le droit de retour conventionnel",[],{},{"nodeType":198,"data":19664,"content":19665},{},[19666],{"nodeType":184,"value":19667,"marks":19668,"data":19669},"Ensuite, il y aussi une clause de droit de retour du bien immobilier qui existe dans le cas où le donataire venait à disparaître avant le donateur. ",[],{},{"nodeType":198,"data":19671,"content":19672},{},[19673],{"nodeType":184,"value":19674,"marks":19675,"data":19676},"Concrètement, cela signifie que les enfants du donataire n'auront pas de droit sur le logement. Cette clause interdit donc toute vente du bien cédé.",[],{},{"nodeType":198,"data":19678,"content":19679},{},[19680],{"nodeType":184,"value":19681,"marks":19682,"data":19683},"Cette clause est souvent utilisée pour assurer que le bien reste dans la famille ou revienne au donateur si le donataire décède prématurément. Elle vise à contrôler le devenir du bien après la donation.",[],{},{"nodeType":198,"data":19685,"content":19686},{},[19687],{"nodeType":184,"value":19688,"marks":19689,"data":19690},"Ainsi, tant que le donateur est vivant, cette clause peut interdire au donataire de vendre le bien, car la vente irait à l'encontre du droit de retour.",[],{},{"nodeType":198,"data":19692,"content":19693},{},[19694],{"nodeType":184,"value":19695,"marks":19696,"data":19697},"Évidemment, comme toute clause contractuelle, le droit de retour conventionnel doit respecter certaines limites et conditions légales pour être valide.",[],{},{"nodeType":396,"data":19699,"content":19700},{},[19701],{"nodeType":184,"value":19702,"marks":19703,"data":19704},"Vendre un bien immobilier de son vivant : avantages et inconvénients",[],{},{"nodeType":1870,"data":19706,"content":19707},{},[19708],{"nodeType":184,"value":19709,"marks":19710,"data":19712},"Avantages :",[19711],{"type":2088},{},{"nodeType":1900,"data":19714,"content":19715},{},[19716,19726,19745],{"nodeType":508,"data":19717,"content":19718},{},[19719],{"nodeType":198,"data":19720,"content":19721},{},[19722],{"nodeType":184,"value":19723,"marks":19724,"data":19725},"Liquidité immédiate : L'un des principaux avantages de la vente d'un bien immobilier de votre vivant est la possibilité d'obtenir une liquidité immédiate. Cela peut être particulièrement utile si vous avez besoin de fonds pour d'autres investissements, des dépenses importantes ou tout simplement pour profiter de votre retraite.",[],{},{"nodeType":508,"data":19727,"content":19728},{},[19729],{"nodeType":198,"data":19730,"content":19731},{},[19732,19736,19741],{"nodeType":184,"value":19733,"marks":19734,"data":19735},"Contrôle sur le processus de vente : En vendant votre bien de votre vivant, vous avez un ",[],{},{"nodeType":184,"value":19737,"marks":19738,"data":19740},"contrôle total sur le processus de vente",[19739],{"type":234},{},{"nodeType":184,"value":19742,"marks":19743,"data":19744},", du choix de l'agent immobilier à la fixation du prix. Cela peut vous permettre d'optimiser le processus pour maximiser le rendement financier.",[],{},{"nodeType":508,"data":19746,"content":19747},{},[19748],{"nodeType":198,"data":19749,"content":19750},{},[19751],{"nodeType":184,"value":19752,"marks":19753,"data":19754},"Réduction des coûts de succession : En réduisant la valeur totale de votre succession, vous pouvez potentiellement diminuer les coûts fiscaux qui seront supportés par vos héritiers.",[],{},{"nodeType":389,"data":19756,"content":19757},{"target":9804},[],{"nodeType":1870,"data":19759,"content":19760},{},[19761],{"nodeType":184,"value":19762,"marks":19763,"data":19765},"Inconvénients :",[19764],{"type":2088},{},{"nodeType":1900,"data":19767,"content":19768},{},[19769,19779],{"nodeType":508,"data":19770,"content":19771},{},[19772],{"nodeType":198,"data":19773,"content":19774},{},[19775],{"nodeType":184,"value":19776,"marks":19777,"data":19778},"Impôts sur les gains en capital : La vente d'un bien immobilier peut entraîner des impôts sur les gains en capital, réduisant ainsi le produit net de la vente.",[],{},{"nodeType":508,"data":19780,"content":19781},{},[19782],{"nodeType":198,"data":19783,"content":19784},{},[19785,19789,19794],{"nodeType":184,"value":19786,"marks":19787,"data":19788},"Perte de patrimoine familial : La vente du bien peut signifier la ",[],{},{"nodeType":184,"value":19790,"marks":19791,"data":19793},"perte d'un patrimoine familial,",[19792],{"type":234},{},{"nodeType":184,"value":19795,"marks":19796,"data":19797}," avec des implications émotionnelles importantes pour vous et vos proches.",[],{},{"nodeType":1870,"data":19799,"content":19800},{},[19801],{"nodeType":184,"value":19802,"marks":19803,"data":19804},"Léguer un bien immobilier : avantages et inconvénients",[],{},{"nodeType":1870,"data":19806,"content":19807},{},[19808],{"nodeType":184,"value":19709,"marks":19809,"data":19811},[19810],{"type":2088},{},{"nodeType":1900,"data":19813,"content":19814},{},[19815,19830,19840],{"nodeType":508,"data":19816,"content":19817},{},[19818],{"nodeType":198,"data":19819,"content":19820},{},[19821,19825],{"nodeType":184,"value":19822,"marks":19823,"data":19824},"Transmission du patrimoine familial : Léguer un bien immobilier permet de transmettre un patrimoine familial aux générations futures, ce qui peut revêtir une ",[],{},{"nodeType":184,"value":19826,"marks":19827,"data":19829},"importance sentimentale et symbolique.",[19828],{"type":234},{},{"nodeType":508,"data":19831,"content":19832},{},[19833],{"nodeType":198,"data":19834,"content":19835},{},[19836],{"nodeType":184,"value":19837,"marks":19838,"data":19839},"Avantages fiscaux pour les héritiers : Les héritiers peuvent bénéficier d'avantages fiscaux, car les biens légués peuvent souvent être transférés avec des avantages fiscaux spécifiques.",[],{},{"nodeType":508,"data":19841,"content":19842},{},[19843],{"nodeType":198,"data":19844,"content":19845},{},[19846,19850],{"nodeType":184,"value":19847,"marks":19848,"data":19849},"Possibilité de continuer à utiliser le bien : Vous pouvez stipuler dans votre testament que vous souhaitez continuer à utiliser le bien jusqu'à votre décès, offrant ainsi une certaine ",[],{},{"nodeType":184,"value":19851,"marks":19852,"data":19854},"flexibilité.",[19853],{"type":234},{},{"nodeType":1870,"data":19856,"content":19857},{},[19858],{"nodeType":184,"value":19762,"marks":19859,"data":19861},[19860],{"type":2088},{},{"nodeType":1900,"data":19863,"content":19864},{},[19865,19875],{"nodeType":508,"data":19866,"content":19867},{},[19868],{"nodeType":198,"data":19869,"content":19870},{},[19871],{"nodeType":184,"value":19872,"marks":19873,"data":19874},"Coûts de succession : Léguer un bien immobilier peut entraîner des coûts de succession plus élevés pour vos héritiers, en fonction de la valeur du bien et des lois fiscales en vigueur.",[],{},{"nodeType":508,"data":19876,"content":19877},{},[19878],{"nodeType":198,"data":19879,"content":19880},{},[19881,19885,19890],{"nodeType":184,"value":19882,"marks":19883,"data":19884},"Incertitude sur la transmission : Les processus de succession peuvent être complexes, et l'incertitude quant à la manière dont le bien sera géré après votre décès peut être une ",[],{},{"nodeType":184,"value":19886,"marks":19887,"data":19889},"source de stress",[19888],{"type":234},{},{"nodeType":184,"value":19891,"marks":19892,"data":19893}," pour vous et vos proches.",[],{},{"nodeType":198,"data":19895,"content":19896},{},[19897],{"nodeType":184,"value":19898,"marks":19899,"data":19900},"Pour finir ce dossier, nous vous proposons de partir d'un exemple fictif pour évaluer l'impact fiscal d'une donation et d'une vente d'un bien,",[],{},{"nodeType":198,"data":19902,"content":19903},{},[19904],{"nodeType":184,"value":19905,"marks":19906,"data":19907},"Le choix entre donner à votre enfant votre bien immobilier ou le vendre repose donc sur une évaluation minutieuse des aspects financiers, fiscaux et familiaux. ",[],{},{"nodeType":198,"data":19909,"content":19910},{},[19911],{"nodeType":184,"value":19912,"marks":19913,"data":19914},"Chacune de ces options offre des avantages spécifiques, mais également des considérations complexes. Dans les deux cas, c'est une excellente initiative pour construire son bien-être financier et familial à long terme.",[],{},{"nodeType":389,"data":19916,"content":19917},{"target":3151},[],{"nodeType":396,"data":19919,"content":19920},{},[19921],{"nodeType":184,"value":19922,"marks":19923,"data":19924},"Focus sur les frais de donation d'un bien immobilier à son enfant en 2025",[],{},{"nodeType":198,"data":19926,"content":19927},{},[19928,19932,19937,19941,19946],{"nodeType":184,"value":19929,"marks":19930,"data":19931},"La donation d'un bien immobilier à son fils génère des frais incompressibles représentant ",[],{},{"nodeType":184,"value":19933,"marks":19934,"data":19936},"entre 7% et 35% de la valeur du bien",[19935],{"type":234},{},{"nodeType":184,"value":19938,"marks":19939,"data":19940},", selon l'assiette taxable après abattement. Cette transmission patrimoniale mobilise quatre catégories de coûts : les droits de donation (barème progressif de 5% à 45%), les émoluments notariaux réglementés, la taxe de publicité foncière (0,60%) et les frais annexes. L'abattement légal de ",[],{},{"nodeType":184,"value":19942,"marks":19943,"data":19945},"100 000€ par parent",[19944],{"type":234},{},{"nodeType":184,"value":19947,"marks":19948,"data":19949},", renouvelable tous les 15 ans, constitue le principal levier d'optimisation fiscale.",[],{},{"nodeType":3030,"data":19951,"content":19952},{},[19953],{"nodeType":198,"data":19954,"content":19955},{},[19956],{"nodeType":184,"value":19957,"marks":19958,"data":19959},"Les taux effectifs supérieurs à 35% ne concernent que les patrimoines immobiliers dépassant 3M€. À 5M€, on approche 40% de coût global, justifiant pleinement les montages en démembrement ou les holdings patrimoniales. ",[],{},{"nodeType":1870,"data":19961,"content":19962},{},[19963],{"nodeType":184,"value":19964,"marks":19965,"data":19967},"Décomposition détaillée des frais",[19966],{"type":234},{},{"nodeType":198,"data":19969,"content":19970},{},[19971],{"nodeType":184,"value":19972,"marks":19973,"data":19975},"Droits de donation (après abattement de 100 000€) :",[19974],{"type":234},{},{"nodeType":504,"data":19977,"content":19978},{},[19979,19989,19999,20009,20019,20029,20039],{"nodeType":508,"data":19980,"content":19981},{},[19982],{"nodeType":198,"data":19983,"content":19984},{},[19985],{"nodeType":184,"value":19986,"marks":19987,"data":19988},"Jusqu'à 8 072€ : 5%",[],{},{"nodeType":508,"data":19990,"content":19991},{},[19992],{"nodeType":198,"data":19993,"content":19994},{},[19995],{"nodeType":184,"value":19996,"marks":19997,"data":19998},"De 8 073€ à 12 109€ : 10%",[],{},{"nodeType":508,"data":20000,"content":20001},{},[20002],{"nodeType":198,"data":20003,"content":20004},{},[20005],{"nodeType":184,"value":20006,"marks":20007,"data":20008},"De 12 110€ à 15 932€ : 15%",[],{},{"nodeType":508,"data":20010,"content":20011},{},[20012],{"nodeType":198,"data":20013,"content":20014},{},[20015],{"nodeType":184,"value":20016,"marks":20017,"data":20018},"De 15 933€ à 552 324€ : 20%",[],{},{"nodeType":508,"data":20020,"content":20021},{},[20022],{"nodeType":198,"data":20023,"content":20024},{},[20025],{"nodeType":184,"value":20026,"marks":20027,"data":20028},"De 552 325€ à 902 838€ : 30%",[],{},{"nodeType":508,"data":20030,"content":20031},{},[20032],{"nodeType":198,"data":20033,"content":20034},{},[20035],{"nodeType":184,"value":20036,"marks":20037,"data":20038},"De 902 839€ à 1 805 677€ : 40%",[],{},{"nodeType":508,"data":20040,"content":20041},{},[20042],{"nodeType":198,"data":20043,"content":20044},{},[20045],{"nodeType":184,"value":20046,"marks":20047,"data":20048},"Au-delà de 1 805 677€ : 45%",[],{},{"nodeType":198,"data":20050,"content":20051},{},[20052],{"nodeType":184,"value":20053,"marks":20054,"data":20056},"Frais notariaux obligatoires :",[20055],{"type":234},{},{"nodeType":504,"data":20058,"content":20059},{},[20060,20070,20080],{"nodeType":508,"data":20061,"content":20062},{},[20063],{"nodeType":198,"data":20064,"content":20065},{},[20066],{"nodeType":184,"value":20067,"marks":20068,"data":20069},"Émoluments proportionnels dégressifs : de 3,870% (jusqu'à 6 500€) à 0,799% (au-delà de 60 000€)",[],{},{"nodeType":508,"data":20071,"content":20072},{},[20073],{"nodeType":198,"data":20074,"content":20075},{},[20076],{"nodeType":184,"value":20077,"marks":20078,"data":20079},"TVA sur émoluments : 20%",[],{},{"nodeType":508,"data":20081,"content":20082},{},[20083],{"nodeType":198,"data":20084,"content":20085},{},[20086],{"nodeType":184,"value":20087,"marks":20088,"data":20089},"Débours moyens : 300€ à 700€",[],{},{"nodeType":198,"data":20091,"content":20092},{},[20093],{"nodeType":184,"value":20094,"marks":20095,"data":20097},"Taxes et contributions foncières :",[20096],{"type":234},{},{"nodeType":504,"data":20099,"content":20100},{},[20101,20120,20139],{"nodeType":508,"data":20102,"content":20103},{},[20104],{"nodeType":198,"data":20105,"content":20106},{},[20107,20111,20116],{"nodeType":184,"value":20108,"marks":20109,"data":20110},"Taxe de publicité foncière (TPF) : ",[],{},{"nodeType":184,"value":20112,"marks":20113,"data":20115},"0,60%",[20114],{"type":234},{},{"nodeType":184,"value":20117,"marks":20118,"data":20119}," de la valeur transmise",[],{},{"nodeType":508,"data":20121,"content":20122},{},[20123],{"nodeType":198,"data":20124,"content":20125},{},[20126,20130,20135],{"nodeType":184,"value":20127,"marks":20128,"data":20129},"Prélèvement pour frais d'assiette : ",[],{},{"nodeType":184,"value":20131,"marks":20132,"data":20134},"2,37%",[20133],{"type":234},{},{"nodeType":184,"value":20136,"marks":20137,"data":20138}," du montant TPF",[],{},{"nodeType":508,"data":20140,"content":20141},{},[20142],{"nodeType":198,"data":20143,"content":20144},{},[20145,20149,20154],{"nodeType":184,"value":20146,"marks":20147,"data":20148},"Contribution de sécurité immobilière (CSI) : ",[],{},{"nodeType":184,"value":20150,"marks":20151,"data":20153},"0,10%",[20152],{"type":234},{},{"nodeType":184,"value":20155,"marks":20156,"data":20157}," (minimum 15€)",[],{},{"nodeType":1870,"data":20159,"content":20160},{},[20161],{"nodeType":184,"value":20162,"marks":20163,"data":20165},"Tableau de référence : coût réel d'une donation immobilière parent-enfant en 2025",[20164],{"type":234},{},{"nodeType":555,"data":20167,"content":20168},{},[20169,20249,20322,20395,20469,20543,20617,20691],{"nodeType":559,"data":20170,"content":20171},{},[20172,20183,20194,20205,20216,20227,20238],{"nodeType":563,"data":20173,"content":20174},{},[20175],{"nodeType":198,"data":20176,"content":20177},{},[20178],{"nodeType":184,"value":20179,"marks":20180,"data":20182},"Valeur vénale",[20181],{"type":234},{},{"nodeType":563,"data":20184,"content":20185},{},[20186],{"nodeType":198,"data":20187,"content":20188},{},[20189],{"nodeType":184,"value":20190,"marks":20191,"data":20193},"Base après abattement",[20192],{"type":234},{},{"nodeType":563,"data":20195,"content":20196},{},[20197],{"nodeType":198,"data":20198,"content":20199},{},[20200],{"nodeType":184,"value":20201,"marks":20202,"data":20204},"Droits de 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(les calculs sont simplifiés et n'utilisent que les frais de droit de donation)",[],{},{"nodeType":198,"data":20788,"content":20789},{},[20790],{"nodeType":184,"value":20791,"marks":20792,"data":20794},"Vente du bien immobilier :",[20793],{"type":234},{},{"nodeType":504,"data":20796,"content":20797},{},[20798,20808,20828,20838],{"nodeType":508,"data":20799,"content":20800},{},[20801],{"nodeType":198,"data":20802,"content":20803},{},[20804],{"nodeType":184,"value":20805,"marks":20806,"data":20807},"Prix de vente : 300 000 euros.",[],{},{"nodeType":508,"data":20809,"content":20810},{},[20811],{"nodeType":198,"data":20812,"content":20813},{},[20814,20817,20824],{"nodeType":184,"value":164,"marks":20815,"data":20816},[],{},{"nodeType":193,"data":20818,"content":20819},{"uri":9906},[20820],{"nodeType":184,"value":20821,"marks":20822,"data":20823},"Frais de notaire",[],{},{"nodeType":184,"value":20825,"marks":20826,"data":20827}," : Environ 7% du prix de vente, soit 21 000 euros (estimation).",[],{},{"nodeType":508,"data":20829,"content":20830},{},[20831],{"nodeType":198,"data":20832,"content":20833},{},[20834],{"nodeType":184,"value":20835,"marks":20836,"data":20837},"Plus-value immobilière : Supposons que le bien a été acquis à 200 000 euros. 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Cela représente une taxe de 36 200 euros.",[],{},{"nodeType":508,"data":20839,"content":20840},{},[20841],{"nodeType":198,"data":20842,"content":20843},{},[20844],{"nodeType":184,"value":20845,"marks":20846,"data":20847},"Somme nette reçue : 300 000 - 21 000 - 36 200 = 242 800 euros.",[],{},{"nodeType":198,"data":20849,"content":20850},{},[20851],{"nodeType":184,"value":20852,"marks":20853,"data":20855},"Donation du bien immobilier à l'enfant :",[20854],{"type":234},{},{"nodeType":504,"data":20857,"content":20858},{},[20859,20869,20879,20889],{"nodeType":508,"data":20860,"content":20861},{},[20862],{"nodeType":198,"data":20863,"content":20864},{},[20865],{"nodeType":184,"value":20866,"marks":20867,"data":20868},"Valeur de la donation : 300 000 euros.",[],{},{"nodeType":508,"data":20870,"content":20871},{},[20872],{"nodeType":198,"data":20873,"content":20874},{},[20875],{"nodeType":184,"value":20876,"marks":20877,"data":20878},"Abattement pour donation parent-enfant : 100 000 euros tous les 15 ans.",[],{},{"nodeType":508,"data":20880,"content":20881},{},[20882],{"nodeType":198,"data":20883,"content":20884},{},[20885],{"nodeType":184,"value":20886,"marks":20887,"data":20888},"Valeur imposable : 300 000 - 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Il est essentiel de se conformer aux exigences légales locales, y compris les actes notariés, les enregistrements, et les paiements de droits de mutation.",[],{},{"nodeType":198,"data":21207,"content":21208},{},[21209],{"nodeType":184,"value":21210,"marks":21211,"data":21212},"Les implications fiscales doivent être évaluées dans les deux pays - le pays de résidence du donateur et celui où se trouve le bien. Certains pays imposent des taxes sur les donations, tandis que d'autres peuvent avoir des accords pour éviter la double imposition.",[],{},{"nodeType":198,"data":21214,"content":21215},{},[21216],{"nodeType":184,"value":21217,"marks":21218,"data":21219},"Ensuite, comme pour la donation, la loi applicable à la succession est souvent celle du pays où se trouve le bien immobilier.",[],{},{"nodeType":198,"data":21221,"content":21222},{},[21223],{"nodeType":184,"value":21224,"marks":21225,"data":21226},"Il est conseillé d'avoir un testament conforme aux lois du pays où se trouve le bien. Certains pays appliquent des règles de succession strictes (par exemple, la réserve héréditaire en France), qui peuvent prévaloir sur les dispositions testamentaires.",[],{},{"nodeType":1870,"data":21228,"content":21229},{},[21230],{"nodeType":184,"value":21231,"marks":21232,"data":21233},"Comment les régimes matrimoniaux influencent-ils la donation d'un bien immobilier à un enfant ?",[],{},{"nodeType":198,"data":21235,"content":21236},{},[21237],{"nodeType":184,"value":21238,"marks":21239,"data":21240},"Les régimes matrimoniaux déterminent la gestion et la propriété des biens au sein du couple, influençant ainsi la capacité de faire une donation. ",[],{},{"nodeType":198,"data":21242,"content":21243},{},[21244,21248,21253],{"nodeType":184,"value":21245,"marks":21246,"data":21247},"Dans un régime de ",[],{},{"nodeType":184,"value":21249,"marks":21250,"data":21252},"communauté de biens",[21251],{"type":234},{},{"nodeType":184,"value":21254,"marks":21255,"data":21256},", les époux doivent souvent consentir ensemble à la donation, car le bien peut faire partie des actifs communs. ",[],{},{"nodeType":198,"data":21258,"content":21259},{},[21260,21263,21268],{"nodeType":184,"value":21245,"marks":21261,"data":21262},[],{},{"nodeType":184,"value":21264,"marks":21265,"data":21267},"séparation de biens",[21266],{"type":234},{},{"nodeType":184,"value":21269,"marks":21270,"data":21271},", chaque époux peut généralement faire une donation de ses biens propres sans le consentement de l'autre. Il est important de vérifier si le bien à donner est un bien propre ou un bien commun pour déterminer le processus de donation.",[],{},{"nodeType":1870,"data":21273,"content":21274},{},[21275],{"nodeType":184,"value":21276,"marks":21277,"data":21278},"Comment une donation immobilière peut-elle être contestée et quels sont les recours possibles ?",[],{},{"nodeType":198,"data":21280,"content":21281},{},[21282,21286,21291,21295,21300,21304,21309],{"nodeType":184,"value":21283,"marks":21284,"data":21285},"Une donation immobilière peut être contestée sur des bases telles que l'",[],{},{"nodeType":184,"value":21287,"marks":21288,"data":21290},"incapacité du donateur",[21289],{"type":234},{},{"nodeType":184,"value":21292,"marks":21293,"data":21294},", la ",[],{},{"nodeType":184,"value":21296,"marks":21297,"data":21299},"pression ou la fraude",[21298],{"type":234},{},{"nodeType":184,"value":21301,"marks":21302,"data":21303},", ou la ",[],{},{"nodeType":184,"value":21305,"marks":21306,"data":21308},"violation des droits des héritiers réservataires",[21307],{"type":234},{},{"nodeType":184,"value":10495,"marks":21310,"data":21311},[],{},{"nodeType":198,"data":21313,"content":21314},{},[21315,21319,21324],{"nodeType":184,"value":21316,"marks":21317,"data":21318},"Les recours possibles incluent l'",[],{},{"nodeType":184,"value":21320,"marks":21321,"data":21323},"annulation de la donation",[21322],{"type":234},{},{"nodeType":184,"value":21325,"marks":21326,"data":21327}," par un tribunal, particulièrement si elle affecte la part réservataire des héritiers. ",[],{},{"nodeType":198,"data":21329,"content":21330},{},[21331],{"nodeType":184,"value":21332,"marks":21333,"data":21334},"Les parties lésées doivent intenter une action en justice pour contester la validité de la donation, généralement dans un délai fixé après la découverte du motif de contestation.",[],{},{"nodeType":1870,"data":21336,"content":21337},{},[21338],{"nodeType":184,"value":21339,"marks":21340,"data":21341},"Quel est le processus pour annuler une donation immobilière et quelles en sont les conséquences ?",[],{},{"nodeType":198,"data":21343,"content":21344},{},[21345],{"nodeType":184,"value":21346,"marks":21347,"data":21348},"Pour annuler une donation immobilière, une procédure judiciaire est généralement nécessaire. ",[],{},{"nodeType":198,"data":21350,"content":21351},{},[21352,21356,21361,21365,21370,21374,21379],{"nodeType":184,"value":21353,"marks":21354,"data":21355},"Les motifs d'annulation peuvent inclure le ",[],{},{"nodeType":184,"value":21357,"marks":21358,"data":21360},"non-respect des conditions de la donation",[21359],{"type":234},{},{"nodeType":184,"value":21362,"marks":21363,"data":21364},", le ",[],{},{"nodeType":184,"value":21366,"marks":21367,"data":21369},"manquement aux obligations par le donataire",[21368],{"type":234},{},{"nodeType":184,"value":21371,"marks":21372,"data":21373},", ou des ",[],{},{"nodeType":184,"value":21375,"marks":21376,"data":21378},"vices du consentement",[21377],{"type":234},{},{"nodeType":184,"value":21380,"marks":21381,"data":21382}," (comme la fraude ou l'erreur). En d'autres termes vous ne pouvez pas changer d'avis du jour au lendemain pour décider de revendre le bien.",[],{},{"nodeType":198,"data":21384,"content":21385},{},[21386,21390,21395,21399,21404],{"nodeType":184,"value":21387,"marks":21388,"data":21389},"Les conséquences de l'annulation incluent la ",[],{},{"nodeType":184,"value":21391,"marks":21392,"data":21394},"restitution du bien au donateur",[21393],{"type":234},{},{"nodeType":184,"value":21396,"marks":21397,"data":21398},", et potentiellement le remboursement des bénéfices tirés du bien. L'annulation peut aussi avoir des ",[],{},{"nodeType":184,"value":21400,"marks":21401,"data":21403},"implications fiscales",[21402],{"type":234},{},{"nodeType":184,"value":21405,"marks":21406,"data":21407},", comme la révision des taxes ou droits payés.",[],{},{"nodeType":1870,"data":21409,"content":21410},{},[21411],{"nodeType":184,"value":21412,"marks":21413,"data":21414},"Comment la valeur d'un bien immobilier est-elle évaluée dans le cadre d'une donation ?",[],{},{"nodeType":198,"data":21416,"content":21417},{},[21418,21422,21427,21431,21436],{"nodeType":184,"value":21419,"marks":21420,"data":21421},"La valeur d'un bien immobilier pour une donation est généralement évaluée par un ",[],{},{"nodeType":184,"value":21423,"marks":21424,"data":21426},"expert immobilier",[21425],{"type":234},{},{"nodeType":184,"value":21428,"marks":21429,"data":21430}," ou estimée à sa ",[],{},{"nodeType":184,"value":21432,"marks":21433,"data":21435},"valeur de marché",[21434],{"type":234},{},{"nodeType":184,"value":21437,"marks":21438,"data":21439}," au moment de la donation. ",[],{},{"nodeType":198,"data":21441,"content":21442},{},[21443,21447,21454,21458,21463,21466,21471,21475,21480,21484,21489,21493,21498,21502,21510],{"nodeType":184,"value":21444,"marks":21445,"data":21446},"Cette ",[],{},{"nodeType":193,"data":21448,"content":21449},{"uri":1829},[21450],{"nodeType":184,"value":21451,"marks":21452,"data":21453},"évaluation du prix du bien",[],{},{"nodeType":184,"value":21455,"marks":21456,"data":21457}," prend en compte des facteurs comme l'",[],{},{"nodeType":184,"value":21459,"marks":21460,"data":21462},"emplacement",[21461],{"type":234},{},{"nodeType":184,"value":21292,"marks":21464,"data":21465},[],{},{"nodeType":184,"value":21467,"marks":21468,"data":21470},"taille",[21469],{"type":234},{},{"nodeType":184,"value":21472,"marks":21473,"data":21474},", l'",[],{},{"nodeType":184,"value":21476,"marks":21477,"data":21479},"état du bien",[21478],{"type":234},{},{"nodeType":184,"value":21481,"marks":21482,"data":21483},", et les ",[],{},{"nodeType":184,"value":21485,"marks":21486,"data":21488},"prix des biens comparables",[21487],{"type":234},{},{"nodeType":184,"value":21490,"marks":21491,"data":21492}," dans la région. Une évaluation précise est cruciale pour déterminer les ",[],{},{"nodeType":184,"value":21494,"marks":21495,"data":21497},"droits de donation",[21496],{"type":234},{},{"nodeType":184,"value":21499,"marks":21500,"data":21501}," et pour assurer la conformité avec les lois fiscales. ",[],{},{"nodeType":193,"data":21503,"content":21505},{"uri":21504},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fbien-sous-estime-notaire",[21506],{"nodeType":184,"value":21507,"marks":21508,"data":21509},"Attention à ne pas sous-estimer le bien !",[],{},{"nodeType":184,"value":164,"marks":21511,"data":21512},[],{},{"nodeType":198,"data":21514,"content":21515},{},[21516,21520,21528],{"nodeType":184,"value":21517,"marks":21518,"data":21519},"Consultez notre article sur ce sujet : ",[],{},{"nodeType":193,"data":21521,"content":21523},{"uri":21522},"http:\u002F\u002Ftrackstone.fr\u002Fblog\u002Ffinance\u002Festimation-immobiliere-et-donation",[21524],{"nodeType":184,"value":21525,"marks":21526,"data":21527},"Estimation d'un bien immobilier dans le cadre d'une donation",[],{},{"nodeType":184,"value":164,"marks":21529,"data":21530},[],{},{"nodeType":1870,"data":21532,"content":21533},{},[21534],{"nodeType":184,"value":21535,"marks":21536,"data":21537},"Quels sont les impacts fiscaux d'une donation d'un bien immobilier à son fils comparés à une vente ?",[],{},{"nodeType":198,"data":21539,"content":21540},{},[21541,21545,21550,21554,21559],{"nodeType":184,"value":21542,"marks":21543,"data":21544},"En cas de donation, les impacts fiscaux incluent les ",[],{},{"nodeType":184,"value":21546,"marks":21547,"data":21549},"droits de mutation à titre gratuit",[21548],{"type":234},{},{"nodeType":184,"value":21551,"marks":21552,"data":21553},", qui dépendent du lien de parenté et de la valeur du bien. Les donataires bénéficient souvent d'",[],{},{"nodeType":184,"value":21555,"marks":21556,"data":21558},"abattements fiscaux",[21557],{"type":234},{},{"nodeType":184,"value":21560,"marks":21561,"data":21562}," spécifiques. ",[],{},{"nodeType":198,"data":21564,"content":21565},{},[21566,21570,21575],{"nodeType":184,"value":21567,"marks":21568,"data":21569},"En comparaison, une vente implique des ",[],{},{"nodeType":184,"value":21571,"marks":21572,"data":21574},"impôts sur les plus-values immobilières",[21573],{"type":234},{},{"nodeType":184,"value":21576,"marks":21577,"data":21578},", calculés sur la différence entre le prix de vente et le prix d'achat ou la valeur d'acquisition. ",[],{},{"nodeType":198,"data":21580,"content":21581},{},[21582,21586,21591],{"nodeType":184,"value":21583,"marks":21584,"data":21585},"La vente peut également entraîner des ",[],{},{"nodeType":184,"value":21587,"marks":21588,"data":21590},"impôts sur les revenus fonciers",[21589],{"type":234},{},{"nodeType":184,"value":21592,"marks":21593,"data":21594}," si le bien était loué. La donation peut être fiscalement plus avantageuse pour transmettre des biens à la famille proche, en raison des abattements et des taux d'imposition souvent plus favorables.",[],{},{"nodeType":198,"data":21596,"content":21597},{},[21598],{"nodeType":184,"value":164,"marks":21599,"data":21600},[],{},{"metadata":21602,"sys":21605,"fields":21616},{"tags":21603,"concepts":21604},[],[],{"space":21606,"id":21608,"type":15,"createdAt":21609,"updatedAt":21610,"environment":21611,"publishedVersion":21613,"revision":55,"contentType":21614,"locale":28},{"sys":21607},{"type":11,"linkType":12,"id":13},"76xwkzY9H0SbyFyeqde032","2024-01-17T21:27:43.372Z","2024-01-18T08:05:49.821Z",{"sys":21612},{"id":20,"type":11,"linkType":21},9,{"sys":21615},{"type":11,"linkType":26,"id":9350},{"pageTitle":21617,"pageDescription":21618},"Donation d'un bien immobilier à ses enfants VS vente : le match","Le choix entre donner à votre enfant votre bien immobilier ou le vendre repose sur une évaluation minutieuse des aspects financiers, fiscaux et familiaux. Chacune de ces options offre des avantages spécifiques, mais également des considérations complexes.",[21620],{"nodeType":184,"value":21621,"marks":21622,"data":21623},"donation\u002Fsuccession",[],{},{"nodeType":184,"value":7435,"marks":21625,"data":21626},[],{},{"nodeType":237,"data":21628,"content":22275},{"target":21629},{"metadata":21630,"sys":21633,"fields":21644},{"tags":21631,"concepts":21632},[],[],{"space":21634,"id":21636,"type":15,"createdAt":21637,"updatedAt":21638,"environment":21639,"publishedVersion":21641,"revision":48,"contentType":21642,"locale":28},{"sys":21635},{"type":11,"linkType":12,"id":13},"7oNeLKjwqeNJm4aSOZLQWn","2023-10-19T10:42:58.837Z","2024-05-24T13:02:24.652Z",{"sys":21640},{"id":20,"type":11,"linkType":21},29,{"sys":21643},{"type":11,"linkType":26,"id":117},{"publishDate":119,"title":21645,"slug":21646,"category":122,"author":134,"featureImage":21647,"excerpt":21668,"content":21669,"seoComponent":22260},"Puis-je vivre dans mon LMNP ?","habiter-dans-son-lmnp",{"metadata":21648,"sys":21651,"fields":21658},{"tags":21649,"concepts":21650},[],[],{"space":21652,"id":21654,"type":158,"createdAt":21655,"updatedAt":21655,"environment":21656,"publishedVersion":55,"revision":34,"locale":28},{"sys":21653},{"type":11,"linkType":12,"id":13},"3UH5nlbcdKwJXqNOxM2teQ","2023-10-19T10:17:42.616Z",{"sys":21657},{"id":20,"type":11,"linkType":21},{"title":21659,"file":21660},"Puis-je vivre dans mon LMNP",{"url":21661,"details":21662,"fileName":21667,"contentType":222},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F3UH5nlbcdKwJXqNOxM2teQ\u002Fe97d4ecafcb709c71fa1a27935a805c3\u002FPuis-je_vivre_dans_mon_LMNP_.webp",{"size":21663,"image":21664},97674,{"width":21665,"height":21666},1563,879,"Puis-je vivre dans mon LMNP .webp","Mais est-ce que ce régime d’imposition peut s’appliquer à votre résidence principale ? Et si oui à quelles conditions ?",{"nodeType":199,"data":21670,"content":21671},{},[21672,21697,21703,21706,21712,21720,21747,21774,21802,21819,21910,21926,21949,21957,21964,21980,22005,22012,22053,22060,22067,22083,22099,22106,22122,22145,22173,22180,22196,22212,22244,22251,22254],{"nodeType":198,"data":21673,"content":21674},{},[21675,21679,21684,21688,21693],{"nodeType":184,"value":21676,"marks":21677,"data":21678},"Le statut LMNP attire chaque année plus de propriétaires et d’investisseurs désireux de rentabiliser leur bien immobilier. Grâce à ",[],{},{"nodeType":184,"value":21680,"marks":21681,"data":21683},"ses avantages fiscaux et la facilité de sa gestion",[21682],{"type":234},{},{"nodeType":184,"value":21685,"marks":21686,"data":21687},", il s’agit d’une excellente porte d’entrée dans le monde de l’investissement locatif. Mais est-ce que ce régime d’imposition peut ",[],{},{"nodeType":184,"value":21689,"marks":21690,"data":21692},"s’appliquer à votre résidence principale ?",[21691],{"type":234},{},{"nodeType":184,"value":21694,"marks":21695,"data":21696}," et si oui à quelles conditions ? On vous explique tout.",[],{},{"nodeType":198,"data":21698,"content":21699},{},[21700],{"nodeType":184,"value":164,"marks":21701,"data":21702},[],{},{"nodeType":389,"data":21704,"content":21705},{"target":1440},[],{"nodeType":198,"data":21707,"content":21708},{},[21709],{"nodeType":184,"value":164,"marks":21710,"data":21711},[],{},{"nodeType":396,"data":21713,"content":21714},{},[21715],{"nodeType":184,"value":21716,"marks":21717,"data":21719},"Qu’est-ce qu’un LMNP ?",[21718],{"type":234},{},{"nodeType":198,"data":21721,"content":21722},{},[21723,21727,21734,21738,21743],{"nodeType":184,"value":21724,"marks":21725,"data":21726},"Commençons par rappeler les bases, ",[],{},{"nodeType":193,"data":21728,"content":21729},{"uri":371},[21730],{"nodeType":184,"value":21731,"marks":21732,"data":21733},"qu’est-ce qu’un logement LMNP",[],{},{"nodeType":184,"value":21735,"marks":21736,"data":21737}," ? Un LMNP, ou loueur meublé non professionnel est un régime fiscal auquel vous pouvez prétendre sous certaines conditions lorsque vous louez un bien immobilier. ",[],{},{"nodeType":184,"value":21739,"marks":21740,"data":21742},"Le régime LMNP est très avantageux",[21741],{"type":234},{},{"nodeType":184,"value":21744,"marks":21745,"data":21746},", car il permet des réductions d’impôts. ",[],{},{"nodeType":198,"data":21748,"content":21749},{},[21750,21754,21759,21763,21770],{"nodeType":184,"value":21751,"marks":21752,"data":21753},"Le régime LMNP micro-bic permet notamment de bénéficier d’",[],{},{"nodeType":184,"value":21755,"marks":21756,"data":21758},"un abattement forfaitaire de 50, voire 70% sur le chiffre d'affaires",[21757],{"type":234},{},{"nodeType":184,"value":21760,"marks":21761,"data":21762}," du bien en question. Le régime LMNP réel quant à lui permet de déduire de ce chiffre d'affaires en question les charges liées au fonctionnement du logement et d’autres types de frais. ",[],{},{"nodeType":193,"data":21764,"content":21765},{"uri":444},[21766],{"nodeType":184,"value":21767,"marks":21768,"data":21769},"Les différents régimes en LMNP",[],{},{"nodeType":184,"value":21771,"marks":21772,"data":21773}," présentent donc plusieurs bénéfices.",[],{},{"nodeType":198,"data":21775,"content":21776},{},[21777,21781,21786,21790,21798],{"nodeType":184,"value":21778,"marks":21779,"data":21780},"Une location meublée est considérée généralement comme ",[],{},{"nodeType":184,"value":21782,"marks":21783,"data":21785},"plus avantageuse à bien des égards",[21784],{"type":234},{},{"nodeType":184,"value":21787,"marks":21788,"data":21789},". D’abord, car elle est plus rentable (jusqu'à 30% de loyer en plus par rapport à un non-meublé selon la zone). D’autres avantages notables comme la durée du bail et du préavis qui sont raccourcis ou la possibilité de ",[],{},{"nodeType":193,"data":21791,"content":21793},{"uri":21792},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-vs-censi-bouvard",[21794],{"nodeType":184,"value":21795,"marks":21796,"data":21797},"cumuler ce statut avec la loi Censi-Bouvard",[],{},{"nodeType":184,"value":21799,"marks":21800,"data":21801}," pour rajouter des avantages fiscaux.",[],{},{"nodeType":198,"data":21803,"content":21804},{},[21805,21808,21815],{"nodeType":184,"value":164,"marks":21806,"data":21807},[],{},{"nodeType":193,"data":21809,"content":21811},{"uri":21810},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-avantages-inconvenients",[21812],{"nodeType":184,"value":1460,"marks":21813,"data":21814},[],{},{"nodeType":184,"value":21816,"marks":21817,"data":21818}," présente donc de nombreux avantages, mais pour convenir au statut, un bien doit correspondre à certaines conditions. Le cadre légal définit un Loueur Meublé Non Professionnel de cette façon :",[],{},{"nodeType":504,"data":21820,"content":21821},{},[21822,21840,21865,21890,21900],{"nodeType":508,"data":21823,"content":21824},{},[21825,21832],{"nodeType":198,"data":21826,"content":21827},{},[21828],{"nodeType":184,"value":21829,"marks":21830,"data":21831},"Le bien doit être ",[],{},{"nodeType":198,"data":21833,"content":21834},{},[21835],{"nodeType":184,"value":21836,"marks":21837,"data":21839},"un logement destiné à être habité",[21838],{"type":234},{},{"nodeType":508,"data":21841,"content":21842},{},[21843,21850,21858],{"nodeType":198,"data":21844,"content":21845},{},[21846],{"nodeType":184,"value":21847,"marks":21848,"data":21849},"Il doit être dans un ",[],{},{"nodeType":198,"data":21851,"content":21852},{},[21853],{"nodeType":184,"value":21854,"marks":21855,"data":21857},"état décent",[21856],{"type":234},{},{"nodeType":198,"data":21859,"content":21860},{},[21861],{"nodeType":184,"value":21862,"marks":21863,"data":21864}," (en terme d’hygiène, de sécurité, d’équipements et de performances énergétiques)",[],{},{"nodeType":508,"data":21866,"content":21867},{},[21868,21875,21883],{"nodeType":198,"data":21869,"content":21870},{},[21871],{"nodeType":184,"value":21872,"marks":21873,"data":21874},"Il doit être ",[],{},{"nodeType":198,"data":21876,"content":21877},{},[21878],{"nodeType":184,"value":21879,"marks":21880,"data":21882},"équipé des éléments minimums",[21881],{"type":234},{},{"nodeType":198,"data":21884,"content":21885},{},[21886],{"nodeType":184,"value":21887,"marks":21888,"data":21889}," requis par la loi",[],{},{"nodeType":508,"data":21891,"content":21892},{},[21893],{"nodeType":198,"data":21894,"content":21895},{},[21896],{"nodeType":184,"value":21897,"marks":21898,"data":21899},"La location meublée doit être autorisée (ou tout du moins, pas interdite) par la copropriété.",[],{},{"nodeType":508,"data":21901,"content":21902},{},[21903],{"nodeType":198,"data":21904,"content":21905},{},[21906],{"nodeType":184,"value":21907,"marks":21908,"data":21909},"Le locataire ne doit avoir besoin d’apporter aucun meuble ou électroménager pour habiter dans votre bien. Il ou elle n’a qu’à ramener ses effets personnels pour emménager",[],{},{"nodeType":198,"data":21911,"content":21912},{},[21913,21917,21922],{"nodeType":184,"value":21914,"marks":21915,"data":21916},"Attention, dans certaines circonstances, même si toutes ces règles sont respectées, ",[],{},{"nodeType":184,"value":21918,"marks":21919,"data":21921},"un LMNP peut devenir un LMP (Loueur Meublé Professionnel)",[21920],{"type":234},{},{"nodeType":184,"value":21923,"marks":21924,"data":21925}," dans le cas ou :",[],{},{"nodeType":504,"data":21927,"content":21928},{},[21929,21939],{"nodeType":508,"data":21930,"content":21931},{},[21932],{"nodeType":198,"data":21933,"content":21934},{},[21935],{"nodeType":184,"value":21936,"marks":21937,"data":21938},"Les recettes locatives (donc les loyers) dépassent les autres revenus du foyer fiscal",[],{},{"nodeType":508,"data":21940,"content":21941},{},[21942],{"nodeType":198,"data":21943,"content":21944},{},[21945],{"nodeType":184,"value":21946,"marks":21947,"data":21948},"Et les recettes locatives annuelles deviennent supérieures à 23 000€",[],{},{"nodeType":396,"data":21950,"content":21951},{},[21952],{"nodeType":184,"value":21953,"marks":21954,"data":21956},"Qu’est-ce qu’une résidence principale ?",[21955],{"type":234},{},{"nodeType":198,"data":21958,"content":21959},{},[21960],{"nodeType":184,"value":21961,"marks":21962,"data":21963},"Essayons tout d’abord de comprendre ce que l’on entend par résidence principale, car le terme peut facilement porter à confusion.",[],{},{"nodeType":198,"data":21965,"content":21966},{},[21967,21971,21976],{"nodeType":184,"value":21968,"marks":21969,"data":21970},"Votre résidence principale est ",[],{},{"nodeType":184,"value":21972,"marks":21973,"data":21975},"le logement que vous occupez durant la majeure partie du temps.",[21974],{"type":234},{},{"nodeType":184,"value":21977,"marks":21978,"data":21979}," Vous devez habiter dans un logement au moins 8 mois par ans pour que celui-ci soit considéré comme votre résidence principale. La plupart des personnes ne considèrent pas leur résidence principale comme un bien immobilier classique. On ne réfléchit pas à sa rentabilité et a l’optimisation fiscale qu’il peut nous permettre de réaliser.",[],{},{"nodeType":198,"data":21981,"content":21982},{},[21983,21987,21992,21996,22001],{"nodeType":184,"value":21984,"marks":21985,"data":21986},"Pourtant, il est possible, sous certaines conditions, de ",[],{},{"nodeType":184,"value":21988,"marks":21989,"data":21991},"louer votre résidence principale en tant que LMNP",[21990],{"type":234},{},{"nodeType":184,"value":21993,"marks":21994,"data":21995},". Par exemple si vous partez régulièrement en vacances longues ou si vous avez un logement plus grand dont vous n’utilisez pas tout l’espace. Comme votre logement principal est déjà meublé, il rentre dans la catégorie des LMNP et c’est ",[],{},{"nodeType":184,"value":21997,"marks":21998,"data":22000},"une dépense en moins à compter dans vos calculs",[21999],{"type":234},{},{"nodeType":184,"value":22002,"marks":22003,"data":22004}," et autant plus de rentabilité pour votre bien.",[],{},{"nodeType":198,"data":22006,"content":22007},{},[22008],{"nodeType":184,"value":22009,"marks":22010,"data":22011},"Pour ce faire, vous disposez de deux possibilités :",[],{},{"nodeType":504,"data":22013,"content":22014},{},[22015,22034],{"nodeType":508,"data":22016,"content":22017},{},[22018],{"nodeType":198,"data":22019,"content":22020},{},[22021,22025,22030],{"nodeType":184,"value":22022,"marks":22023,"data":22024},"Vous pouvez ",[],{},{"nodeType":184,"value":22026,"marks":22027,"data":22029},"louer une partie de votre résidence principale",[22028],{"type":234},{},{"nodeType":184,"value":22031,"marks":22032,"data":22033}," (une ou plusieurs pièces, une annexe…) tout en habitant dedans pendant la période de location",[],{},{"nodeType":508,"data":22035,"content":22036},{},[22037],{"nodeType":198,"data":22038,"content":22039},{},[22040,22044,22049],{"nodeType":184,"value":22041,"marks":22042,"data":22043},"vous pouvez ",[],{},{"nodeType":184,"value":22045,"marks":22046,"data":22048},"louer votre résidence principale en entier",[22047],{"type":234},{},{"nodeType":184,"value":22050,"marks":22051,"data":22052}," lorsque vous n’habitez pas dedans.",[],{},{"nodeType":198,"data":22054,"content":22055},{},[22056],{"nodeType":184,"value":22057,"marks":22058,"data":22059},"Ce n’est pas aussi simple que de louer votre résidence secondaire, car il faut respecter certaines conditions, mais le jeu en vaut la chandelle.",[],{},{"nodeType":396,"data":22061,"content":22062},{},[22063],{"nodeType":184,"value":22064,"marks":22065,"data":22066},"Louer une partie de votre logement",[],{},{"nodeType":198,"data":22068,"content":22069},{},[22070,22074,22079],{"nodeType":184,"value":22071,"marks":22072,"data":22073},"Une solution efficace pour ceux qui ont un logement de grande taille et qui veulent le rentabiliser et profiter d’avantages fiscaux sur la location. Vous pouvez ",[],{},{"nodeType":184,"value":22075,"marks":22076,"data":22078},"mettre en location tout ou partie de votre résidence principale",[22077],{"type":234},{},{"nodeType":184,"value":22080,"marks":22081,"data":22082}," (une chambre, une annexe, une dépendance dans le jardin) et recevoir un loyer chaque mois.",[],{},{"nodeType":198,"data":22084,"content":22085},{},[22086,22090,22095],{"nodeType":184,"value":22087,"marks":22088,"data":22089},"Pour cette solution, ",[],{},{"nodeType":184,"value":22091,"marks":22092,"data":22094},"nous vous conseillons plutôt d’opter pour un bien en campagne",[22093],{"type":234},{},{"nodeType":184,"value":22096,"marks":22097,"data":22098},", car vous pourrez avoir accès à des logements plus grands à moindre cout et le turnover moins élevé vous garantit moins de changements de locataires. En effet, un changement de locataire est déjà peu pratique dans un bien classique, mais lorsque cela se passe chez vous directement, cela peut être encore plus problématique",[],{},{"nodeType":396,"data":22100,"content":22101},{},[22102],{"nodeType":184,"value":22103,"marks":22104,"data":22105},"Louer votre logement pendant les périodes où vous n’êtes pas là",[],{},{"nodeType":198,"data":22107,"content":22108},{},[22109,22113,22118],{"nodeType":184,"value":22110,"marks":22111,"data":22112},"Vous êtes souvent hors de votre logement , vous prenez des vacances prolongées, vous avez une résidence secondaire ? Et ",[],{},{"nodeType":184,"value":22114,"marks":22115,"data":22117},"si votre résidence principale vous rapportait de l’argent pendant que vous étiez absent ?",[22116],{"type":234},{},{"nodeType":184,"value":22119,"marks":22120,"data":22121}," Le régime LMNP vous permet de profiter de loyer sur votre résidence principale, ce qui est très intéressant ! Cependant, il y a des conditions à respecter :",[],{},{"nodeType":504,"data":22123,"content":22124},{},[22125,22135],{"nodeType":508,"data":22126,"content":22127},{},[22128],{"nodeType":198,"data":22129,"content":22130},{},[22131],{"nodeType":184,"value":22132,"marks":22133,"data":22134},"Vous devez occuper votre logement durant au moins 8 mois de l’année,",[],{},{"nodeType":508,"data":22136,"content":22137},{},[22138],{"nodeType":198,"data":22139,"content":22140},{},[22141],{"nodeType":184,"value":22142,"marks":22143,"data":22144},"Un locataire ne peut occuper votre résidence principale durant plus de 90 jours",[],{},{"nodeType":198,"data":22146,"content":22147},{},[22148,22152,22157,22161,22169],{"nodeType":184,"value":22149,"marks":22150,"data":22151},"Dans ce cas de figure, ",[],{},{"nodeType":184,"value":22153,"marks":22154,"data":22156},"nous vous conseillons d’envisager cette solution si vous habitez ou souhaitez acheter dans une zone urbaine,",[22155],{"type":234},{},{"nodeType":184,"value":22158,"marks":22159,"data":22160}," proche des commodités, car c’est dans ces zones sous tension que vous trouverez le plus facilement des personnes intéressées par des locations de courtes durées. Dans ce cas, le turnover n’est plus un inconvénient, mais un avantage que vous allez pouvoir utiliser. Vous pourrez ainsi maximiser ",[],{},{"nodeType":193,"data":22162,"content":22164},{"uri":22163},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilit%C3%A9-locative",[22165],{"nodeType":184,"value":22166,"marks":22167,"data":22168},"la rentabilité à viser",[],{},{"nodeType":184,"value":22170,"marks":22171,"data":22172}," pour votre location.",[],{},{"nodeType":396,"data":22174,"content":22175},{},[22176],{"nodeType":184,"value":22177,"marks":22178,"data":22179},"Peut-on habiter dans son bien LMNP ?",[],{},{"nodeType":198,"data":22181,"content":22182},{},[22183,22187,22192],{"nodeType":184,"value":22184,"marks":22185,"data":22186},"Vous l’aurez compris, la réponse est oui. Mais ",[],{},{"nodeType":184,"value":22188,"marks":22189,"data":22191},"il est important de respecter les conditions",[22190],{"type":234},{},{"nodeType":184,"value":22193,"marks":22194,"data":22195}," citées précédemment comme le temps que vous passez à habiter dans votre logement pour qu’il soit considéré comme votre résidence principale",[],{},{"nodeType":198,"data":22197,"content":22198},{},[22199,22203,22208],{"nodeType":184,"value":22200,"marks":22201,"data":22202},"Attention ! Contrairement à un LMNP “classique”, ",[],{},{"nodeType":184,"value":22204,"marks":22205,"data":22207},"vous ne pouvez pas déduire les frais liés à votre logement.",[22206],{"type":234},{},{"nodeType":184,"value":22209,"marks":22210,"data":22211}," Il est important de prendre cela en compte si vous souhaitez bénéficier du régime des frais réels. Vous pouvez cependant obtenir une déduction d’impôts sur la base de vos frais d’intérêts, mais vous devrez faire une demande de déclaration d’impôts séparée. Renseignez-vous auprès de votre comptable pour en savoir plus.",[],{},{"nodeType":198,"data":22213,"content":22214},{},[22215,22219,22226,22230,22235,22239],{"nodeType":184,"value":22216,"marks":22217,"data":22218},"Conclusion, même si le ",[],{},{"nodeType":193,"data":22220,"content":22221},{"uri":18017},[22222],{"nodeType":184,"value":22223,"marks":22224,"data":22225},"statut de LMNP sert d'abord à investir",[],{},{"nodeType":184,"value":22227,"marks":22228,"data":22229}," ce statut de Loueur Meublé Non Professionnel comporte ",[],{},{"nodeType":184,"value":22231,"marks":22232,"data":22234},"de nombreux avantages pour une résidence principale",[22233],{"type":234},{},{"nodeType":184,"value":22236,"marks":22237,"data":22238},", pour peu que vous correspondiez aux conditions demandées pour en bénéficier. Si vous habitez dans un logement de grande taille et voulez en rentabiliser une partie, ou si vous êtes suffisamment souvent absent de chez vous pour que la location de votre logement soit une option intéressante, ",[],{},{"nodeType":184,"value":22240,"marks":22241,"data":22243},"vous devriez sérieusement vous intéresser au régime LMNP.",[22242],{"type":234},{},{"nodeType":198,"data":22245,"content":22246},{},[22247],{"nodeType":184,"value":164,"marks":22248,"data":22250},[22249],{"type":234},{},{"nodeType":389,"data":22252,"content":22253},{"target":1841},[],{"nodeType":198,"data":22255,"content":22256},{},[22257],{"nodeType":184,"value":164,"marks":22258,"data":22259},[],{},{"metadata":22261,"sys":22264,"fields":22273},{"tags":22262,"concepts":22263},[],[],{"space":22265,"id":22267,"type":15,"createdAt":22268,"updatedAt":22268,"environment":22269,"publishedVersion":48,"revision":34,"contentType":22271,"locale":28},{"sys":22266},{"type":11,"linkType":12,"id":13},"70EolBu2yJz8nQxZm4swqv","2023-10-19T10:32:53.880Z",{"sys":22270},{"id":20,"type":11,"linkType":21},{"sys":22272},{"type":11,"linkType":26,"id":9350},{"pageTitle":21645,"pageDescription":22274,"featuredImage":21647},"Le statut LMNP attire chaque année plus de propriétaires et d’investisseurs désireux de rentabiliser leur bien immobilier. Grâce à ses avantages fiscaux et la facilité de sa gestion, il s’agit d’une excellente porte d’entrée dans le monde de l’investissement locatif. Mais est-ce que ce régime d’imposition peut s’appliquer à votre résidence principale ? et si oui à quelles conditions ? On vous explique tout.",[22276],{"nodeType":184,"value":22277,"marks":22278,"data":22279},"un retour en résidence principale",[],{},{"nodeType":184,"value":22281,"marks":22282,"data":22283}," pendant au moins 2 ans avant la vente pour échapper à cette fiscalité.  Avec les travaux nécessaires, ",[],{},{"nodeType":184,"value":22285,"marks":22286,"data":22288},"le propriétaire obtient en général une belle plus-value",[22287],{"type":234},{},{"nodeType":184,"value":22290,"marks":22291,"data":22292}," après cette durée. ",[],{},{"nodeType":198,"data":22294,"content":22295},{},[22296,22300,22308,22312],{"nodeType":184,"value":22297,"marks":22298,"data":22299},"Bien sûr, plutôt que la revente, il est également possible de conserver le bien pour loger votre enfant pendant ses études ou un membre de votre famille, ou pour votre propre patrimoine. Selon plusieurs critères comme la valeur de l'apport que vous mettez dans votre achat, la ville du placement ou encore votre cible, le rendement peut bien sûr varier mais on estime le taux moyen à 4%. Si toutes les conditions sont réunies pour ",[],{},{"nodeType":193,"data":22301,"content":22303},{"uri":22302},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Faugmenter-rentabilite-locative",[22304],{"nodeType":184,"value":22305,"marks":22306,"data":22307},"maximiser la rentabilité de votre bien",[],{},{"nodeType":184,"value":22309,"marks":22310,"data":22311}," (il est placé dans une ville dynamique où la demande est en hausse, les meubles sont de qualité etc), ",[],{},{"nodeType":184,"value":22313,"marks":22314,"data":22316},"il peut atteindre un taux jusqu'à 8%.",[22315],{"type":234},{},{"nodeType":389,"data":22318,"content":22338},{"target":22319},{"metadata":22320,"sys":22323,"fields":22333},{"tags":22321,"concepts":22322},[],[],{"space":22324,"id":22326,"type":15,"createdAt":22327,"updatedAt":22328,"environment":22329,"publishedVersion":21613,"revision":48,"contentType":22331,"locale":28},{"sys":22325},{"type":11,"linkType":12,"id":13},"5Hhjy8vom9cPxtjTyjrSZu","2024-05-16T15:04:35.302Z","2024-05-16T15:07:24.205Z",{"sys":22330},{"id":20,"type":11,"linkType":21},{"sys":22332},{"type":11,"linkType":26,"id":1455},{"name":22334,"style":1858,"title":22335,"actionTitle":22336,"actionUrl":22337},"Bord de mer : Mer, soleil et rentabilité : investissez en bord de mer.","Mer, soleil et rentabilité : investissez en bord de mer.","Découvrir la rentabiltié des biens en bord de mer ","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-en-bord-de-mer",[],{"nodeType":396,"data":22340,"content":22341},{},[22342],{"nodeType":184,"value":22343,"marks":22344,"data":22346},"Faut-il investir dans du neuf ou de l’ancien pour votre LMNP ?",[22345],{"type":234},{},{"nodeType":198,"data":22348,"content":22349},{},[22350],{"nodeType":184,"value":22351,"marks":22352,"data":22353},"Le rendement locatif de votre investissement immobilier LMNP dépend de plusieurs points, notamment le type de bien et d'immeuble dans lequel vous achetez : s'agit-il d'un bien dans l'ancien ou plutôt un appartement neuf ? Les deux options ont des répercussions directes sur votre rendement brut.",[],{},{"nodeType":1870,"data":22355,"content":22356},{},[22357],{"nodeType":184,"value":22358,"marks":22359,"data":22360},"Investir dans l'ancien en LMNP",[],{},{"nodeType":198,"data":22362,"content":22363},{},[22364],{"nodeType":184,"value":22365,"marks":22366,"data":22367},"En choisissant un appartement dans l'ancien, vous profiterez :",[],{},{"nodeType":504,"data":22369,"content":22370},{},[22371,22381],{"nodeType":508,"data":22372,"content":22373},{},[22374],{"nodeType":198,"data":22375,"content":22376},{},[22377],{"nodeType":184,"value":22378,"marks":22379,"data":22380},"D'un prix plus intéressant au m2 plus intéressant que dans le neuf ;",[],{},{"nodeType":508,"data":22382,"content":22383},{},[22384],{"nodeType":198,"data":22385,"content":22386},{},[22387],{"nodeType":184,"value":22388,"marks":22389,"data":22390},"D'une fiscalité avantageuse car tous les frais liés comme les travaux, les charges ou encore les frais de notaire ont la possibilité d'être imputés sur les revenus locatifs imposables.",[],{},{"nodeType":198,"data":22392,"content":22393},{},[22394],{"nodeType":184,"value":22395,"marks":22396,"data":22397},"Cependant, l'état ancien de l'appartement présente aussi certains inconvénients qui ont un impact négatif sur le rendement locatif :",[],{},{"nodeType":504,"data":22399,"content":22400},{},[22401,22411],{"nodeType":508,"data":22402,"content":22403},{},[22404],{"nodeType":198,"data":22405,"content":22406},{},[22407],{"nodeType":184,"value":22408,"marks":22409,"data":22410},"Les frais de notaire sont plus élevés que dans le neuf (entre 7 % et 8 %) ;",[],{},{"nodeType":508,"data":22412,"content":22413},{},[22414],{"nodeType":198,"data":22415,"content":22416},{},[22417],{"nodeType":184,"value":22418,"marks":22419,"data":22420},"Le montant investi dans les travaux et rénovations est bien plus important. Les dépenses pour l'entretien et le rafraîchissement du bien sont inévitables. Selon l'état du bien, l'opération rénovation peut représenter une perte plus ou moins importante sur le rendement.",[],{},{"nodeType":1870,"data":22422,"content":22423},{},[22424],{"nodeType":184,"value":22425,"marks":22426,"data":22427},"Investir dans le neuf en LMNP",[],{},{"nodeType":198,"data":22429,"content":22430},{},[22431],{"nodeType":184,"value":22432,"marks":22433,"data":22434},"Si vous préférez investir dans le neuf, cela représente plusieurs avantages :",[],{},{"nodeType":504,"data":22436,"content":22437},{},[22438,22448,22458],{"nodeType":508,"data":22439,"content":22440},{},[22441],{"nodeType":198,"data":22442,"content":22443},{},[22444],{"nodeType":184,"value":22445,"marks":22446,"data":22447},"Les travaux à prévoir sont faibles voire inexistants, surtout sur le court et moyen terme ;",[],{},{"nodeType":508,"data":22449,"content":22450},{},[22451],{"nodeType":198,"data":22452,"content":22453},{},[22454],{"nodeType":184,"value":22455,"marks":22456,"data":22457},"Les frais de notaire sont réduits à un montant maximum de 3,5 % ;",[],{},{"nodeType":508,"data":22459,"content":22460},{},[22461],{"nodeType":198,"data":22462,"content":22463},{},[22464],{"nodeType":184,"value":22465,"marks":22466,"data":22467},"Il s'agit généralement de studio ou d'appartement 2 pièces. C'est la surface idéale pour un rendement maximum, et une gestion facilitée. En effet, à moins d'investir dans un bien destiné à la colocation de locataires, il vaut mieux acheter des surfaces plus petites.",[],{},{"nodeType":198,"data":22469,"content":22470},{},[22471],{"nodeType":184,"value":22472,"marks":22473,"data":22474},"Malgré l'absence de travaux ou avantages financiers, investir dans du neuf présente également des points négatifs concernant votre rendement locatif :",[],{},{"nodeType":504,"data":22476,"content":22477},{},[22478,22488],{"nodeType":508,"data":22479,"content":22480},{},[22481],{"nodeType":198,"data":22482,"content":22483},{},[22484],{"nodeType":184,"value":22485,"marks":22486,"data":22487},"Le prix au m2 est plus élevé que dans l'ancien ;",[],{},{"nodeType":508,"data":22489,"content":22490},{},[22491],{"nodeType":198,"data":22492,"content":22493},{},[22494],{"nodeType":184,"value":22495,"marks":22496,"data":22497},"Vous pouvez seulement mettre les frais d’acquisition notariés dans les revenus déduits imposables en location meublée LMNP.",[],{},{"nodeType":396,"data":22499,"content":22500},{},[22501],{"nodeType":184,"value":22502,"marks":22503,"data":22504},"Le coût du comptable, obligatoire ?",[],{},{"nodeType":198,"data":22506,"content":22507},{},[22508,22512,22519,22523,22528],{"nodeType":184,"value":22509,"marks":22510,"data":22511},"Ajouter le coût d'un ",[],{},{"nodeType":193,"data":22513,"content":22514},{"uri":2370},[22515],{"nodeType":184,"value":22516,"marks":22517,"data":22518},"comptable pour votre LMNP",[],{},{"nodeType":184,"value":22520,"marks":22521,"data":22522}," réduit évidemment le rendement locatif de votre bien. Est-il possible d'échapper à ce coût ? ",[],{},{"nodeType":184,"value":22524,"marks":22525,"data":22527},"Si vous êtes un particulier sous le régime réel, vous êtes dans l'obligation de tenir une comptabilité.",[22526],{"type":234},{},{"nodeType":184,"value":22529,"marks":22530,"data":22531}," Vous avez le choix ; la confier à un comptable ou la tenir vous-même. ",[],{},{"nodeType":198,"data":22533,"content":22534},{},[22535,22539,22544],{"nodeType":184,"value":22536,"marks":22537,"data":22538},"Cette dernière solution sera la plus économique. Cependant, notez que suivre sa comptabilité peut être très chronophage. Cela peut-être avantageux de vous en occuper vous-même au départ et par la suite la confier à un professionnel pour ",[],{},{"nodeType":184,"value":22540,"marks":22541,"data":22543},"gagner du temps et de l'énergie.",[22542],{"type":234},{},{"nodeType":184,"value":22545,"marks":22546,"data":22547}," Dans tous les cas, vous devez tenir une comptabilité précise, dans les règles.",[],{},{"nodeType":389,"data":22549,"content":22567},{"target":22550},{"metadata":22551,"sys":22554,"fields":22563},{"tags":22552,"concepts":22553},[],[],{"space":22555,"id":22557,"type":15,"createdAt":22558,"updatedAt":22558,"environment":22559,"publishedVersion":3969,"revision":34,"contentType":22561,"locale":28},{"sys":22556},{"type":11,"linkType":12,"id":13},"5XE5GHyIDxdxYOyzljahhO","2024-05-16T15:06:26.550Z",{"sys":22560},{"id":20,"type":11,"linkType":21},{"sys":22562},{"type":11,"linkType":26,"id":1455},{"name":22564,"style":1858,"title":22564,"actionTitle":22565,"actionUrl":22566},"Normandie : des investissements locatifs avec un charme unique.","Découvrir la rentabiltié des biens en Normandie","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-en-normandie",[],{"nodeType":396,"data":22569,"content":22570},{},[22571],{"nodeType":184,"value":22572,"marks":22573,"data":22574},"Comment calculer le rendement locatif de votre LMNP locatif ?",[],{},{"nodeType":198,"data":22576,"content":22577},{},[22578,22582,22589,22593,22598],{"nodeType":184,"value":22579,"marks":22580,"data":22581},"En immobilier, on distingue ",[],{},{"nodeType":193,"data":22583,"content":22584},{"uri":10610},[22585],{"nodeType":184,"value":22586,"marks":22587,"data":22588},"le rendement locatif brut",[],{},{"nodeType":184,"value":22590,"marks":22591,"data":22592},", net et net-net. ",[],{},{"nodeType":184,"value":22594,"marks":22595,"data":22597},"Le rendement locatif brut étant le premier calcul à effectuer pour avoir une idée de la rentabilité d'un bien",[22596],{"type":234},{},{"nodeType":184,"value":10495,"marks":22599,"data":22600},[],{},{"nodeType":198,"data":22602,"content":22603},{},[22604,22607,22614],{"nodeType":184,"value":9294,"marks":22605,"data":22606},[],{},{"nodeType":193,"data":22608,"content":22609},{"uri":10778},[22610],{"nodeType":184,"value":22611,"marks":22612,"data":22613},"rendement net est assez simple à calculer",[],{},{"nodeType":184,"value":22615,"marks":22616,"data":22617},", il prend en compte les dépenses liées à l'investissement (taxe foncière, crédit, assurance etc) pour vous donner une idée plus précise de la qualité du rendement, par rapport à un appartement spécifique. ",[],{},{"nodeType":198,"data":22619,"content":22620},{},[22621,22624,22631,22635,22640],{"nodeType":184,"value":2459,"marks":22622,"data":22623},[],{},{"nodeType":193,"data":22625,"content":22626},{"uri":13884},[22627],{"nodeType":184,"value":22628,"marks":22629,"data":22630},"rentabilité nette-nette",[],{},{"nodeType":184,"value":22632,"marks":22633,"data":22634},", elle, prend en compte votre fiscalité et votre imposition pour anticiper la rentabilité du bien, dans votre cas particulier. Pour la simulation de votre rendement, vous pouvez utiliser ",[],{},{"nodeType":184,"value":22636,"marks":22637,"data":22639},"des simulateurs en ligne",[22638],{"type":234},{},{"nodeType":184,"value":22641,"marks":22642,"data":22643}," qui vous permettront d'estimer facilement la rentabilité du bien que vous souhaitez acheter.",[],{},{"nodeType":198,"data":22645,"content":22646},{},[22647,22651,22659],{"nodeType":184,"value":22648,"marks":22649,"data":22650},"Le rendement locatif d'un bien dépend toujours de critères tels que le montant du loyer, de vos charges, de l'emprunt que vous avez auprès de la banque, ou encore l'emplacement de l'appartement. Le bien LMNP est reconnu dans le secteur de l'immobilier pour apporter un rendement locatif maximisé aux propriétaires. Par rapport à un ",[],{},{"nodeType":193,"data":22652,"content":22654},{"uri":22653},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fstatut-lmp",[22655],{"nodeType":184,"value":22656,"marks":22657,"data":22658},"logement LMP",[],{},{"nodeType":184,"value":22660,"marks":22661,"data":22662},", seule la fiscalité varie. Mais par rapport à un logement vide, les intérêts du LMNP sont nombreux.",[],{},{"nodeType":198,"data":22664,"content":22665},{},[22666,22670,22677,22681,22688],{"nodeType":184,"value":22667,"marks":22668,"data":22669},"La rentabilité de votre bien ou",[],{},{"nodeType":237,"data":22671,"content":22672},{"target":239},[22673],{"nodeType":184,"value":22674,"marks":22675,"data":22676}," les modifications récentes du LMNP",[],{},{"nodeType":184,"value":22678,"marks":22679,"data":22680}," ne vous convient pas et vous souhaitez opter pour une nouvelle stratégie ? Découvrez ",[],{},{"nodeType":193,"data":22682,"content":22683},{"uri":2403},[22684],{"nodeType":184,"value":22685,"marks":22686,"data":22687},"pourquoi et comment quitter le statut LMNP",[],{},{"nodeType":184,"value":197,"marks":22689,"data":22690},[],{},{"nodeType":389,"data":22692,"content":22712},{"target":22693},{"metadata":22694,"sys":22697,"fields":22707},{"tags":22695,"concepts":22696},[],[],{"space":22698,"id":22700,"type":15,"createdAt":22701,"updatedAt":22702,"environment":22703,"publishedVersion":3969,"revision":55,"contentType":22705,"locale":28},{"sys":22699},{"type":11,"linkType":12,"id":13},"2gWYbMh6uLHueUXd0DpuFw","2024-05-16T15:00:16.034Z","2024-05-16T15:07:39.583Z",{"sys":22704},{"id":20,"type":11,"linkType":21},{"sys":22706},{"type":11,"linkType":26,"id":1455},{"name":22708,"style":1458,"title":22709,"actionTitle":22710,"actionUrl":22711},"Campagne : opportunités d'investissement uniques et rentables","La campagne offre des opportunités d'investissement uniques et rentables","Découvrir la rentabiltié des biens à la campagne","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-a-la-campagne",[],{"nodeType":198,"data":22714,"content":22715},{},[22716],{"nodeType":184,"value":164,"marks":22717,"data":22718},[],{},{"metadata":22720,"sys":22723,"fields":22732},{"tags":22721,"concepts":22722},[],[],{"space":22724,"id":22726,"type":15,"createdAt":22727,"updatedAt":22727,"environment":22728,"publishedVersion":48,"revision":34,"contentType":22730,"locale":28},{"sys":22725},{"type":11,"linkType":12,"id":13},"64KcVXZ8aFZZyLpshMcjIu","2023-10-19T10:34:48.747Z",{"sys":22729},{"id":20,"type":11,"linkType":21},{"sys":22731},{"type":11,"linkType":26,"id":9350},{"pageTitle":120,"pageDescription":22733,"featuredImage":201},"Vous avez pour projet d'investir dans un appartement LMNP, en tant que loueur d'un bien meublé non professionnel et vous souhaitez connaître le rendement de ce type de bien ? Le statut LMNP présente de nombreux avantages par rapport à une location nue classique, au niveau de la fiscalité et de la rentabilité. Quel taux de rendement pouvez-vous en espérer ? Comment obtenir le meilleur taux et comment faire votre calcul ? Quel régime d'impôt choisir ? Découvrez dans cet article tous nos conseils pour réussir votre investissement locatif et obtenir le meilleur rendement possible pour votre bien 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