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",[],{},{"nodeType":192,"data":800,"content":802},{"uri":801},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-definition",[803],{"nodeType":183,"value":804,"marks":805,"data":806},"le statut LMNP",[],{},{"nodeType":183,"value":808,"marks":809,"data":810}," dépend principalement du montant des loyers générés par la location meublée :",[],{},{"nodeType":335,"data":812,"content":813},{},[814,832],{"nodeType":339,"data":815,"content":816},{},[817,824],{"nodeType":197,"data":818,"content":819},{},[820],{"nodeType":183,"value":821,"marks":822,"data":823},"statut LMNP pour des recettes locatives inférieures à ",[],{},{"nodeType":197,"data":825,"content":826},{},[827],{"nodeType":183,"value":828,"marks":829,"data":831},"23.000 €",[830],{"type":271},{},{"nodeType":339,"data":833,"content":834},{},[835,842],{"nodeType":197,"data":836,"content":837},{},[838],{"nodeType":183,"value":839,"marks":840,"data":841},"statut LMP pour des recettes locatives supérieures à ",[],{},{"nodeType":197,"data":843,"content":844},{},[845],{"nodeType":183,"value":846,"marks":847,"data":849},"23.000 € ou 72.500 €",[848],{"type":271},{},{"nodeType":197,"data":851,"content":852},{},[853,857],{"nodeType":183,"value":854,"marks":855,"data":856},"Cependant, notez que le statut LMP n’est pas obligatoire dans toutes les situations lorsque le montant des revenus dépasse le seuil. En effet, ",[],{},{"nodeType":183,"value":858,"marks":859,"data":861},"si les revenus de vos locations meublées ne sont pas votre source principale de revenus, vous êtes en droit de garder le statut LMNP.",[860],{"type":271},{},{"nodeType":197,"data":863,"content":864},{},[865,870,874,879,883,891],{"nodeType":183,"value":866,"marks":867,"data":869},"Bon à savoir",[868],{"type":271},{},{"nodeType":183,"value":871,"marks":872,"data":873}," : En règle générale, pour dépasser le seuil et donc passer à un statut LMP, le montant de l’investissement est de l’ordre de ",[],{},{"nodeType":183,"value":875,"marks":876,"data":878},"400.000 € minimum",[877],{"type":271},{},{"nodeType":183,"value":880,"marks":881,"data":882},". Ce statut concerne donc plutôt des contribuables disposant d’un capital important. Dans tous les cas, plus vous obtenez ",[],{},{"nodeType":192,"data":884,"content":886},{"uri":885},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbon-rendement-locatif",[887],{"nodeType":183,"value":888,"marks":889,"data":890},"un bon rendement locatif,",[],{},{"nodeType":183,"value":892,"marks":893,"data":894}," plus vous avez de chance d’accéder au statut LMP.",[],{},{"nodeType":286,"data":896,"content":915},{"target":897},{"metadata":898,"sys":901,"fields":910},{"tags":899,"concepts":900},[],[],{"space":902,"id":904,"type":15,"createdAt":905,"updatedAt":905,"environment":906,"publishedVersion":23,"revision":34,"contentType":908,"locale":28},{"sys":903},{"type":11,"linkType":12,"id":13},"7oXCNc2kuuS2hjPAV7vae5","2024-05-16T15:05:47.417Z",{"sys":907},{"id":20,"type":11,"linkType":21},{"sys":909},{"type":11,"linkType":26,"id":303},{"name":911,"style":912,"title":911,"actionTitle":913,"actionUrl":914},"Normandie : investissez dans une région touristique au riche patrimoine ","blue","Investir en Normandie dans un bien déjà loué","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-en-normandie",[],{"nodeType":234,"data":917,"content":918},{},[919],{"nodeType":183,"value":920,"marks":921,"data":922},"Pourquoi passer en LMP ?",[],{},{"nodeType":197,"data":924,"content":925},{},[926,930,938],{"nodeType":183,"value":927,"marks":928,"data":929},"Louer un bien en meublé présente de nombreux avantages, notamment au niveau de la rentabilité de l’investissement immobilier, peu importe le statut. Si ",[],{},{"nodeType":192,"data":931,"content":933},{"uri":932},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-comptable-obligatoire",[934],{"nodeType":183,"value":935,"marks":936,"data":937},"avoir un comptable en LMNP",[],{},{"nodeType":183,"value":939,"marks":940,"data":941}," n’est pas forcément obligatoire, il est vrai que louer en tant que LMP demande des démarches supplémentaires ainsi qu’un suivi de comptabilité plus rigoureux, et demande souvent d’être accompagné par un comptable, les avantages sont nombreux. D’un point de vue fiscal, les bénéfices ne sont pas négligeables :",[],{},{"nodeType":335,"data":943,"content":944},{},[945,966,976],{"nodeType":339,"data":946,"content":947},{},[948],{"nodeType":197,"data":949,"content":950},{},[951,954,962],{"nodeType":183,"value":163,"marks":952,"data":953},[],{},{"nodeType":192,"data":955,"content":957},{"uri":956},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fimputer-deficit-lmnp",[958],{"nodeType":183,"value":959,"marks":960,"data":961},"imputation des déficits",[],{},{"nodeType":183,"value":963,"marks":964,"data":965}," sur les revenus du foyer fiscal ;",[],{},{"nodeType":339,"data":967,"content":968},{},[969],{"nodeType":197,"data":970,"content":971},{},[972],{"nodeType":183,"value":973,"marks":974,"data":975},"exonération d’impôt sur les plus-values immobilières en cas de cession du bien immobilier si l’activité LMP est exercée depuis plus de 5 ans et que les recettes annuelles de cette activité ne dépassent pas les 90 000 € HT sur les 2 dernières années ;",[],{},{"nodeType":339,"data":977,"content":978},{},[979],{"nodeType":197,"data":980,"content":981},{},[982],{"nodeType":183,"value":983,"marks":984,"data":985},"exonération d’impôt sur la fortune immobilière.",[],{},{"nodeType":197,"data":987,"content":988},{},[989],{"nodeType":183,"value":990,"marks":991,"data":992},"En passant du statut LMNP au statut LMP, les avantages sont donc nombreux. Cependant, quelques inconvénients existent également :",[],{},{"nodeType":335,"data":994,"content":995},{},[996,1006],{"nodeType":339,"data":997,"content":998},{},[999],{"nodeType":197,"data":1000,"content":1001},{},[1002],{"nodeType":183,"value":1003,"marks":1004,"data":1005},"Vous êtes obligés de générer plus de 23 000 € annuel de revenus locatifs pour continuer à bénéficier du statut du lmnp. Si vous êtes près du seuil vous devez donc veiller à ne pas passer en dessous.",[],{},{"nodeType":339,"data":1007,"content":1008},{},[1009],{"nodeType":197,"data":1010,"content":1011},{},[1012,1016,1024],{"nodeType":183,"value":1013,"marks":1014,"data":1015},"Vous êtes dans l’obligation de tenir une comptabilité rigoureuse et détaillée des charges locatives, des ",[],{},{"nodeType":192,"data":1017,"content":1019},{"uri":1018},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-charges-deductibles",[1020],{"nodeType":183,"value":1021,"marks":1022,"data":1023},"charges déductibles",[],{},{"nodeType":183,"value":1025,"marks":1026,"data":1027}," et des amortissements. Avoir un comptable en LMP est particulièrement conseillé. ",[],{},{"nodeType":234,"data":1029,"content":1030},{},[1031],{"nodeType":183,"value":1032,"marks":1033,"data":1034},"Comment échapper au LMP ?",[],{},{"nodeType":197,"data":1036,"content":1037},{},[1038],{"nodeType":183,"value":1039,"marks":1040,"data":1041},"Si malgré les bénéfices apportés par le statut vous préférez rester au LMNP, vous pouvez :",[],{},{"nodeType":335,"data":1043,"content":1044},{},[1045],{"nodeType":339,"data":1046,"content":1047},{},[1048],{"nodeType":197,"data":1049,"content":1050},{},[1051],{"nodeType":183,"value":1052,"marks":1053,"data":1055},"Créer une SCI",[1054],{"type":271},{},{"nodeType":197,"data":1057,"content":1058},{},[1059],{"nodeType":183,"value":1060,"marks":1061,"data":1062},"Créer une société civile immobilière va permettre de passer par cette structure pour vos revenus locatifs ; vous n’ne tirez donc plus directement.",[],{},{"nodeType":335,"data":1064,"content":1065},{},[1066],{"nodeType":339,"data":1067,"content":1068},{},[1069],{"nodeType":197,"data":1070,"content":1071},{},[1072],{"nodeType":183,"value":1073,"marks":1074,"data":1076},"Créer une société de sous-location",[1075],{"type":271},{},{"nodeType":197,"data":1078,"content":1079},{},[1080],{"nodeType":183,"value":1081,"marks":1082,"data":1083},"Vous pouvez également créer une société d’exploitation à qui vous décidez de confier la sous-location de vos biens en échange d’un loyer.",[],{},{"nodeType":286,"data":1085,"content":1106},{"target":1086},{"metadata":1087,"sys":1090,"fields":1101},{"tags":1088,"concepts":1089},[],[],{"space":1091,"id":1093,"type":15,"createdAt":1094,"updatedAt":1095,"environment":1096,"publishedVersion":1098,"revision":55,"contentType":1099,"locale":28},{"sys":1092},{"type":11,"linkType":12,"id":13},"3iH9FXmGghtyId54wCly7c","2024-05-16T19:03:33.897Z","2025-01-14T09:40:25.799Z",{"sys":1097},{"id":20,"type":11,"linkType":21},10,{"sys":1100},{"type":11,"linkType":26,"id":303},{"name":1102,"style":912,"title":1103,"actionTitle":1104,"actionUrl":1105},"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":1108,"data":1109,"content":1110},"heading-3",{},[1111],{"nodeType":183,"value":1112,"marks":1113,"data":1114},"Comment quitter le statut LMNP ?",[],{},{"nodeType":197,"data":1116,"content":1117},{},[1118],{"nodeType":183,"value":1119,"marks":1120,"data":1121},"Sortir un bien du statut de Loueur en Meublé Non Professionnel (LMNP) peut être envisagé pour diverses raisons, telles que le changement d'usage du bien, la vente, ou le passage à un autre régime fiscal. ",[],{},{"nodeType":197,"data":1123,"content":1124},{},[1125],{"nodeType":183,"value":1126,"marks":1127,"data":1128},"Quelle que soit la méthode choisie pour sortir du statut LMNP, il est crucial de notifier l'administration fiscale de ce changement. Cela se fait généralement via la déclaration de revenus ou, dans certains cas, via une déclaration spécifique pour signaler la cessation d'activité de location meublée.",[],{},{"nodeType":197,"data":1130,"content":1131},{},[1132],{"nodeType":183,"value":1133,"marks":1134,"data":1135},"Voici les étapes clés pour effectuer cette transition :",[],{},{"nodeType":1137,"data":1138,"content":1139},"heading-4",{},[1140],{"nodeType":183,"value":1141,"marks":1142,"data":1143},"Modification de l'usage du bien : ",[],{},{"nodeType":197,"data":1145,"content":1146},{},[1147,1151,1159],{"nodeType":183,"value":1148,"marks":1149,"data":1150},"La manière la plus simple de ",[],{},{"nodeType":192,"data":1152,"content":1154},{"uri":1153},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fsortir-lmnp",[1155],{"nodeType":183,"value":1156,"marks":1157,"data":1158},"sortir d'un statut LMNP",[],{},{"nodeType":183,"value":1160,"marks":1161,"data":1162}," est de changer l'usage du bien. Si vous décidez d'utiliser le bien pour un usage personnel ou de le louer non meublé, il cesse automatiquement d'être considéré comme LMNP. Dans ce cas, il est important de notifier ce changement à l'administration fiscale dans votre déclaration de revenus annuelle.",[],{},{"nodeType":1137,"data":1164,"content":1165},{},[1166],{"nodeType":183,"value":1167,"marks":1168,"data":1169},"Vente du bien : ",[],{},{"nodeType":197,"data":1171,"content":1172},{},[1173,1177,1185],{"nodeType":183,"value":1174,"marks":1175,"data":1176},"La vente du bien immobilier meublé met fin au statut de LMNP pour ce bien spécifique. Dans ce contexte, il est essentiel de considérer les implications fiscales, notamment en termes de plus-value immobilière. La plus-value est calculée sur la différence entre le prix de vente et le prix d'achat (ou la valeur déclarée lors de la succession ou de la donation), en tenant compte des ",[],{},{"nodeType":192,"data":1178,"content":1180},{"uri":1179},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fcalcul-amortissement-lmnp",[1181],{"nodeType":183,"value":1182,"marks":1183,"data":1184},"amortissements déduits durant la période de location en LMNP",[],{},{"nodeType":183,"value":196,"marks":1186,"data":1187},[],{},{"nodeType":1137,"data":1189,"content":1190},{},[1191],{"nodeType":183,"value":1192,"marks":1193,"data":1194},"Passage à un autre régime fiscal : ",[],{},{"nodeType":197,"data":1196,"content":1197},{},[1198],{"nodeType":183,"value":1199,"marks":1200,"data":1201},"Si vos revenus locatifs meublés dépassent certains seuils, vous pouvez être reclassifié en Loueur en Meublé Professionnel (LMP). Ce changement de statut peut survenir automatiquement en fonction de vos revenus et de votre situation fiscale. Il est donc important de suivre et de déclarer correctement vos revenus pour éviter des complications fiscales. Voyons cela en détails : \n",[],{},{"nodeType":234,"data":1203,"content":1204},{},[1205],{"nodeType":183,"value":1206,"marks":1207,"data":1208},"Quelles sont les conditions pour passer de LMNP à LMP ?",[],{},{"nodeType":197,"data":1210,"content":1211},{},[1212],{"nodeType":183,"value":1213,"marks":1214,"data":1215},"Pour pouvoir passer du statut LMNP au statut LMP, deux conditions sont indispensables :",[],{},{"nodeType":335,"data":1217,"content":1218},{},[1219,1229],{"nodeType":339,"data":1220,"content":1221},{},[1222],{"nodeType":197,"data":1223,"content":1224},{},[1225],{"nodeType":183,"value":1226,"marks":1227,"data":1228},"Le propriétaire, ou au moins un membre de son foyer fiscal, doit être inscrit dans le Registre des Commerces et des sociétés (RCS).",[],{},{"nodeType":339,"data":1230,"content":1231},{},[1232],{"nodeType":197,"data":1233,"content":1234},{},[1235],{"nodeType":183,"value":1236,"marks":1237,"data":1238},"Les recettes locatives du propriétaire sont supérieures à 23 000 € par an.",[],{},{"nodeType":234,"data":1240,"content":1241},{},[1242],{"nodeType":183,"value":1243,"marks":1244,"data":1245},"Comment passer de LMNP à LMP ?",[],{},{"nodeType":197,"data":1247,"content":1248},{},[1249],{"nodeType":183,"value":1250,"marks":1251,"data":1252},"Pour passer du statut LMNP au statut LMP, ce sont les revenus locatifs du propriétaire qui déterminent cette possibilité ; ce n’est pas un choix personnel du loueur. Vous pouvez donc passer d’un statut à l’autre selon le montant de vos revenus locatifs et la part qu’ils représentent au sein des revenus de votre foyer fiscal.",[],{},{"nodeType":197,"data":1254,"content":1255},{},[1256,1260],{"nodeType":183,"value":1257,"marks":1258,"data":1259},"Si vous souhaitez garder le contrôle sur le passage d’un statut à un autre, ce qui reste entre vos mains est donc le montant de vos revenus locatifs. Vous pouvez volontairement le réduire si vous souhaitez conserver votre statut LMNP. En effet, en réduisant les périodes de location vous pouvez faire baisser vos recettes afin de rentrer dans les critères financiers imposés par le statut LMNP. S’il est dans votre intérêt de conserver ou de revenir à ce statut, vous pouvez donc faire en sorte que votre CA locatif ",[],{},{"nodeType":183,"value":1261,"marks":1262,"data":1264},"ne dépasse pas le seuil des 23 000 €.",[1263],{"type":271},{},{"nodeType":197,"data":1266,"content":1267},{},[1268],{"nodeType":183,"value":1269,"marks":1270,"data":1271},"Dans le sens inverse, vous pouvez mettre en place des actions afin de dépasser le seuil pour pouvoir entrer sous le statut LMP, même si cela peut être plus complexe et ne tient pas toujours qu’à vous. Dans ce cas, vous êtes en effet dépendant également de la demande de location.",[],{},{"nodeType":234,"data":1273,"content":1274},{},[1275],{"nodeType":183,"value":1276,"marks":1277,"data":1278},"Les conséquences du changement",[],{},{"nodeType":197,"data":1280,"content":1281},{},[1282],{"nodeType":183,"value":1283,"marks":1284,"data":1285},"Le statut LMP offre de nombreux bénéfices au niveau de la fiscalité, mais concrètement, qu’est-ce que le changement de statut change ? Voilà les principales conséquences :",[],{},{"nodeType":1108,"data":1287,"content":1288},{},[1289],{"nodeType":183,"value":1290,"marks":1291,"data":1292},"Vous pouvez imputer vos déficits sur l’ensemble de vos revenus",[],{},{"nodeType":197,"data":1294,"content":1295},{},[1296,1300,1305],{"nodeType":183,"value":1297,"marks":1298,"data":1299},"Lorsque vous jouissez du statut LMNP, les déficits que vos locations génèrent peuvent être déduits pendant une durée de ",[],{},{"nodeType":183,"value":1301,"marks":1302,"data":1304},"10 ans",[1303],{"type":271},{},{"nodeType":183,"value":1306,"marks":1307,"data":1308}," sur l’ensemble de vos revenus locatifs. C’est seulement 6 ans pour le statut LMP.",[],{},{"nodeType":1108,"data":1310,"content":1311},{},[1312],{"nodeType":183,"value":1313,"marks":1314,"data":1315},"Vous pouvez être exonéré d’imposition sur les plus-values immobilières",[],{},{"nodeType":197,"data":1317,"content":1318},{},[1319,1323,10865,10869,10874],{"nodeType":183,"value":1320,"marks":1321,"data":1322},"En LMNP, l’exonération peut être totale par rapport à la ",[],{},{"nodeType":1324,"data":1325,"content":10860},"entry-hyperlink",{"target":1326},{"metadata":1327,"sys":1330,"fields":1341},{"tags":1328,"concepts":1329},[],[],{"space":1331,"id":1333,"type":15,"createdAt":1334,"updatedAt":1335,"environment":1336,"publishedVersion":1338,"revision":23,"contentType":1339,"locale":28},{"sys":1332},{"type":11,"linkType":12,"id":13},"5Ukon1Kjs3hcgb5DdcHoYm","2025-11-14T13:07:12.625Z","2026-04-14T05:16:07.492Z",{"sys":1337},{"id":20,"type":11,"linkType":21},51,{"sys":1340},{"type":11,"linkType":26,"id":116},{"title":1342,"slug":1343,"category":1344,"author":133,"featureImage":1356,"excerpt":1377,"content":1378,"seoComponent":10841},"Plus-value immobilière : calcul, taxation et exonérations [À jour 2026]","plus-value-immobiliere",{"metadata":1345,"sys":1348,"fields":1355},{"tags":1346,"concepts":1347},[],[],{"space":1349,"id":83,"type":15,"createdAt":84,"updatedAt":85,"environment":1351,"publishedVersion":88,"revision":69,"contentType":1353,"locale":28},{"sys":1350},{"type":11,"linkType":12,"id":13},{"sys":1352},{"id":20,"type":11,"linkType":21},{"sys":1354},{"type":11,"linkType":26,"id":27},{"name":92,"description":93,"slug":94,"is_enabled":33,"order":69},{"metadata":1357,"sys":1360,"fields":1368},{"tags":1358,"concepts":1359},[],[],{"space":1361,"id":1363,"type":157,"createdAt":1364,"updatedAt":1364,"environment":1365,"publishedVersion":1367,"revision":34,"locale":28},{"sys":1362},{"type":11,"linkType":12,"id":13},"4wLL3DdITzjnse4Xs8U6Pr","2025-11-14T13:02:36.327Z",{"sys":1366},{"id":20,"type":11,"linkType":21},5,{"title":1369,"description":163,"file":1370},"plus value immobilère",{"url":1371,"details":1372,"fileName":1376,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F4wLL3DdITzjnse4Xs8U6Pr\u002Fa088cf8a300f45ba6ef165cae4388a0d\u002Fplus-values.jpg",{"size":1373,"image":1374},275398,{"width":1375,"height":1375},8334,"plus-values.jpg","Tout savoir sur la plus-value immobilière",{"nodeType":198,"data":1379,"content":1380},{},[1381,1388,5527,5534,5557,5564,5571,5574,5581,5588,5613,5629,5636,5643,5650,5662,5674,5696,5717,5739,5742,5750,5757,5800,5816,5819,5826,5833,5849,6159,6166,6173,6189,6197,6412,6420,6667,6675,6736,6743,7005,7017,7065,7081,7088,7095,7107,7804,7824,7831,7838,8277,8285,8333,8340,8390,8397,10638,10663,10670,10677,10696,10703,10718,10737,10744,10760,10767,10788,10795,10810],{"nodeType":197,"data":1382,"content":1383},{},[1384],{"nodeType":183,"value":1385,"marks":1386,"data":1387},"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":197,"data":1389,"content":1390},{},[1391,1396,1400,5524],{"nodeType":183,"value":1392,"marks":1393,"data":1395},"Attention toutefois si vous détenez un bien en location meublée non professionnelle (LMNP) :",[1394],{"type":271},{},{"nodeType":183,"value":1397,"marks":1398,"data":1399}," 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":1324,"data":1401,"content":5519},{"target":1402},{"metadata":1403,"sys":1406,"fields":1418},{"tags":1404,"concepts":1405},[],[],{"space":1407,"id":1409,"type":15,"createdAt":1410,"updatedAt":1411,"environment":1412,"publishedVersion":1414,"revision":1415,"contentType":1416,"locale":28},{"sys":1408},{"type":11,"linkType":12,"id":13},"1jXacJO0k0NQcHJ8oWayAG","2025-11-14T12:56:24.355Z","2026-04-16T06:36:24.519Z",{"sys":1413},{"id":20,"type":11,"linkType":21},308,25,{"sys":1417},{"type":11,"linkType":26,"id":116},{"title":1419,"slug":1420,"category":1344,"author":133,"featureImage":1421,"excerpt":1442,"content":1443,"seoComponent":5516},"Changements LMNP en 2026 : Quelles réformes fiscales pour la location meublée ?","lmnp-2026",{"metadata":1422,"sys":1425,"fields":1432},{"tags":1423,"concepts":1424},[],[],{"space":1426,"id":1428,"type":157,"createdAt":1429,"updatedAt":1429,"environment":1430,"publishedVersion":55,"revision":34,"locale":28},{"sys":1427},{"type":11,"linkType":12,"id":13},"3lra5Iaze5udKcyGO55pPv","2023-12-23T16:31:08.493Z",{"sys":1431},{"id":20,"type":11,"linkType":21},{"title":1433,"file":1434},"lmnp 4",{"url":1435,"details":1436,"fileName":1441,"contentType":221},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F3lra5Iaze5udKcyGO55pPv\u002Fda0d02726725bc9dd990b7c08b89b574\u002Flmnp_4.webp",{"size":1437,"image":1438},93958,{"width":1439,"height":1440},1920,1080,"lmnp 4.webp","LMNP 2026 : Découvrez les changements confirmés, les débats en cours et comment optimiser votre investissement.",{"nodeType":198,"data":1444,"content":1445},{},[1446,1482,1529,1533,1549,1557,1642,1645,1653,3322,3328,3340,3347,3363,3370,3378,3385,3392,3400,3617,3626,3633,3640,3648,3655,3663,3679,3708,3723,3730,3790,3797,3826,3834,3876,3906,3914,3962,3969,3976,3984,4001,4008,4016,4023,4043,4055,4063,4070,4077,4085,4106,4109,4117,4155,4162,4169,4177,4184,4191,4199,4214,4221,4229,4250,4257,4265,4272,4284,4291,4298,4305,4312,4319,4580,4587,4594,4601,4608,4615,4622,4658,4676,4684,4691,4703,4715,4723,4731,4764,4772,4808,4815,4827,4834,4971,4982,5015,5022,5029,5036,5338,5345,5366,5373,5380,5387,5394,5401,5408,5415,5422,5438,5445,5452,5459,5478,5485,5510],{"nodeType":197,"data":1447,"content":1448},{},[1449,1453,1458,1462,1467,1478],{"nodeType":183,"value":1450,"marks":1451,"data":1452},"Le LMNP traverse une période de",[],{},{"nodeType":183,"value":1454,"marks":1455,"data":1457}," transformation fiscale majeure",[1456],{"type":271},{},{"nodeType":183,"value":1459,"marks":1460,"data":1461},".  ",[],{},{"nodeType":183,"value":1463,"marks":1464,"data":1466},"Depuis janvier 2025, ",[1465],{"type":271},{},{"nodeType":1324,"data":1468,"content":1472},{"target":1469},{"sys":1470},{"id":1471,"type":11,"linkType":15},"10jurUwwsEI4Fqc6uqgeNB",[1473],{"nodeType":183,"value":1474,"marks":1475,"data":1477},"les amortissements déduits sont réintégrés dans la plus-value à la revente",[1476],{"type":271},{},{"nodeType":183,"value":1479,"marks":1480,"data":1481}," (sauf résidences étudiantes, seniors et EHPAD totalement exemptées). ",[],{},{"nodeType":197,"data":1483,"content":1484},{},[1485,1489,1494,1498,1503,1507,1512,1516,1525],{"nodeType":183,"value":1486,"marks":1487,"data":1488},"Pour 2026, la ",[],{},{"nodeType":183,"value":1490,"marks":1491,"data":1493},"loi de finances",[1492],{"type":271},{},{"nodeType":183,"value":1495,"marks":1496,"data":1497}," (promulguée le 19 février 2026) confirme plusieurs mesures : la ",[],{},{"nodeType":183,"value":1499,"marks":1500,"data":1502},"loi anti-Airbnb",[1501],{"type":271},{},{"nodeType":183,"value":1504,"marks":1505,"data":1506}," (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":183,"value":1508,"marks":1509,"data":1511},"création du statut de bailleur privé",[1510],{"type":271},{},{"nodeType":183,"value":1513,"marks":1514,"data":1515},", et la ",[],{},{"nodeType":192,"data":1517,"content":1519},{"uri":1518},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fprelevements-sociaux-en-lmnp",[1520],{"nodeType":183,"value":1521,"marks":1522,"data":1524},"hausse des prélèvements sociaux de 17,2% à 18,6%",[1523],{"type":271},{},{"nodeType":183,"value":1526,"marks":1527,"data":1528}," sur les revenus BIC (dont LMNP). L'amortissement LMNP est préservé sans plafonnement.",[],{},{"nodeType":1530,"data":1531,"content":1532},"hr",{},[],{"nodeType":197,"data":1534,"content":1535},{},[1536,1540,1545],{"nodeType":183,"value":1537,"marks":1538,"data":1539},"🟢 ",[],{},{"nodeType":183,"value":1541,"marks":1542,"data":1544},"ARTICLE À JOUR",[1543],{"type":271},{},{"nodeType":183,"value":1546,"marks":1547,"data":1548},"  : La loi de finances pour 2026 a été promulguée le 19 février 2026 et est entrée en vigueur le 21 février 2026. ",[],{},{"nodeType":197,"data":1550,"content":1551},{},[1552],{"nodeType":183,"value":1553,"marks":1554,"data":1556},"Ce qui est ACQUIS pour le LMNP en 2026 :",[1555],{"type":271},{},{"nodeType":335,"data":1558,"content":1559},{},[1560,1579,1589,1599,1609],{"nodeType":339,"data":1561,"content":1562},{},[1563],{"nodeType":197,"data":1564,"content":1565},{},[1566,1570,1575],{"nodeType":183,"value":1567,"marks":1568,"data":1569},"✅ ",[],{},{"nodeType":183,"value":1571,"marks":1572,"data":1574},"Amortissement LMNP préservé",[1573],{"type":271},{},{"nodeType":183,"value":1576,"marks":1577,"data":1578}," : pas de plafonnement à 2%, le régime par composants reste inchangé",[],{},{"nodeType":339,"data":1580,"content":1581},{},[1582],{"nodeType":197,"data":1583,"content":1584},{},[1585],{"nodeType":183,"value":1586,"marks":1587,"data":1588},"✅ Loi anti-Airbnb en vigueur : plafond 15 000 € \u002F 30% d'abattement pour meublés tourisme non classés",[],{},{"nodeType":339,"data":1590,"content":1591},{},[1592],{"nodeType":197,"data":1593,"content":1594},{},[1595],{"nodeType":183,"value":1596,"marks":1597,"data":1598},"✅ Réintégration des amortissements dans la plus-value (sauf résidences étudiantes\u002Fseniors\u002FEHPAD)",[],{},{"nodeType":339,"data":1600,"content":1601},{},[1602],{"nodeType":197,"data":1603,"content":1604},{},[1605],{"nodeType":183,"value":1606,"marks":1607,"data":1608},"✅ Création du statut du bailleur privé pour la location nue (amortissement de 3% à 5,5%)",[],{},{"nodeType":339,"data":1610,"content":1611},{},[1612,1636],{"nodeType":197,"data":1613,"content":1614},{},[1615,1618,1623,1627,1632],{"nodeType":183,"value":1567,"marks":1616,"data":1617},[],{},{"nodeType":183,"value":1619,"marks":1620,"data":1622},"Hausse des prélèvements sociaux",[1621],{"type":271},{},{"nodeType":183,"value":1624,"marks":1625,"data":1626}," : CSG passée de 9,2% à 10,6%, portant le taux global de PS de 17,2% à ",[],{},{"nodeType":183,"value":1628,"marks":1629,"data":1631},"18,6%",[1630],{"type":271},{},{"nodeType":183,"value":1633,"marks":1634,"data":1635}," sur les revenus BIC (dont LMNP). Les plus-values immobilières restent à 17,2%.",[],{},{"nodeType":197,"data":1637,"content":1638},{},[1639],{"nodeType":183,"value":163,"marks":1640,"data":1641},[],{},{"nodeType":1530,"data":1643,"content":1644},{},[],{"nodeType":197,"data":1646,"content":1647},{},[1648],{"nodeType":183,"value":1649,"marks":1650,"data":1652},"Vous envisagez de revendre votre bien LMNP ?",[1651],{"type":271},{},{"nodeType":197,"data":1654,"content":1655},{},[1656,1660,3318],{"nodeType":183,"value":1657,"marks":1658,"data":1659},"Trackstone vous permet de ",[],{},{"nodeType":1324,"data":1661,"content":3313},{"target":1662},{"metadata":1663,"sys":1666,"fields":1678},{"tags":1664,"concepts":1665},[],[],{"space":1667,"id":1669,"type":15,"createdAt":1670,"updatedAt":1671,"environment":1672,"publishedVersion":1674,"revision":1675,"contentType":1676,"locale":28},{"sys":1668},{"type":11,"linkType":12,"id":13},"MMV2LLlijv2k5r9o6aeBv","2022-09-01T09:06:07.732Z","2026-03-20T08:15:49.554Z",{"sys":1673},{"id":20,"type":11,"linkType":21},221,23,{"sys":1677},{"type":11,"linkType":26,"id":116},{"publishDate":1679,"title":1680,"slug":1681,"category":1682,"author":133,"featureImage":1684,"excerpt":1709,"content":1710,"seoComponent":3310},"2022-07-22T00:00+02:00","Vendre un appartement loué : la démarche à suivre ","vendre-bien-loue",{"sys":1683},{"type":11,"linkType":15,"id":42},{"metadata":1685,"sys":1688,"fields":1697},{"tags":1686,"concepts":1687},[],[],{"space":1689,"id":1691,"type":157,"createdAt":1692,"updatedAt":1693,"environment":1694,"publishedVersion":1696,"revision":69,"locale":28},{"sys":1690},{"type":11,"linkType":12,"id":13},"1qQTOZBZ18bCZAB2YaIcKU","2021-10-29T12:34:32.246Z","2025-01-15T12:47:41.277Z",{"sys":1695},{"id":20,"type":11,"linkType":21},24,{"title":1698,"description":1699,"file":1700},"Vendre un appartement loué","Vendre un bien immobilier déjà loué, vendre un appartement déjà loué, vendre une maison occupée",{"url":1701,"details":1702,"fileName":1707,"contentType":1708},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1qQTOZBZ18bCZAB2YaIcKU\u002F5862665e840b2f4d0a94cc98ea37ce3a\u002FCapture_d___e__cran_2021-11-04_a___18.41.54.png",{"size":1703,"image":1704},647018,{"width":1705,"height":1706},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":198,"data":1711,"content":1712},{},[1713,1720,1726,1733,1740,1765,1773,1780,1787,1810,1825,1838,1846,1862,1870,1889,1896,1929,1935,1942,1949,1968,1976,1983,1990,2043,2050,2058,2065,2072,2079,2086,2093,2100,2107,2114,2121,2128,2136,2155,2162,2336,2348,2367,2375,2396,2414,2421,2449,2468,2484,2491,2498,2564,2571,2578,2594,2601,2617,2624,2631,2649,2656,2663,2670,2677,2684,2716,2724,2731,2744,2751,2764,2771,2784,2791,2798,2817,2830,2837,2843,2926,2932,2945,2952,2970,2983,2990,3003,3010,3021,3028,3035,3053,3136,3154,3160,3167,3174,3181,3234,3252,3269,3286,3293],{"nodeType":197,"data":1714,"content":1715},{},[1716],{"nodeType":183,"value":1717,"marks":1718,"data":1719},"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":286,"data":1721,"content":1725},{"target":1722},{"sys":1723},{"id":1724,"type":11,"linkType":15},"5C4OnaipOu7n5srEqhny3J",[],{"nodeType":234,"data":1727,"content":1728},{},[1729],{"nodeType":183,"value":1730,"marks":1731,"data":1732},"Peut-on vendre un appartement loué ?",[],{},{"nodeType":197,"data":1734,"content":1735},{},[1736],{"nodeType":183,"value":1737,"marks":1738,"data":1739},"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":1741,"data":1742,"content":1764},"embedded-asset-block",{"target":1743},{"metadata":1744,"sys":1747,"fields":1754},{"tags":1745,"concepts":1746},[],[],{"space":1748,"id":1750,"type":157,"createdAt":1751,"updatedAt":1751,"environment":1752,"publishedVersion":48,"revision":34,"locale":28},{"sys":1749},{"type":11,"linkType":12,"id":13},"53Ibr2zNokeJ0vA4J2xSzZ","2025-07-24T09:38:23.882Z",{"sys":1753},{"id":20,"type":11,"linkType":21},{"title":1755,"description":163,"file":1756},"arbre-decisionnel-vendre-bien-loue",{"url":1757,"details":1758,"fileName":1763,"contentType":1708},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F53Ibr2zNokeJ0vA4J2xSzZ\u002Fb0db01a6b95960cd4074ee99cd1fcd52\u002Farbre-decisionnel-vendre-bien-loue.png",{"size":1759,"image":1760},92154,{"width":1761,"height":1762},1220,531,"arbre-decisionnel-vendre-bien-loue.png",[],{"nodeType":1108,"data":1766,"content":1767},{},[1768],{"nodeType":183,"value":1769,"marks":1770,"data":1772},"Avant la fin du bail :",[1771],{"type":271},{},{"nodeType":197,"data":1774,"content":1775},{},[1776],{"nodeType":183,"value":1777,"marks":1778,"data":1779},"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":1137,"data":1781,"content":1782},{},[1783],{"nodeType":183,"value":1784,"marks":1785,"data":1786},"Que se passe t-il une fois le bien vendu ?",[],{},{"nodeType":335,"data":1788,"content":1789},{},[1790,1800],{"nodeType":339,"data":1791,"content":1792},{},[1793],{"nodeType":197,"data":1794,"content":1795},{},[1796],{"nodeType":183,"value":1797,"marks":1798,"data":1799},"Le nouveau propriétaire doit informer le locataire de ses coordonnées",[],{},{"nodeType":339,"data":1801,"content":1802},{},[1803],{"nodeType":197,"data":1804,"content":1805},{},[1806],{"nodeType":183,"value":1807,"marks":1808,"data":1809},"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":1811,"data":1812,"content":1813},"blockquote",{},[1814],{"nodeType":197,"data":1815,"content":1816},{},[1817,1821],{"nodeType":183,"value":866,"marks":1818,"data":1820},[1819],{"type":271},{},{"nodeType":183,"value":1822,"marks":1823,"data":1824}," : 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":335,"data":1826,"content":1827},{},[1828],{"nodeType":339,"data":1829,"content":1830},{},[1831],{"nodeType":197,"data":1832,"content":1833},{},[1834],{"nodeType":183,"value":1835,"marks":1836,"data":1837},"La caution n'est pas libérée de son engagement, sauf clause contraire dans l'acte de cautionnement.",[],{},{"nodeType":1108,"data":1839,"content":1840},{},[1841],{"nodeType":183,"value":1842,"marks":1843,"data":1845},"A la fin du bail :",[1844],{"type":271},{},{"nodeType":197,"data":1847,"content":1848},{},[1849,1853,1858],{"nodeType":183,"value":1850,"marks":1851,"data":1852},"Vous pouvez décider de vendre votre bien à la fin du bail de votre locataire. Dans ce cas, ce dernier dispose d’un ",[],{},{"nodeType":183,"value":1854,"marks":1855,"data":1857},"droit de préemption,",[1856],{"type":271},{},{"nodeType":183,"value":1859,"marks":1860,"data":1861}," c’est-à-dire de priorité sur l’achat de l’appartement. II vous faudra suivre la procédure suivante :",[],{},{"nodeType":1137,"data":1863,"content":1864},{},[1865],{"nodeType":183,"value":1866,"marks":1867,"data":1869},"Démarche à suivre :",[1868],{"type":271},{},{"nodeType":197,"data":1871,"content":1872},{},[1873,1877,1885],{"nodeType":183,"value":1874,"marks":1875,"data":1876},"Il vous faudra envoyer à ce dernier ",[],{},{"nodeType":192,"data":1878,"content":1880},{"uri":1879},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fconge-pour-vente",[1881],{"nodeType":183,"value":1882,"marks":1883,"data":1884},"un congé de vente",[],{},{"nodeType":183,"value":1886,"marks":1887,"data":1888},", 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":197,"data":1890,"content":1891},{},[1892],{"nodeType":183,"value":1893,"marks":1894,"data":1895},"De votre côté, il vous faudra donc :",[],{},{"nodeType":335,"data":1897,"content":1898},{},[1899,1909,1919],{"nodeType":339,"data":1900,"content":1901},{},[1902],{"nodeType":197,"data":1903,"content":1904},{},[1905],{"nodeType":183,"value":1906,"marks":1907,"data":1908},"Envoyer un courrier six mois avant pour prévenir le locataire de votre souhait de vendre.",[],{},{"nodeType":339,"data":1910,"content":1911},{},[1912],{"nodeType":197,"data":1913,"content":1914},{},[1915],{"nodeType":183,"value":1916,"marks":1917,"data":1918},"S'il est intéressé par l'achat du logement, vous devrez signer un contrat de vente avec un notaire.",[],{},{"nodeType":339,"data":1920,"content":1921},{},[1922],{"nodeType":197,"data":1923,"content":1924},{},[1925],{"nodeType":183,"value":1926,"marks":1927,"data":1928},"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":286,"data":1930,"content":1934},{"target":1931},{"sys":1932},{"id":1933,"type":11,"linkType":15},"1QhWfBGppUukGwV1c7OtMz",[],{"nodeType":1108,"data":1936,"content":1937},{},[1938],{"nodeType":183,"value":1939,"marks":1940,"data":1941},"Comment faire si le locataire est protégé ?",[],{},{"nodeType":197,"data":1943,"content":1944},{},[1945],{"nodeType":183,"value":1946,"marks":1947,"data":1948},"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":197,"data":1950,"content":1951},{},[1952,1956,1964],{"nodeType":183,"value":1953,"marks":1954,"data":1955},"Ces derniers jouissent d'",[],{},{"nodeType":192,"data":1957,"content":1959},{"uri":1958},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue-droits-locataire",[1960],{"nodeType":183,"value":1961,"marks":1962,"data":1963},"une protection et d'un droit d'occupation",[],{},{"nodeType":183,"value":1965,"marks":1966,"data":1967},". 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":234,"data":1969,"content":1970},{},[1971],{"nodeType":183,"value":1972,"marks":1973,"data":1975},"Modèle de lettre pour donner congé à son locataire",[1974],{"type":271},{},{"nodeType":197,"data":1977,"content":1978},{},[1979],{"nodeType":183,"value":1980,"marks":1981,"data":1982},"Voici un modèle de lettre. Ceci reste un exemple, vous êtes libre de modifier les tournures mais les éléments clés doivent y figurer.",[],{},{"nodeType":197,"data":1984,"content":1985},{},[1986],{"nodeType":183,"value":1987,"marks":1988,"data":1989},"Coordonnées du propriétaire vendeur et du locataire. Celles-ci doivent contenir :",[],{},{"nodeType":335,"data":1991,"content":1992},{},[1993,2003,2013,2023,2033],{"nodeType":339,"data":1994,"content":1995},{},[1996],{"nodeType":197,"data":1997,"content":1998},{},[1999],{"nodeType":183,"value":2000,"marks":2001,"data":2002},"Nom - Prénom",[],{},{"nodeType":339,"data":2004,"content":2005},{},[2006],{"nodeType":197,"data":2007,"content":2008},{},[2009],{"nodeType":183,"value":2010,"marks":2011,"data":2012},"Adresse",[],{},{"nodeType":339,"data":2014,"content":2015},{},[2016],{"nodeType":197,"data":2017,"content":2018},{},[2019],{"nodeType":183,"value":2020,"marks":2021,"data":2022},"Code Postal – Ville",[],{},{"nodeType":339,"data":2024,"content":2025},{},[2026],{"nodeType":197,"data":2027,"content":2028},{},[2029],{"nodeType":183,"value":2030,"marks":2031,"data":2032},"Numéro de téléphone",[],{},{"nodeType":339,"data":2034,"content":2035},{},[2036],{"nodeType":197,"data":2037,"content":2038},{},[2039],{"nodeType":183,"value":2040,"marks":2041,"data":2042},"Adresse mail",[],{},{"nodeType":197,"data":2044,"content":2045},{},[2046],{"nodeType":183,"value":2047,"marks":2048,"data":2049},"À [ville], le [date du jour]",[],{},{"nodeType":197,"data":2051,"content":2052},{},[2053],{"nodeType":183,"value":2054,"marks":2055,"data":2057},"Objet : congé pour vente",[2056],{"type":271},{},{"nodeType":197,"data":2059,"content":2060},{},[2061],{"nodeType":183,"value":2062,"marks":2063,"data":2064},"Madame, Monsieur (à préciser),",[],{},{"nodeType":197,"data":2066,"content":2067},{},[2068],{"nodeType":183,"value":2069,"marks":2070,"data":2071},"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":197,"data":2073,"content":2074},{},[2075],{"nodeType":183,"value":2076,"marks":2077,"data":2078},"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":197,"data":2080,"content":2081},{},[2082],{"nodeType":183,"value":2083,"marks":2084,"data":2085},"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":197,"data":2087,"content":2088},{},[2089],{"nodeType":183,"value":2090,"marks":2091,"data":2092},"Le prix fixé pour la vente est de […]",[],{},{"nodeType":197,"data":2094,"content":2095},{},[2096],{"nodeType":183,"value":2097,"marks":2098,"data":2099},"Les conditions de la vente sont les suivantes : […].",[],{},{"nodeType":197,"data":2101,"content":2102},{},[2103],{"nodeType":183,"value":2104,"marks":2105,"data":2106},"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":197,"data":2108,"content":2109},{},[2110],{"nodeType":183,"value":2111,"marks":2112,"data":2113},"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":197,"data":2115,"content":2116},{},[2117],{"nodeType":183,"value":2118,"marks":2119,"data":2120},"Je vous remercie de votre compréhension et vous prie d’agréer, Madame, Monsieur (à préciser), l’expression de mes salutations distinguées.",[],{},{"nodeType":197,"data":2122,"content":2123},{},[2124],{"nodeType":183,"value":2125,"marks":2126,"data":2127},"Nom(s), Prénom(s), Signature(s)",[],{},{"nodeType":234,"data":2129,"content":2130},{},[2131],{"nodeType":183,"value":2132,"marks":2133,"data":2135},"Quels sont les avantages (et inconvénients) à vendre votre logement loué ?",[2134],{"type":271},{},{"nodeType":197,"data":2137,"content":2138},{},[2139,2143,2151],{"nodeType":183,"value":2140,"marks":2141,"data":2142},"Un propriétaire peut avoir plusieurs ",[],{},{"nodeType":192,"data":2144,"content":2146},{"uri":2145},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue-avantages",[2147],{"nodeType":183,"value":2148,"marks":2149,"data":2150},"raisons pour vouloir vendre son bien avant la fin du bail de son locataire",[],{},{"nodeType":183,"value":2152,"marks":2153,"data":2154}," : 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":197,"data":2156,"content":2157},{},[2158],{"nodeType":183,"value":2159,"marks":2160,"data":2161},"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":456,"data":2163,"content":2164},{},[2165,2198,2221,2244,2267,2290,2313],{"nodeType":460,"data":2166,"content":2167},{},[2168,2183],{"nodeType":464,"data":2169,"content":2170},{},[2171],{"nodeType":197,"data":2172,"content":2173},{},[2174,2178],{"nodeType":183,"value":2175,"marks":2176,"data":2177},"👍 ",[],{},{"nodeType":183,"value":2179,"marks":2180,"data":2182},"Avantages",[2181],{"type":271},{},{"nodeType":464,"data":2184,"content":2185},{},[2186],{"nodeType":197,"data":2187,"content":2188},{},[2189,2193],{"nodeType":183,"value":2190,"marks":2191,"data":2192},"👎 ",[],{},{"nodeType":183,"value":2194,"marks":2195,"data":2197},"Inconvénients",[2196],{"type":271},{},{"nodeType":460,"data":2199,"content":2200},{},[2201,2211],{"nodeType":464,"data":2202,"content":2203},{},[2204],{"nodeType":197,"data":2205,"content":2206},{},[2207],{"nodeType":183,"value":2208,"marks":2209,"data":2210},"Pas de vacance locative",[],{},{"nodeType":464,"data":2212,"content":2213},{},[2214],{"nodeType":197,"data":2215,"content":2216},{},[2217],{"nodeType":183,"value":2218,"marks":2219,"data":2220},"Décote sur le prix (5-20%)",[],{},{"nodeType":460,"data":2222,"content":2223},{},[2224,2234],{"nodeType":464,"data":2225,"content":2226},{},[2227],{"nodeType":197,"data":2228,"content":2229},{},[2230],{"nodeType":183,"value":2231,"marks":2232,"data":2233},"Loyers perçus jusqu'à la vente",[],{},{"nodeType":464,"data":2235,"content":2236},{},[2237],{"nodeType":197,"data":2238,"content":2239},{},[2240],{"nodeType":183,"value":2241,"marks":2242,"data":2243},"Bail non modifiable",[],{},{"nodeType":460,"data":2245,"content":2246},{},[2247,2257],{"nodeType":464,"data":2248,"content":2249},{},[2250],{"nodeType":197,"data":2251,"content":2252},{},[2253],{"nodeType":183,"value":2254,"marks":2255,"data":2256},"Pas de délai de préavis (avant fin bail)",[],{},{"nodeType":464,"data":2258,"content":2259},{},[2260],{"nodeType":197,"data":2261,"content":2262},{},[2263],{"nodeType":183,"value":2264,"marks":2265,"data":2266},"Choix du locataire imposé",[],{},{"nodeType":460,"data":2268,"content":2269},{},[2270,2280],{"nodeType":464,"data":2271,"content":2272},{},[2273],{"nodeType":197,"data":2274,"content":2275},{},[2276],{"nodeType":183,"value":2277,"marks":2278,"data":2279},"Vente rapide possible",[],{},{"nodeType":464,"data":2281,"content":2282},{},[2283],{"nodeType":197,"data":2284,"content":2285},{},[2286],{"nodeType":183,"value":2287,"marks":2288,"data":2289},"Travaux limités",[],{},{"nodeType":460,"data":2291,"content":2292},{},[2293,2303],{"nodeType":464,"data":2294,"content":2295},{},[2296],{"nodeType":197,"data":2297,"content":2298},{},[2299],{"nodeType":183,"value":2300,"marks":2301,"data":2302},"Attractif pour investisseurs",[],{},{"nodeType":464,"data":2304,"content":2305},{},[2306],{"nodeType":197,"data":2307,"content":2308},{},[2309],{"nodeType":183,"value":2310,"marks":2311,"data":2312},"Visites conditionnées",[],{},{"nodeType":460,"data":2314,"content":2315},{},[2316,2326],{"nodeType":464,"data":2317,"content":2318},{},[2319],{"nodeType":197,"data":2320,"content":2321},{},[2322],{"nodeType":183,"value":2323,"marks":2324,"data":2325},"Rentabilité démontrée",[],{},{"nodeType":464,"data":2327,"content":2328},{},[2329],{"nodeType":197,"data":2330,"content":2331},{},[2332],{"nodeType":183,"value":2333,"marks":2334,"data":2335},"Marché d'acheteurs réduit",[],{},{"nodeType":1108,"data":2337,"content":2338},{},[2339,2343],{"nodeType":183,"value":2340,"marks":2341,"data":2342},"Pas d",[],{},{"nodeType":183,"value":2344,"marks":2345,"data":2347},"e vacances locatives",[2346],{"type":271},{},{"nodeType":197,"data":2349,"content":2350},{},[2351,2355,2363],{"nodeType":183,"value":2352,"marks":2353,"data":2354},"La ",[],{},{"nodeType":192,"data":2356,"content":2358},{"uri":2357},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvacances-locatives",[2359],{"nodeType":183,"value":2360,"marks":2361,"data":2362},"vacance locative",[],{},{"nodeType":183,"value":2364,"marks":2365,"data":2366},", 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":1108,"data":2368,"content":2369},{},[2370],{"nodeType":183,"value":2371,"marks":2372,"data":2374},"Pas de délai de préavis",[2373],{"type":271},{},{"nodeType":197,"data":2376,"content":2377},{},[2378,2382,2387,2391],{"nodeType":183,"value":2379,"marks":2380,"data":2381},"Si vous souhaitez vendre votre logement vide, vous êtes dans l'obligation de donner congé à votre locataire ",[],{},{"nodeType":183,"value":2383,"marks":2384,"data":2386},"6 mois",[2385],{"type":271},{},{"nodeType":183,"value":2388,"marks":2389,"data":2390}," avant la fin du bail. Mais en vendant votre appartement en location, vous n'avez ",[],{},{"nodeType":183,"value":2392,"marks":2393,"data":2395},"aucun préavis. ",[2394],{"type":271},{},{"nodeType":197,"data":2397,"content":2398},{},[2399,2403,2411],{"nodeType":183,"value":2400,"marks":2401,"data":2402},"Sur ce sujet : ",[],{},{"nodeType":192,"data":2404,"content":2406},{"uri":2405},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-preavis",[2407],{"nodeType":183,"value":2408,"marks":2409,"data":2410},"Quel est le préavis pour la vente d'une bien déjà loué ?",[],{},{"nodeType":183,"value":163,"marks":2412,"data":2413},[],{},{"nodeType":1108,"data":2415,"content":2416},{},[2417],{"nodeType":183,"value":2418,"marks":2419,"data":2420},"Quels sont les inconvénients à vendre un bien loué ?",[],{},{"nodeType":197,"data":2422,"content":2423},{},[2424,2428,2436,2440,2445],{"nodeType":183,"value":2425,"marks":2426,"data":2427},"Lorsqu’un bien immobilier est vendu déjà loué, une ",[],{},{"nodeType":192,"data":2429,"content":2431},{"uri":2430},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvendre-bien-loue-decote",[2432],{"nodeType":183,"value":2433,"marks":2434,"data":2435},"décote s’applique au montant de la valeur de l’appartement",[],{},{"nodeType":183,"value":2437,"marks":2438,"data":2439},". Pourquoi ? D’abord, car ",[],{},{"nodeType":183,"value":2441,"marks":2442,"data":2444},"le bail n’est pas modifiable",[2443],{"type":271},{},{"nodeType":183,"value":2446,"marks":2447,"data":2448},". Jusqu’à la fin du bail actuel, le nouvel acquéreur devra se conformer au contrat de location en cours. ",[],{},{"nodeType":197,"data":2450,"content":2451},{},[2452,2456,2464],{"nodeType":183,"value":2453,"marks":2454,"data":2455},"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":192,"data":2457,"content":2459},{"uri":2458},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flocataire-protege-conditions",[2460],{"nodeType":183,"value":2461,"marks":2462,"data":2463},"locataire protégé",[],{},{"nodeType":183,"value":2465,"marks":2466,"data":2467}," (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":197,"data":2469,"content":2470},{},[2471,2475,2480],{"nodeType":183,"value":2472,"marks":2473,"data":2474},"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":183,"value":2476,"marks":2477,"data":2479},"début de location retardé",[2478],{"type":271},{},{"nodeType":183,"value":2481,"marks":2482,"data":2483},", 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":234,"data":2485,"content":2486},{},[2487],{"nodeType":183,"value":2488,"marks":2489,"data":2490},"Comment vendre un bien déjà loué ?",[],{},{"nodeType":1108,"data":2492,"content":2493},{},[2494],{"nodeType":183,"value":2495,"marks":2496,"data":2497},"Faire appel à des professionnels : bonne ou mauvaise idée ?",[],{},{"nodeType":197,"data":2499,"content":2500},{},[2501,2505,2513,2517,2522,2526,2531,2535,2540,2544,2549,2552,2560],{"nodeType":183,"value":2502,"marks":2503,"data":2504},"Pour faciliter la vente de votre bien occupé, vous pouvez faire appel à des professionnels spécialisés dans ce type de vente, comme ",[],{},{"nodeType":192,"data":2506,"content":2508},{"uri":2507},"https:\u002F\u002Fwww.trackstone.fr\u002F",[2509],{"nodeType":183,"value":2510,"marks":2511,"data":2512},"Trackstone",[],{},{"nodeType":183,"value":2514,"marks":2515,"data":2516},". \n\n",[],{},{"nodeType":183,"value":2518,"marks":2519,"data":2521},"Trackstone est la première plateforme spécialisée dans le vente de bien occupée",[2520],{"type":271},{},{"nodeType":183,"value":2523,"marks":2524,"data":2525},".  \n\n",[],{},{"nodeType":183,"value":2527,"marks":2528,"data":2530},"Nous nous adressons uniquement à un réseau d'investisseurs",[2529],{"type":271},{},{"nodeType":183,"value":2532,"marks":2533,"data":2534}," : 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":183,"value":2536,"marks":2537,"data":2539},"vous recevez uniquement des offres sérieuses",[2538],{"type":271},{},{"nodeType":183,"value":2541,"marks":2542,"data":2543},". 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":183,"value":2545,"marks":2546,"data":2548},"touchez le loyer jusqu'à la vente du bien",[2547],{"type":271},{},{"nodeType":183,"value":2514,"marks":2550,"data":2551},[],{},{"nodeType":192,"data":2553,"content":2555},{"uri":2554},"https:\u002F\u002Fwww.trackstone.fr\u002Fvendre-mon-bien",[2556],{"nodeType":183,"value":2557,"marks":2558,"data":2559},"Soumettez votre bien",[],{},{"nodeType":183,"value":2561,"marks":2562,"data":2563}," 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":1108,"data":2565,"content":2566},{},[2567],{"nodeType":183,"value":2568,"marks":2569,"data":2570},"Agence home staging : un véritable coup de pouce ?",[],{},{"nodeType":197,"data":2572,"content":2573},{},[2574],{"nodeType":183,"value":2575,"marks":2576,"data":2577},"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":197,"data":2579,"content":2580},{},[2581,2585,2590],{"nodeType":183,"value":2582,"marks":2583,"data":2584},"En effet, le home staging est une technique de ",[],{},{"nodeType":183,"value":2586,"marks":2587,"data":2589},"valorisation immobilière",[2588],{"type":271},{},{"nodeType":183,"value":2591,"marks":2592,"data":2593}," qui consiste à réaménager l’espace, et modifier légèrement l’appartement (sans travaux) pour le valoriser. ",[],{},{"nodeType":197,"data":2595,"content":2596},{},[2597],{"nodeType":183,"value":2598,"marks":2599,"data":2600},"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":197,"data":2602,"content":2603},{},[2604,2608,2613],{"nodeType":183,"value":2605,"marks":2606,"data":2607},"Dépersonnaliser le bien, travailler l’agencement de celui-ci, valoriser les points forts du logement : le home staging est une “",[],{},{"nodeType":183,"value":2609,"marks":2610,"data":2612},"mise en scène",[2611],{"type":271},{},{"nodeType":183,"value":2614,"marks":2615,"data":2616},"” 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":234,"data":2618,"content":2619},{},[2620],{"nodeType":183,"value":2621,"marks":2622,"data":2623},"Comment organiser les visites pour vendre un bien occupé ?",[],{},{"nodeType":197,"data":2625,"content":2626},{},[2627],{"nodeType":183,"value":2628,"marks":2629,"data":2630},"Pour trouver un acheteur, vous devez faire visiter votre bien. Mais comment procéder lorsque le locataire est en place ?",[],{},{"nodeType":197,"data":2632,"content":2633},{},[2634,2638,2645],{"nodeType":183,"value":2635,"marks":2636,"data":2637},"Le locataire n’est pas dans l’obligation d’accepter les visites. Même si cela est problématique pour le propriétaire, c’est un ",[],{},{"nodeType":192,"data":2639,"content":2640},{"uri":1958},[2641],{"nodeType":183,"value":2642,"marks":2643,"data":2644},"droit du locataire",[],{},{"nodeType":183,"value":2646,"marks":2647,"data":2648},", qui est chez lui dans l’appartement. ",[],{},{"nodeType":197,"data":2650,"content":2651},{},[2652],{"nodeType":183,"value":2653,"marks":2654,"data":2655},"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":197,"data":2657,"content":2658},{},[2659],{"nodeType":183,"value":2660,"marks":2661,"data":2662},"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":234,"data":2664,"content":2665},{},[2666],{"nodeType":183,"value":2667,"marks":2668,"data":2669},"Est-ce rentable de vendre un bien déjà loué ?",[],{},{"nodeType":1108,"data":2671,"content":2672},{},[2673],{"nodeType":183,"value":2674,"marks":2675,"data":2676},"Quelle décote pour un appartement loué ?",[],{},{"nodeType":197,"data":2678,"content":2679},{},[2680],{"nodeType":183,"value":2681,"marks":2682,"data":2683},"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":197,"data":2685,"content":2686},{},[2687,2691,2699,2703,2712],{"nodeType":183,"value":2688,"marks":2689,"data":2690},"Attention, même loué si le logement est neuf (construit dans les 5 ans) ",[],{},{"nodeType":192,"data":2692,"content":2694},{"uri":2693},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-tva",[2695],{"nodeType":183,"value":2696,"marks":2697,"data":2698},"vous serez assujetti à la TVA",[],{},{"nodeType":183,"value":2700,"marks":2701,"data":2702}," ce qui va notablement impacter votre prix de vente et ",[],{},{"nodeType":1324,"data":2704,"content":2707},{"target":2705},{"sys":2706},{"type":11,"linkType":15,"id":1333},[2708],{"nodeType":183,"value":2709,"marks":2710,"data":2711},"votre plus-value",[],{},{"nodeType":183,"value":2713,"marks":2714,"data":2715}," ! ",[],{},{"nodeType":1108,"data":2717,"content":2718},{},[2719],{"nodeType":183,"value":2720,"marks":2721,"data":2723},"De quoi dépend la décote ?",[2722],{"type":271},{},{"nodeType":197,"data":2725,"content":2726},{},[2727],{"nodeType":183,"value":2728,"marks":2729,"data":2730},"La décote de votre bien varie selon plusieurs critères :",[],{},{"nodeType":335,"data":2732,"content":2733},{},[2734],{"nodeType":339,"data":2735,"content":2736},{},[2737],{"nodeType":1137,"data":2738,"content":2739},{},[2740],{"nodeType":183,"value":2741,"marks":2742,"data":2743},"La date d'échéance de bail",[],{},{"nodeType":197,"data":2745,"content":2746},{},[2747],{"nodeType":183,"value":2748,"marks":2749,"data":2750},"Plus elle est proche, moins la décote sera élevée. 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":335,"data":2752,"content":2753},{},[2754],{"nodeType":339,"data":2755,"content":2756},{},[2757],{"nodeType":1137,"data":2758,"content":2759},{},[2760],{"nodeType":183,"value":2761,"marks":2762,"data":2763},"L'étendue des travaux",[],{},{"nodeType":197,"data":2765,"content":2766},{},[2767],{"nodeType":183,"value":2768,"marks":2769,"data":2770},"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":335,"data":2772,"content":2773},{},[2774],{"nodeType":339,"data":2775,"content":2776},{},[2777],{"nodeType":1137,"data":2778,"content":2779},{},[2780],{"nodeType":183,"value":2781,"marks":2782,"data":2783},"L’âge du locataire",[],{},{"nodeType":197,"data":2785,"content":2786},{},[2787],{"nodeType":183,"value":2788,"marks":2789,"data":2790},"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":1108,"data":2792,"content":2793},{},[2794],{"nodeType":183,"value":2795,"marks":2796,"data":2797},"Comment calculer la valeur d'un bien loué ?",[],{},{"nodeType":197,"data":2799,"content":2800},{},[2801,2805,2813],{"nodeType":183,"value":2802,"marks":2803,"data":2804},"Plusieurs critères sont importants à prendre en compte pour ",[],{},{"nodeType":192,"data":2806,"content":2808},{"uri":2807},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Festimation-bien-loue",[2809],{"nodeType":183,"value":2810,"marks":2811,"data":2812},"évaluer la valeur de votre bien",[],{},{"nodeType":183,"value":2814,"marks":2815,"data":2816}," :",[],{},{"nodeType":335,"data":2818,"content":2819},{},[2820],{"nodeType":339,"data":2821,"content":2822},{},[2823],{"nodeType":1137,"data":2824,"content":2825},{},[2826],{"nodeType":183,"value":2827,"marks":2828,"data":2829},"La ville",[],{},{"nodeType":197,"data":2831,"content":2832},{},[2833],{"nodeType":183,"value":2834,"marks":2835,"data":2836},"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":197,"data":2838,"content":2839},{},[2840],{"nodeType":183,"value":2400,"marks":2841,"data":2842},[],{},{"nodeType":335,"data":2844,"content":2845},{},[2846,2866,2886,2906],{"nodeType":339,"data":2847,"content":2848},{},[2849],{"nodeType":197,"data":2850,"content":2851},{},[2852,2855,2863],{"nodeType":183,"value":163,"marks":2853,"data":2854},[],{},{"nodeType":192,"data":2856,"content":2858},{"uri":2857},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-meilleurs-quartiers-francais",[2859],{"nodeType":183,"value":2860,"marks":2861,"data":2862},"Quels sont les meilleurs quartiers français pour investir dans l’immobilier locatif ?",[],{},{"nodeType":183,"value":163,"marks":2864,"data":2865},[],{},{"nodeType":339,"data":2867,"content":2868},{},[2869],{"nodeType":197,"data":2870,"content":2871},{},[2872,2875,2883],{"nodeType":183,"value":163,"marks":2873,"data":2874},[],{},{"nodeType":192,"data":2876,"content":2878},{"uri":2877},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fobjectifs-rentabilite-locative",[2879],{"nodeType":183,"value":2880,"marks":2881,"data":2882},"Quelles sont les villes avec la meilleure rentabilité locative ?",[],{},{"nodeType":183,"value":163,"marks":2884,"data":2885},[],{},{"nodeType":339,"data":2887,"content":2888},{},[2889],{"nodeType":197,"data":2890,"content":2891},{},[2892,2895,2903],{"nodeType":183,"value":163,"marks":2893,"data":2894},[],{},{"nodeType":192,"data":2896,"content":2898},{"uri":2897},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quel-pays",[2899],{"nodeType":183,"value":2900,"marks":2901,"data":2902},"Quels sont les pays les plus rentables pour investir en immobilier ?",[],{},{"nodeType":183,"value":163,"marks":2904,"data":2905},[],{},{"nodeType":339,"data":2907,"content":2908},{},[2909],{"nodeType":197,"data":2910,"content":2911},{},[2912,2915,2923],{"nodeType":183,"value":163,"marks":2913,"data":2914},[],{},{"nodeType":192,"data":2916,"content":2918},{"uri":2917},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-investissement-locatif-villes-europeennes",[2919],{"nodeType":183,"value":2920,"marks":2921,"data":2922},"Rentabilité locative : dans quelles grandes villes européennes investir ?",[],{},{"nodeType":183,"value":163,"marks":2924,"data":2925},[],{},{"nodeType":197,"data":2927,"content":2928},{},[2929],{"nodeType":183,"value":163,"marks":2930,"data":2931},[],{},{"nodeType":335,"data":2933,"content":2934},{},[2935],{"nodeType":339,"data":2936,"content":2937},{},[2938],{"nodeType":1137,"data":2939,"content":2940},{},[2941],{"nodeType":183,"value":2942,"marks":2943,"data":2944},"La surface",[],{},{"nodeType":197,"data":2946,"content":2947},{},[2948],{"nodeType":183,"value":2949,"marks":2950,"data":2951},"Surface, nombre de pièces, et disposition de celles-ci permettent d’évaluer plus justement la valeur d’un bien.",[],{},{"nodeType":197,"data":2953,"content":2954},{},[2955,2959,2967],{"nodeType":183,"value":2956,"marks":2957,"data":2958},"A lire : ",[],{},{"nodeType":192,"data":2960,"content":2962},{"uri":2961},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quelle-surface",[2963],{"nodeType":183,"value":2964,"marks":2965,"data":2966},"Petite ou grande surface : que choisir pour son investissement locatif ?",[],{},{"nodeType":183,"value":163,"marks":2968,"data":2969},[],{},{"nodeType":335,"data":2971,"content":2972},{},[2973],{"nodeType":339,"data":2974,"content":2975},{},[2976],{"nodeType":1137,"data":2977,"content":2978},{},[2979],{"nodeType":183,"value":2980,"marks":2981,"data":2982},"L’orientation",[],{},{"nodeType":197,"data":2984,"content":2985},{},[2986],{"nodeType":183,"value":2987,"marks":2988,"data":2989},"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":335,"data":2991,"content":2992},{},[2993],{"nodeType":339,"data":2994,"content":2995},{},[2996],{"nodeType":1137,"data":2997,"content":2998},{},[2999],{"nodeType":183,"value":3000,"marks":3001,"data":3002},"L’étage",[],{},{"nodeType":197,"data":3004,"content":3005},{},[3006],{"nodeType":183,"value":3007,"marks":3008,"data":3009},"Un appartement situé au rez-de-chaussée perdra de la valeur par rapport à un bien similaire à un étage supérieur. En effet, le rez-de-chaussée présentant beaucoup d’inconvénients, il est évité par les acheteurs. Cela peut faire perdre jusqu’à 25% de sa valeur à un bien immobilier.",[],{},{"nodeType":1811,"data":3011,"content":3012},{},[3013],{"nodeType":197,"data":3014,"content":3015},{},[3016],{"nodeType":183,"value":3017,"marks":3018,"data":3020},"Vous pouvez aussi utiliser notre outil : saisissez l'adresse et le loyer pour obtenir une estimation immédiate de votre bien loué.",[3019],{"type":271},{},{"nodeType":234,"data":3022,"content":3023},{},[3024],{"nodeType":183,"value":3025,"marks":3026,"data":3027},"Les éléments techniques de la vente d'un bien occupé",[],{},{"nodeType":1108,"data":3029,"content":3030},{},[3031],{"nodeType":183,"value":3032,"marks":3033,"data":3034},"Quels sont les diagnostics immobiliers obligatoires pour vendre un appartement loué ?",[],{},{"nodeType":197,"data":3036,"content":3037},{},[3038,3041,3049],{"nodeType":183,"value":163,"marks":3039,"data":3040},[],{},{"nodeType":192,"data":3042,"content":3044},{"uri":3043},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fconditions-vente-bien-loue",[3045],{"nodeType":183,"value":3046,"marks":3047,"data":3048},"Vendre un bien loué demande le respect de quelques conditions",[],{},{"nodeType":183,"value":3050,"marks":3051,"data":3052},". Pour vendre votre bien, vous devez obligatoirement fournir une liste de documents au futur acheteur :",[],{},{"nodeType":335,"data":3054,"content":3055},{},[3056,3066,3076,3086,3096,3106,3116,3126],{"nodeType":339,"data":3057,"content":3058},{},[3059],{"nodeType":197,"data":3060,"content":3061},{},[3062],{"nodeType":183,"value":3063,"marks":3064,"data":3065},"Diagnostic de performance énergétique (DPE)",[],{},{"nodeType":339,"data":3067,"content":3068},{},[3069],{"nodeType":197,"data":3070,"content":3071},{},[3072],{"nodeType":183,"value":3073,"marks":3074,"data":3075},"Constat de risque d'exposition au plomb (Crep)",[],{},{"nodeType":339,"data":3077,"content":3078},{},[3079],{"nodeType":197,"data":3080,"content":3081},{},[3082],{"nodeType":183,"value":3083,"marks":3084,"data":3085},"État mentionnant la présence ou l'absence d'amiante",[],{},{"nodeType":339,"data":3087,"content":3088},{},[3089],{"nodeType":197,"data":3090,"content":3091},{},[3092],{"nodeType":183,"value":3093,"marks":3094,"data":3095},"État de l'installation intérieure de l'électricité (si l'installation a plus de 15 ans)",[],{},{"nodeType":339,"data":3097,"content":3098},{},[3099],{"nodeType":197,"data":3100,"content":3101},{},[3102],{"nodeType":183,"value":3103,"marks":3104,"data":3105},"État de l'installation intérieure du gaz (si l'installation a plus de 15 ans également)",[],{},{"nodeType":339,"data":3107,"content":3108},{},[3109],{"nodeType":197,"data":3110,"content":3111},{},[3112],{"nodeType":183,"value":3113,"marks":3114,"data":3115},"État relatif à la présence de termites",[],{},{"nodeType":339,"data":3117,"content":3118},{},[3119],{"nodeType":197,"data":3120,"content":3121},{},[3122],{"nodeType":183,"value":3123,"marks":3124,"data":3125},"État des risques et pollutions",[],{},{"nodeType":339,"data":3127,"content":3128},{},[3129],{"nodeType":197,"data":3130,"content":3131},{},[3132],{"nodeType":183,"value":3133,"marks":3134,"data":3135},"Diagnostic Bruit",[],{},{"nodeType":197,"data":3137,"content":3138},{},[3139,3143,3151],{"nodeType":183,"value":3140,"marks":3141,"data":3142},"Notez que si votre acheteur cherche à acheter un bien loué pour y habiter lui-même il faudra l'informer ",[],{},{"nodeType":192,"data":3144,"content":3146},{"uri":3145},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-bien-loue-pour-habiter",[3147],{"nodeType":183,"value":3148,"marks":3149,"data":3150},"des règles à respecter.",[],{},{"nodeType":183,"value":163,"marks":3152,"data":3153},[],{},{"nodeType":286,"data":3155,"content":3159},{"target":3156},{"sys":3157},{"id":3158,"type":11,"linkType":15},"1SaZgHDmykoVtr7UCaqBZz",[],{"nodeType":1108,"data":3161,"content":3162},{},[3163],{"nodeType":183,"value":3164,"marks":3165,"data":3166},"Quels sont les frais de notaire ?",[],{},{"nodeType":197,"data":3168,"content":3169},{},[3170],{"nodeType":183,"value":3171,"marks":3172,"data":3173},"Si les frais de notaire varient selon des critères comme le type de bien ou la ville où il se situe, on estime leur montant entre 7 et 8% du bien dans l’ancien et entre 3 et 4% du bien dans le neuf.",[],{},{"nodeType":197,"data":3175,"content":3176},{},[3177],{"nodeType":183,"value":3178,"marks":3179,"data":3180},"La répartition des frais de notaire sont calculés de cette manière (cela reste bien sûr approximatif) :",[],{},{"nodeType":335,"data":3182,"content":3183},{},[3184,3194,3204,3214,3224],{"nodeType":339,"data":3185,"content":3186},{},[3187],{"nodeType":197,"data":3188,"content":3189},{},[3190],{"nodeType":183,"value":3191,"marks":3192,"data":3193},"La rémunération du notaire : 1 % du prix de vente.",[],{},{"nodeType":339,"data":3195,"content":3196},{},[3197],{"nodeType":197,"data":3198,"content":3199},{},[3200],{"nodeType":183,"value":3201,"marks":3202,"data":3203},"Les émoluments de formalités : 800 € en moyenne.",[],{},{"nodeType":339,"data":3205,"content":3206},{},[3207],{"nodeType":197,"data":3208,"content":3209},{},[3210],{"nodeType":183,"value":3211,"marks":3212,"data":3213},"Les frais divers : entre 400 et 500 €",[],{},{"nodeType":339,"data":3215,"content":3216},{},[3217],{"nodeType":197,"data":3218,"content":3219},{},[3220],{"nodeType":183,"value":3221,"marks":3222,"data":3223},"Les droits de mutation : 5,80 % du prix de vente.",[],{},{"nodeType":339,"data":3225,"content":3226},{},[3227],{"nodeType":197,"data":3228,"content":3229},{},[3230],{"nodeType":183,"value":3231,"marks":3232,"data":3233},"Les frais de publication : 0,10 % du prix de vente.",[],{},{"nodeType":197,"data":3235,"content":3236},{},[3237,3240,3248],{"nodeType":183,"value":163,"marks":3238,"data":3239},[],{},{"nodeType":192,"data":3241,"content":3243},{"uri":3242},"https:\u002F\u002Fwww.trackstone.fr\u002Foutils\u002Fcalculateur-frais-de-notaire",[3244],{"nodeType":183,"value":3245,"marks":3246,"data":3247},"Utilisez notre calculateur de frais de notaires",[],{},{"nodeType":183,"value":3249,"marks":3250,"data":3251}," pour calculer les vôtres !",[],{},{"nodeType":197,"data":3253,"content":3254},{},[3255,3259,3266],{"nodeType":183,"value":3256,"marks":3257,"data":3258},"Vous savez désormais tout sur cette pratique de vente de bien locatif occupé. Quelle que soit votre situation, vous avez la possibilité de vendre votre appartement même avec un locataire en place. Pour cela, pensez simplement à bien respecter les principes cités dans cet article pour profiter des ",[],{},{"nodeType":192,"data":3260,"content":3261},{"uri":2145},[3262],{"nodeType":183,"value":3263,"marks":3264,"data":3265},"avantages à vendre un appartement occupé",[],{},{"nodeType":183,"value":196,"marks":3267,"data":3268},[],{},{"nodeType":197,"data":3270,"content":3271},{},[3272,3276,3282],{"nodeType":183,"value":3273,"marks":3274,"data":3275},"Pour faciliter la vente de votre bien occupé, vous pouvez faire appel à des professionnels spécialisés dans ce type de vente, comme Trackstone. Ainsi, vous pouvez vendre votre bien loué sans donner à votre locataire. ",[],{},{"nodeType":192,"data":3277,"content":3278},{"uri":2554},[3279],{"nodeType":183,"value":2557,"marks":3280,"data":3281},[],{},{"nodeType":183,"value":3283,"marks":3284,"data":3285}," et attendez que celui-ci soit analysé. ",[],{},{"nodeType":197,"data":3287,"content":3288},{},[3289],{"nodeType":183,"value":3290,"marks":3291,"data":3292},"Une fois cette étape faite, votre bien est directement publié et vous pourrez recevoir toutes les offres des acheteurs potentiels. Une fois que vous signez l’offre qui vous convient, Trackstone s’occupe de tout !",[],{},{"nodeType":197,"data":3294,"content":3295},{},[3296,3299,3307],{"nodeType":183,"value":163,"marks":3297,"data":3298},[],{},{"nodeType":192,"data":3300,"content":3302},{"uri":3301},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-appartement-loue",[3303],{"nodeType":183,"value":3304,"marks":3305,"data":3306},"Pour le point de vue acheteur investisseur, lisez ce guide.",[],{},{"nodeType":183,"value":163,"marks":3308,"data":3309},[],{},{"sys":3311},{"type":11,"linkType":15,"id":3312},"4QnLmI7dy0qus9FHgrgyYL",[3314],{"nodeType":183,"value":3315,"marks":3316,"data":3317},"céder votre investissement locatif meublé sans donner congé au locataire",[],{},{"nodeType":183,"value":3319,"marks":3320,"data":3321},". Vous conservez vos revenus locatifs jusqu'à la signature de l'acte authentique, optimisant votre trésorerie malgré la fiscalité de sortie alourdie. Le notaire intègre automatiquement la réintégration des amortissements dans son calcul de plus-value.",[],{},{"nodeType":286,"data":3323,"content":3327},{"target":3324},{"sys":3325},{"id":3326,"type":11,"linkType":15},"5KeU6LsqohhVLagLEqv90B",[],{"nodeType":234,"data":3329,"content":3330},{},[3331,3335],{"nodeType":183,"value":3332,"marks":3333,"data":3334},"Le LMNP en 2026 : loi anti-Airbnb votée ",[],{},{"nodeType":183,"value":3336,"marks":3337,"data":3339},"et loi de finances promulguée",[3338],{"type":271},{},{"nodeType":1108,"data":3341,"content":3342},{},[3343],{"nodeType":183,"value":3344,"marks":3345,"data":3346},"Loi anti-Airbnb : réforme majeure des meublés de tourisme",[],{},{"nodeType":197,"data":3348,"content":3349},{},[3350,3354,3359],{"nodeType":183,"value":3351,"marks":3352,"data":3353},"⚠️ ",[],{},{"nodeType":183,"value":3355,"marks":3356,"data":3358},"Loi VOTÉE et PROMULGUÉE (loi n°2024-1039 du 7 novembre 2024)",[3357],{"type":271},{},{"nodeType":183,"value":3360,"marks":3361,"data":3362}," – Application CERTAINE aux revenus perçus dès le 1er janvier 2025, déclarés au printemps 2026 ",[],{},{"nodeType":197,"data":3364,"content":3365},{},[3366],{"nodeType":183,"value":3367,"marks":3368,"data":3369},"La loi de finances 2026 instaure un durcissement drastique de la fiscalité des meublés de tourisme non classés. Les locations saisonnières type Airbnb, Booking ou locations de vacances sans label qualité voient leur plafond micro-BIC divisé par cinq et leur abattement fortement réduit.",[],{},{"nodeType":197,"data":3371,"content":3372},{},[3373],{"nodeType":183,"value":3374,"marks":3375,"data":3377},"Ce qui change pour les meublés de tourisme NON classés :",[3376],{"type":271},{},{"nodeType":197,"data":3379,"content":3380},{},[3381],{"nodeType":183,"value":3382,"marks":3383,"data":3384},"Avant 2026, ces locations bénéficiaient d'un régime très favorable : plafond de revenus à 77 700 € avec un abattement de 71%, ne laissant que 29% des loyers imposables. À partir du 1er janvier 2026, ce régime est remplacé par un plafond de 15 000 € avec seulement 30% d'abattement, soit 70% des revenus désormais imposables.",[],{},{"nodeType":197,"data":3386,"content":3387},{},[3388],{"nodeType":183,"value":3389,"marks":3390,"data":3391},"Pour tout dépassement du seuil de 15 000 €, le passage au régime réel devient obligatoire, avec l'ensemble des contraintes comptables associées (tenue d'une comptabilité, liasse fiscale, potentiellement recours à un expert-comptable).",[],{},{"nodeType":197,"data":3393,"content":3394},{},[3395],{"nodeType":183,"value":3396,"marks":3397,"data":3399},"Tableau comparatif : impact fiscal concret",[3398],{"type":271},{},{"nodeType":456,"data":3401,"content":3402},{},[3403,3446,3503,3560],{"nodeType":460,"data":3404,"content":3405},{},[3406,3416,3426,3436],{"nodeType":464,"data":3407,"content":3408},{},[3409],{"nodeType":197,"data":3410,"content":3411},{},[3412],{"nodeType":183,"value":3413,"marks":3414,"data":3415},"Revenus locatifs annuels",[],{},{"nodeType":464,"data":3417,"content":3418},{},[3419],{"nodeType":197,"data":3420,"content":3421},{},[3422],{"nodeType":183,"value":3423,"marks":3424,"data":3425},"Avant 2026",[],{},{"nodeType":464,"data":3427,"content":3428},{},[3429],{"nodeType":197,"data":3430,"content":3431},{},[3432],{"nodeType":183,"value":3433,"marks":3434,"data":3435},"À partir de 2026",[],{},{"nodeType":464,"data":3437,"content":3438},{},[3439],{"nodeType":197,"data":3440,"content":3441},{},[3442],{"nodeType":183,"value":3443,"marks":3444,"data":3445},"Surcoût fiscal annuel",[],{},{"nodeType":460,"data":3447,"content":3448},{},[3449,3459,3476,3493],{"nodeType":464,"data":3450,"content":3451},{},[3452],{"nodeType":197,"data":3453,"content":3454},{},[3455],{"nodeType":183,"value":3456,"marks":3457,"data":3458},"20 000 €",[],{},{"nodeType":464,"data":3460,"content":3461},{},[3462,3469],{"nodeType":197,"data":3463,"content":3464},{},[3465],{"nodeType":183,"value":3466,"marks":3467,"data":3468},"Base imposable : 5 800 € (29%)",[],{},{"nodeType":197,"data":3470,"content":3471},{},[3472],{"nodeType":183,"value":3473,"marks":3474,"data":3475},"Impôt + PS : 2 819 €",[],{},{"nodeType":464,"data":3477,"content":3478},{},[3479,3486],{"nodeType":197,"data":3480,"content":3481},{},[3482],{"nodeType":183,"value":3483,"marks":3484,"data":3485},"Basculement obligatoire au régime réel",[],{},{"nodeType":197,"data":3487,"content":3488},{},[3489],{"nodeType":183,"value":3490,"marks":3491,"data":3492},"Estimation : 4 700-6 200 €",[],{},{"nodeType":464,"data":3494,"content":3495},{},[3496],{"nodeType":197,"data":3497,"content":3498},{},[3499],{"nodeType":183,"value":3500,"marks":3501,"data":3502},"+1 881 € à +3 381 €",[],{},{"nodeType":460,"data":3504,"content":3505},{},[3506,3516,3533,3550],{"nodeType":464,"data":3507,"content":3508},{},[3509],{"nodeType":197,"data":3510,"content":3511},{},[3512],{"nodeType":183,"value":3513,"marks":3514,"data":3515},"15 000 €",[],{},{"nodeType":464,"data":3517,"content":3518},{},[3519,3526],{"nodeType":197,"data":3520,"content":3521},{},[3522],{"nodeType":183,"value":3523,"marks":3524,"data":3525},"Base imposable : 4 350 € (29%)",[],{},{"nodeType":197,"data":3527,"content":3528},{},[3529],{"nodeType":183,"value":3530,"marks":3531,"data":3532},"Impôt + PS : 2 114 €",[],{},{"nodeType":464,"data":3534,"content":3535},{},[3536,3543],{"nodeType":197,"data":3537,"content":3538},{},[3539],{"nodeType":183,"value":3540,"marks":3541,"data":3542},"Base imposable : 10 500 € (70%)",[],{},{"nodeType":197,"data":3544,"content":3545},{},[3546],{"nodeType":183,"value":3547,"marks":3548,"data":3549},"Impôt + PS : 5 103 €",[],{},{"nodeType":464,"data":3551,"content":3552},{},[3553],{"nodeType":197,"data":3554,"content":3555},{},[3556],{"nodeType":183,"value":3557,"marks":3558,"data":3559},"+2 989 €",[],{},{"nodeType":460,"data":3561,"content":3562},{},[3563,3573,3590,3607],{"nodeType":464,"data":3564,"content":3565},{},[3566],{"nodeType":197,"data":3567,"content":3568},{},[3569],{"nodeType":183,"value":3570,"marks":3571,"data":3572},"10 000 €",[],{},{"nodeType":464,"data":3574,"content":3575},{},[3576,3583],{"nodeType":197,"data":3577,"content":3578},{},[3579],{"nodeType":183,"value":3580,"marks":3581,"data":3582},"Base imposable : 2 900 € (29%)",[],{},{"nodeType":197,"data":3584,"content":3585},{},[3586],{"nodeType":183,"value":3587,"marks":3588,"data":3589},"Impôt + PS : 1 409 €",[],{},{"nodeType":464,"data":3591,"content":3592},{},[3593,3600],{"nodeType":197,"data":3594,"content":3595},{},[3596],{"nodeType":183,"value":3597,"marks":3598,"data":3599},"Base imposable : 7 000 € (70%)",[],{},{"nodeType":197,"data":3601,"content":3602},{},[3603],{"nodeType":183,"value":3604,"marks":3605,"data":3606},"Impôt + PS : 3 402 €",[],{},{"nodeType":464,"data":3608,"content":3609},{},[3610],{"nodeType":197,"data":3611,"content":3612},{},[3613],{"nodeType":183,"value":3614,"marks":3615,"data":3616},"+1 993 €",[],{},{"nodeType":197,"data":3618,"content":3619},{},[3620],{"nodeType":183,"value":3621,"marks":3622,"data":3625},"Calculs basés sur une tranche marginale d'imposition (TMI) de 30% + prélèvements sociaux de 18,6% (taux 2026, hausse CSG incluse)",[3623],{"type":3624},"italic",{},{"nodeType":197,"data":3627,"content":3628},{},[3629],{"nodeType":183,"value":3630,"marks":3631,"data":3632},"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":1108,"data":3634,"content":3635},{},[3636],{"nodeType":183,"value":3637,"marks":3638,"data":3639},"Qui est concerné et qui est épargné ?",[],{},{"nodeType":197,"data":3641,"content":3642},{},[3643],{"nodeType":183,"value":3644,"marks":3645,"data":3647},"Locations fortement pénalisées par la réforme 2026 :",[3646],{"type":271},{},{"nodeType":197,"data":3649,"content":3650},{},[3651],{"nodeType":183,"value":3652,"marks":3653,"data":3654},"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":197,"data":3656,"content":3657},{},[3658],{"nodeType":183,"value":3659,"marks":3660,"data":3662},"Locations préservées par la réforme 2026 :",[3661],{"type":271},{},{"nodeType":197,"data":3664,"content":3665},{},[3666,3670,3675],{"nodeType":183,"value":3667,"marks":3668,"data":3669},"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":183,"value":3671,"marks":3672,"data":3674},"83 600 €",[3673],{"type":271},{},{"nodeType":183,"value":3676,"marks":3677,"data":3678}," et abattement de 50%.",[],{},{"nodeType":197,"data":3680,"content":3681},{},[3682,3686,3690,3694,3704],{"nodeType":183,"value":3683,"marks":3684,"data":3685},"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":183,"value":3671,"marks":3687,"data":3689},[3688],{"type":271},{},{"nodeType":183,"value":3691,"marks":3692,"data":3693}," et l'abattement de 50%. Les résidences de services exploitées sous bail commercial (",[],{},{"nodeType":1324,"data":3695,"content":3699},{"target":3696},{"sys":3697},{"id":3698,"type":11,"linkType":15},"6jwQC5NYavASM7BzxaSG4x",[3700],{"nodeType":183,"value":3701,"marks":3702,"data":3703},"résidences étudiantes",[],{},{"nodeType":183,"value":3705,"marks":3706,"data":3707},", seniors, affaires, EHPAD) ne sont pas impactées, leur fiscalité demeurant strictement identique à 2025.",[],{},{"nodeType":197,"data":3709,"content":3710},{},[3711,3715,3719],{"nodeType":183,"value":3712,"marks":3713,"data":3714},"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":183,"value":3671,"marks":3716,"data":3718},[3717],{"type":271},{},{"nodeType":183,"value":3720,"marks":3721,"data":3722}," et abattement de 50% au lieu des nouveaux 15 000 € et 30%.",[],{},{"nodeType":197,"data":3724,"content":3725},{},[3726],{"nodeType":183,"value":3727,"marks":3728,"data":3729},"Les critères d'obtention portent sur la superficie minimale, les équipements de confort (literie, cuisine, sanitaires) et l'état général du logement.",[],{},{"nodeType":1811,"data":3731,"content":3732},{},[3733],{"nodeType":197,"data":3734,"content":3735},{},[3736,3741,3745,3750,3754,3759,3763,3768,3772,3777,3781,3786],{"nodeType":183,"value":3737,"marks":3738,"data":3740},"Enregistrement obligatoire des meublés de tourisme (mai 2026)",[3739],{"type":271},{},{"nodeType":183,"value":3742,"marks":3743,"data":3744}," : La loi Le Meur rend obligatoire l'enregistrement de ",[],{},{"nodeType":183,"value":3746,"marks":3747,"data":3749},"tous les meublés de tourisme",[3748],{"type":271},{},{"nodeType":183,"value":3751,"marks":3752,"data":3753}," sur l'ensemble du territoire. Le portail national ",[],{},{"nodeType":183,"value":3755,"marks":3756,"data":3758},"Declaloc",[3757],{"type":271},{},{"nodeType":183,"value":3760,"marks":3761,"data":3762}," sera opérationnel au plus tard le ",[],{},{"nodeType":183,"value":3764,"marks":3765,"data":3767},"20 mai 2026",[3766],{"type":271},{},{"nodeType":183,"value":3769,"marks":3770,"data":3771},". À partir de cette date, aucune annonce ne pourra être publiée sans numéro d'enregistrement valide. Sanctions : ",[],{},{"nodeType":183,"value":3773,"marks":3774,"data":3776},"10 000 € maximum",[3775],{"type":271},{},{"nodeType":183,"value":3778,"marks":3779,"data":3780}," en cas de défaut d'enregistrement, ",[],{},{"nodeType":183,"value":3782,"marks":3783,"data":3785},"20 000 € maximum",[3784],{"type":271},{},{"nodeType":183,"value":3787,"marks":3788,"data":3789}," en cas de fausse déclaration",[],{},{"nodeType":1108,"data":3791,"content":3792},{},[3793],{"nodeType":183,"value":3794,"marks":3795,"data":3796},"L'amortissement LMNP reste inchangé en 2026",[],{},{"nodeType":197,"data":3798,"content":3799},{},[3800,3804,3813,3817,3822],{"nodeType":183,"value":3801,"marks":3802,"data":3803},"Le ",[],{},{"nodeType":192,"data":3805,"content":3807},{"uri":3806},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F3969",[3808],{"nodeType":183,"value":3809,"marks":3810,"data":3812},"sous-amendement n°I-3969",[3811],{"type":271},{},{"nodeType":183,"value":3814,"marks":3815,"data":3816}," déposé par Iñaki Echaniz (Socialistes) le 14 novembre 2025, qui proposait de plafonner l'amortissement LMNP à 2%, ",[],{},{"nodeType":183,"value":3818,"marks":3819,"data":3821},"n'a pas été retenu",[3820],{"type":271},{},{"nodeType":183,"value":3823,"marks":3824,"data":3825}," dans le texte final sur lequel le gouvernement a engagé sa responsabilité.",[],{},{"nodeType":197,"data":3827,"content":3828},{},[3829],{"nodeType":183,"value":3830,"marks":3831,"data":3833},"Les investisseurs LMNP au régime réel conservent :",[3832],{"type":271},{},{"nodeType":335,"data":3835,"content":3836},{},[3837,3847,3866],{"nodeType":339,"data":3838,"content":3839},{},[3840],{"nodeType":197,"data":3841,"content":3842},{},[3843],{"nodeType":183,"value":3844,"marks":3845,"data":3846},"L'amortissement par composants (bâti sur 25-30 ans, mobilier sur 5-7 ans)",[],{},{"nodeType":339,"data":3848,"content":3849},{},[3850],{"nodeType":197,"data":3851,"content":3852},{},[3853,3857,3862],{"nodeType":183,"value":3854,"marks":3855,"data":3856},"Des taux effectifs de ",[],{},{"nodeType":183,"value":3858,"marks":3859,"data":3861},"2,5% à 4% ",[3860],{"type":271},{},{"nodeType":183,"value":3863,"marks":3864,"data":3865},"selon les composants",[],{},{"nodeType":339,"data":3867,"content":3868},{},[3869],{"nodeType":197,"data":3870,"content":3871},{},[3872],{"nodeType":183,"value":3873,"marks":3874,"data":3875},"La déduction intégrale des charges et travaux",[],{},{"nodeType":197,"data":3877,"content":3878},{},[3879,3883,3888,3892,3902],{"nodeType":183,"value":3880,"marks":3881,"data":3882},"En revanche, le PLF 2026 crée un nouveau dispositif d'investissement locatif pour la ",[],{},{"nodeType":183,"value":3884,"marks":3885,"data":3887},"location nue uniquement : ",[3886],{"type":271},{},{"nodeType":183,"value":3889,"marks":3890,"data":3891},"le ",[],{},{"nodeType":1324,"data":3893,"content":3897},{"target":3894},{"sys":3895},{"id":3896,"type":11,"linkType":15},"5jCP96whDuxRoKjpGF9Dl7",[3898],{"nodeType":183,"value":3899,"marks":3900,"data":3901},"statut de bailleur privé, parfois appelé \"dispositif Jeanbrun\"",[],{},{"nodeType":183,"value":3903,"marks":3904,"data":3905},". Ce mécanisme introduit l'amortissement fiscal en location vide, historiquement réservé à la location meublée.",[],{},{"nodeType":197,"data":3907,"content":3908},{},[3909],{"nodeType":183,"value":3910,"marks":3911,"data":3913},"Conditions d'éligibilité :",[3912],{"type":271},{},{"nodeType":335,"data":3915,"content":3916},{},[3917,3927,3942,3952],{"nodeType":339,"data":3918,"content":3919},{},[3920],{"nodeType":197,"data":3921,"content":3922},{},[3923],{"nodeType":183,"value":3924,"marks":3925,"data":3926},"Location nue à usage de résidence principale",[],{},{"nodeType":339,"data":3928,"content":3929},{},[3930],{"nodeType":197,"data":3931,"content":3932},{},[3933,3937],{"nodeType":183,"value":3934,"marks":3935,"data":3936},"Engagement de location de ",[],{},{"nodeType":183,"value":3938,"marks":3939,"data":3941},"9 ans minimum",[3940],{"type":271},{},{"nodeType":339,"data":3943,"content":3944},{},[3945],{"nodeType":197,"data":3946,"content":3947},{},[3948],{"nodeType":183,"value":3949,"marks":3950,"data":3951},"Loyers plafonnés (intermédiaire, social ou très social)",[],{},{"nodeType":339,"data":3953,"content":3954},{},[3955],{"nodeType":197,"data":3956,"content":3957},{},[3958],{"nodeType":183,"value":3959,"marks":3960,"data":3961},"Locataires sous plafonds de ressources",[],{},{"nodeType":234,"data":3963,"content":3964},{},[3965],{"nodeType":183,"value":3966,"marks":3967,"data":3968},"Ce qui ne change pas sur le LMNP en 2026",[],{},{"nodeType":197,"data":3970,"content":3971},{},[3972],{"nodeType":183,"value":3973,"marks":3974,"data":3975},"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":1108,"data":3977,"content":3978},{},[3979],{"nodeType":183,"value":3980,"marks":3981,"data":3983},"Déduction intégrale des charges et travaux au régime réel",[3982],{"type":271},{},{"nodeType":197,"data":3985,"content":3986},{},[3987,3991,3998],{"nodeType":183,"value":3988,"marks":3989,"data":3990},"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":192,"data":3992,"content":3993},{"uri":1018},[3994],{"nodeType":183,"value":3995,"marks":3996,"data":3997},"La liste complète des charges déductibles est sur notre article à ce sujet.",[],{},{"nodeType":183,"value":163,"marks":3999,"data":4000},[],{},{"nodeType":197,"data":4002,"content":4003},{},[4004],{"nodeType":183,"value":4005,"marks":4006,"data":4007},"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":1108,"data":4009,"content":4010},{},[4011],{"nodeType":183,"value":4012,"marks":4013,"data":4015},"Amortissement actif pendant la détention (mécanisme maintenu en 2026)",[4014],{"type":271},{},{"nodeType":197,"data":4017,"content":4018},{},[4019],{"nodeType":183,"value":4020,"marks":4021,"data":4022},"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":197,"data":4024,"content":4025},{},[4026,4031,4035,4040],{"nodeType":183,"value":4027,"marks":4028,"data":4030},"Réforme 2025 :",[4029],{"type":271},{},{"nodeType":183,"value":4032,"marks":4033,"data":4034}," Les amortissements sont réintégrés dans la plus-value à la revente, ",[],{},{"nodeType":183,"value":4036,"marks":4037,"data":4039},"sauf pour les résidences étudiantes, seniors et EHPAD qui en sont totalement exonérées",[4038],{"type":271},{},{"nodeType":183,"value":196,"marks":4041,"data":4042},[],{},{"nodeType":197,"data":4044,"content":4045},{},[4046,4051],{"nodeType":183,"value":4047,"marks":4048,"data":4050},"Réforme 2026 :",[4049],{"type":271},{},{"nodeType":183,"value":4052,"marks":4053,"data":4054}," Le taux d'amortissement reste inchangé.",[],{},{"nodeType":1108,"data":4056,"content":4057},{},[4058],{"nodeType":183,"value":4059,"marks":4060,"data":4062},"Exonération totale de plus-value après 30 ans de détention",[4061],{"type":271},{},{"nodeType":197,"data":4064,"content":4065},{},[4066],{"nodeType":183,"value":4067,"marks":4068,"data":4069},"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":197,"data":4071,"content":4072},{},[4073],{"nodeType":183,"value":4074,"marks":4075,"data":4076},"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":197,"data":4078,"content":4079},{},[4080],{"nodeType":183,"value":4081,"marks":4082,"data":4084},"Optimiser la détention longue : acheter des biens LMNP déjà loués",[4083],{"type":271},{},{"nodeType":197,"data":4086,"content":4087},{},[4088,4092,4102],{"nodeType":183,"value":4089,"marks":4090,"data":4091},"Si vous planifiez une détention de 22 à 30 ans pour bénéficier de l'exonération totale, privilégiez ",[],{},{"nodeType":1324,"data":4093,"content":4097},{"target":4094},{"sys":4095},{"id":4096,"type":11,"linkType":15},"5GYnX8yvDqSmGal2rhzsEV",[4098],{"nodeType":183,"value":4099,"marks":4100,"data":4101},"l'achat de biens déjà occupés",[],{},{"nodeType":183,"value":4103,"marks":4104,"data":4105}," 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":286,"data":4107,"content":4108},{"target":1086},[],{"nodeType":1108,"data":4110,"content":4111},{},[4112],{"nodeType":183,"value":4113,"marks":4114,"data":4116},"Fiscalité toujours plus avantageuse que la location nue",[4115],{"type":271},{},{"nodeType":197,"data":4118,"content":4119},{},[4120,4123,4131,4135,4139,4143,4151],{"nodeType":183,"value":163,"marks":4121,"data":4122},[],{},{"nodeType":192,"data":4124,"content":4126},{"uri":4125},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fquel-impact-financier-entre-un-bail-vide-et-un-bail-meuble",[4127],{"nodeType":183,"value":4128,"marks":4129,"data":4130},"Le LMNP conserve une supériorité fiscale structurelle face à la location vide",[],{},{"nodeType":183,"value":4132,"marks":4133,"data":4134},". Au régime micro-BIC, l'abattement forfaitaire de 50% pour les locations longue durée (",[],{},{"nodeType":183,"value":3671,"marks":4136,"data":4138},[4137],{"type":271},{},{"nodeType":183,"value":4140,"marks":4141,"data":4142}," de plafond) surpasse ",[],{},{"nodeType":192,"data":4144,"content":4146},{"uri":4145},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fmicro-foncier-2026-abattement-de-50-ou-30",[4147],{"nodeType":183,"value":4148,"marks":4149,"data":4150},"les 30% de la location nue",[],{},{"nodeType":183,"value":4152,"marks":4153,"data":4154}," (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":234,"data":4156,"content":4157},{},[4158],{"nodeType":183,"value":4159,"marks":4160,"data":4161},"Qui est impacté et comment réagir ?",[],{},{"nodeType":1108,"data":4163,"content":4164},{},[4165],{"nodeType":183,"value":4166,"marks":4167,"data":4168},"Loueurs Airbnb et meublés de tourisme non classés",[],{},{"nodeType":197,"data":4170,"content":4171},{},[4172],{"nodeType":183,"value":4173,"marks":4174,"data":4176},"🔴 FORTEMENT IMPACTÉS (mesure confirmée 2026)",[4175],{"type":271},{},{"nodeType":197,"data":4178,"content":4179},{},[4180],{"nodeType":183,"value":4181,"marks":4182,"data":4183},"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":1108,"data":4185,"content":4186},{},[4187],{"nodeType":183,"value":4188,"marks":4189,"data":4190},"Investisseurs en résidences services (étudiants, seniors, affaires)",[],{},{"nodeType":197,"data":4192,"content":4193},{},[4194],{"nodeType":183,"value":4195,"marks":4196,"data":4198},"🟢 PEU IMPACTÉS (location longue durée préservée)",[4197],{"type":271},{},{"nodeType":197,"data":4200,"content":4201},{},[4202,4206,4210],{"nodeType":183,"value":4203,"marks":4204,"data":4205},"Les détenteurs de biens en résidences de services exploitées sous bail commercial conservent l'intégralité de leurs avantages : plafond micro-BIC de ",[],{},{"nodeType":183,"value":3671,"marks":4207,"data":4209},[4208],{"type":271},{},{"nodeType":183,"value":4211,"marks":4212,"data":4213}," et abattement de 50% maintenus. La loi anti-Airbnb ne concerne que les locations touristiques de courte durée. ",[],{},{"nodeType":1108,"data":4215,"content":4216},{},[4217],{"nodeType":183,"value":4218,"marks":4219,"data":4220},"Propriétaires en location meublée classique (bail mobilité, étudiant)",[],{},{"nodeType":197,"data":4222,"content":4223},{},[4224],{"nodeType":183,"value":4225,"marks":4226,"data":4228},"🟢 PEU IMPACTÉS à court terme",[4227],{"type":271},{},{"nodeType":197,"data":4230,"content":4231},{},[4232,4236,4241,4246],{"nodeType":183,"value":4233,"marks":4234,"data":4235},"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":183,"value":4237,"marks":4238,"data":4240},"83 600 € ",[4239],{"type":271},{},{"nodeType":183,"value":4242,"marks":4243,"data":4245},"(revalorisé 2026) ",[4244],{"type":3624},{},{"nodeType":183,"value":4247,"marks":4248,"data":4249},"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":1108,"data":4251,"content":4252},{},[4253],{"nodeType":183,"value":4254,"marks":4255,"data":4256},"Nouveaux investisseurs en projet d'acquisition",[],{},{"nodeType":197,"data":4258,"content":4259},{},[4260],{"nodeType":183,"value":4261,"marks":4262,"data":4264},"🟢 CADRE STABILISÉ POUR 2026",[4263],{"type":271},{},{"nodeType":197,"data":4266,"content":4267},{},[4268],{"nodeType":183,"value":4269,"marks":4270,"data":4271},"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":197,"data":4273,"content":4274},{},[4275,4280],{"nodeType":183,"value":4276,"marks":4277,"data":4279},"Seule exception",[4278],{"type":271},{},{"nodeType":183,"value":4281,"marks":4282,"data":4283}," : 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":197,"data":4285,"content":4286},{},[4287],{"nodeType":183,"value":4288,"marks":4289,"data":4290},"Pour les patrimoines multi-biens, la SCI à l'IS reste une alternative protégée des évolutions réglementaires LMNP.",[],{},{"nodeType":234,"data":4292,"content":4293},{},[4294],{"nodeType":183,"value":4295,"marks":4296,"data":4297},"Stratégies d'optimisation de l'investissement LMNP en 2026",[],{},{"nodeType":1108,"data":4299,"content":4300},{},[4301],{"nodeType":183,"value":4302,"marks":4303,"data":4304},"Privilégier la détention longue durée (au-delà de 22 ans)",[],{},{"nodeType":197,"data":4306,"content":4307},{},[4308],{"nodeType":183,"value":4309,"marks":4310,"data":4311},"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":1108,"data":4313,"content":4314},{},[4315],{"nodeType":183,"value":4316,"marks":4317,"data":4318},"Quand choisir le régime réel plutôt que le micro-BIC ?",[],{},{"nodeType":456,"data":4320,"content":4321},{},[4322,4365,4408,4451,4494,4537],{"nodeType":460,"data":4323,"content":4324},{},[4325,4335,4345,4355],{"nodeType":464,"data":4326,"content":4327},{},[4328],{"nodeType":197,"data":4329,"content":4330},{},[4331],{"nodeType":183,"value":4332,"marks":4333,"data":4334},"Critère",[],{},{"nodeType":464,"data":4336,"content":4337},{},[4338],{"nodeType":197,"data":4339,"content":4340},{},[4341],{"nodeType":183,"value":4342,"marks":4343,"data":4344},"Micro-BIC",[],{},{"nodeType":464,"data":4346,"content":4347},{},[4348],{"nodeType":197,"data":4349,"content":4350},{},[4351],{"nodeType":183,"value":4352,"marks":4353,"data":4354},"Régime Réel",[],{},{"nodeType":464,"data":4356,"content":4357},{},[4358],{"nodeType":197,"data":4359,"content":4360},{},[4361],{"nodeType":183,"value":4362,"marks":4363,"data":4364},"Seuil de bascule",[],{},{"nodeType":460,"data":4366,"content":4367},{},[4368,4378,4388,4398],{"nodeType":464,"data":4369,"content":4370},{},[4371],{"nodeType":197,"data":4372,"content":4373},{},[4374],{"nodeType":183,"value":4375,"marks":4376,"data":4377},"Charges réelles",[],{},{"nodeType":464,"data":4379,"content":4380},{},[4381],{"nodeType":197,"data":4382,"content":4383},{},[4384],{"nodeType":183,"value":4385,"marks":4386,"data":4387},"\u003C 50% des loyers",[],{},{"nodeType":464,"data":4389,"content":4390},{},[4391],{"nodeType":197,"data":4392,"content":4393},{},[4394],{"nodeType":183,"value":4395,"marks":4396,"data":4397},"> 50% des loyers",[],{},{"nodeType":464,"data":4399,"content":4400},{},[4401],{"nodeType":197,"data":4402,"content":4403},{},[4404],{"nodeType":183,"value":4405,"marks":4406,"data":4407},"Si charges + travaux élevés",[],{},{"nodeType":460,"data":4409,"content":4410},{},[4411,4421,4431,4441],{"nodeType":464,"data":4412,"content":4413},{},[4414],{"nodeType":197,"data":4415,"content":4416},{},[4417],{"nodeType":183,"value":4418,"marks":4419,"data":4420},"Loyers annuels",[],{},{"nodeType":464,"data":4422,"content":4423},{},[4424],{"nodeType":197,"data":4425,"content":4426},{},[4427],{"nodeType":183,"value":4428,"marks":4429,"data":4430},"\u003C 30 000 €",[],{},{"nodeType":464,"data":4432,"content":4433},{},[4434],{"nodeType":197,"data":4435,"content":4436},{},[4437],{"nodeType":183,"value":4438,"marks":4439,"data":4440},"> 30 000 €",[],{},{"nodeType":464,"data":4442,"content":4443},{},[4444],{"nodeType":197,"data":4445,"content":4446},{},[4447],{"nodeType":183,"value":4448,"marks":4449,"data":4450},"Volume de revenus",[],{},{"nodeType":460,"data":4452,"content":4453},{},[4454,4464,4474,4484],{"nodeType":464,"data":4455,"content":4456},{},[4457],{"nodeType":197,"data":4458,"content":4459},{},[4460],{"nodeType":183,"value":4461,"marks":4462,"data":4463},"Amortissement disponible",[],{},{"nodeType":464,"data":4465,"content":4466},{},[4467],{"nodeType":197,"data":4468,"content":4469},{},[4470],{"nodeType":183,"value":4471,"marks":4472,"data":4473},"Non",[],{},{"nodeType":464,"data":4475,"content":4476},{},[4477],{"nodeType":197,"data":4478,"content":4479},{},[4480],{"nodeType":183,"value":4481,"marks":4482,"data":4483},"Oui (2-3% par an)",[],{},{"nodeType":464,"data":4485,"content":4486},{},[4487],{"nodeType":197,"data":4488,"content":4489},{},[4490],{"nodeType":183,"value":4491,"marks":4492,"data":4493},"Si bien acquis récemment",[],{},{"nodeType":460,"data":4495,"content":4496},{},[4497,4507,4517,4527],{"nodeType":464,"data":4498,"content":4499},{},[4500],{"nodeType":197,"data":4501,"content":4502},{},[4503],{"nodeType":183,"value":4504,"marks":4505,"data":4506},"Complexité",[],{},{"nodeType":464,"data":4508,"content":4509},{},[4510],{"nodeType":197,"data":4511,"content":4512},{},[4513],{"nodeType":183,"value":4514,"marks":4515,"data":4516},"Déclaration simple",[],{},{"nodeType":464,"data":4518,"content":4519},{},[4520],{"nodeType":197,"data":4521,"content":4522},{},[4523],{"nodeType":183,"value":4524,"marks":4525,"data":4526},"Comptabilité complète",[],{},{"nodeType":464,"data":4528,"content":4529},{},[4530],{"nodeType":197,"data":4531,"content":4532},{},[4533],{"nodeType":183,"value":4534,"marks":4535,"data":4536},"Acceptation gestion",[],{},{"nodeType":460,"data":4538,"content":4539},{},[4540,4550,4560,4570],{"nodeType":464,"data":4541,"content":4542},{},[4543],{"nodeType":197,"data":4544,"content":4545},{},[4546],{"nodeType":183,"value":4547,"marks":4548,"data":4549},"Coût comptable annuel",[],{},{"nodeType":464,"data":4551,"content":4552},{},[4553],{"nodeType":197,"data":4554,"content":4555},{},[4556],{"nodeType":183,"value":4557,"marks":4558,"data":4559},"0 €",[],{},{"nodeType":464,"data":4561,"content":4562},{},[4563],{"nodeType":197,"data":4564,"content":4565},{},[4566],{"nodeType":183,"value":4567,"marks":4568,"data":4569},"800-1 500 €",[],{},{"nodeType":464,"data":4571,"content":4572},{},[4573],{"nodeType":197,"data":4574,"content":4575},{},[4576],{"nodeType":183,"value":4577,"marks":4578,"data":4579},"À déduire des économies",[],{},{"nodeType":197,"data":4581,"content":4582},{},[4583],{"nodeType":183,"value":4584,"marks":4585,"data":4586},"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":1108,"data":4588,"content":4589},{},[4590],{"nodeType":183,"value":4591,"marks":4592,"data":4593},"Faire classer votre meublé de tourisme ASAP",[],{},{"nodeType":197,"data":4595,"content":4596},{},[4597],{"nodeType":183,"value":4598,"marks":4599,"data":4600},"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":1108,"data":4602,"content":4603},{},[4604],{"nodeType":183,"value":4605,"marks":4606,"data":4607},"Anticiper avec une SCI à l'IS pour les gros patrimoines",[],{},{"nodeType":197,"data":4609,"content":4610},{},[4611],{"nodeType":183,"value":4612,"marks":4613,"data":4614},"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":234,"data":4616,"content":4617},{},[4618],{"nodeType":183,"value":4619,"marks":4620,"data":4621},"Arbitrage LMNP vs Statut de bailleur privé pour les nouveaux projets 2026",[],{},{"nodeType":197,"data":4623,"content":4624},{},[4625,4629,4634,4638,4643,4647,4654],{"nodeType":183,"value":4626,"marks":4627,"data":4628},"\nPour un premier investissement locatif en 2026, ",[],{},{"nodeType":183,"value":4630,"marks":4631,"data":4633},"le statut de bailleur privé devient mathématiquement plus avantageux",[4632],{"type":271},{},{"nodeType":183,"value":4635,"marks":4636,"data":4637}," si vous acceptez les contraintes (loyers plafonnés, engagement 9 ans, maximum 2 biens). \n\n",[],{},{"nodeType":183,"value":4639,"marks":4640,"data":4642},"Notre recommandation :",[4641],{"type":271},{},{"nodeType":183,"value":4644,"marks":4645,"data":4646}," Pour un investisseur disposant d'un capital limité (1-2 biens), privilégiez le statut de bailleur privé en achetant des ",[],{},{"nodeType":192,"data":4648,"content":4649},{"uri":3301},[4650],{"nodeType":183,"value":4651,"marks":4652,"data":4653},"biens déjà loués à loyers intermédiaires.",[],{},{"nodeType":183,"value":4655,"marks":4656,"data":4657}," Vous bénéficiez immédiatement de l'amortissement maximal sans vacance locative.",[],{},{"nodeType":197,"data":4659,"content":4660},{},[4661,4664,4672],{"nodeType":183,"value":2956,"marks":4662,"data":4663},[],{},{"nodeType":192,"data":4665,"content":4667},{"uri":4666},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fstatut-de-bailleur-prive-vs-lmnp",[4668],{"nodeType":183,"value":4669,"marks":4670,"data":4671},"statut de bailleur privé vs LMNP : que choisir en 2026 ?",[],{},{"nodeType":183,"value":4673,"marks":4674,"data":4675}," ",[],{},{"nodeType":234,"data":4677,"content":4678},{},[4679],{"nodeType":183,"value":4680,"marks":4681,"data":4683},"Rappel de la réforme 2025 : réintégration des amortissements à la revente",[4682],{"type":271},{},{"nodeType":197,"data":4685,"content":4686},{},[4687],{"nodeType":183,"value":4688,"marks":4689,"data":4690},"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. Les amortissements qui ont réduit votre impôt pendant la location viennent augmenter votre plus-value taxable lors de la cession.",[],{},{"nodeType":197,"data":4692,"content":4693},{},[4694,4699],{"nodeType":183,"value":4695,"marks":4696,"data":4698},"Formule :",[4697],{"type":271},{},{"nodeType":183,"value":4700,"marks":4701,"data":4702}," Plus-value imposable = Prix de vente - (Prix d'achat - Amortissements déduits)",[],{},{"nodeType":197,"data":4704,"content":4705},{},[4706,4711],{"nodeType":183,"value":4707,"marks":4708,"data":4710},"Exemple rapide :",[4709],{"type":271},{},{"nodeType":183,"value":4712,"marks":4713,"data":4714}," Un bien acheté 200 000 € et revendu 250 000 € après avoir déduit 40 000 € d'amortissements génère désormais une plus-value de 90 000 € (au lieu de 50 000 €), soit un surcoût fiscal de 14 480 €.",[],{},{"nodeType":1108,"data":4716,"content":4717},{},[4718],{"nodeType":183,"value":4719,"marks":4720,"data":4722},"Qui est concerné ?",[4721],{"type":271},{},{"nodeType":197,"data":4724,"content":4725},{},[4726],{"nodeType":183,"value":4727,"marks":4728,"data":4730},"✅ Soumis à la réintégration :",[4729],{"type":271},{},{"nodeType":335,"data":4732,"content":4733},{},[4734,4744,4754],{"nodeType":339,"data":4735,"content":4736},{},[4737],{"nodeType":197,"data":4738,"content":4739},{},[4740],{"nodeType":183,"value":4741,"marks":4742,"data":4743},"Locations meublées classiques (bail annuel, bail mobilité)",[],{},{"nodeType":339,"data":4745,"content":4746},{},[4747],{"nodeType":197,"data":4748,"content":4749},{},[4750],{"nodeType":183,"value":4751,"marks":4752,"data":4753},"Meublés de tourisme (classés ou non)",[],{},{"nodeType":339,"data":4755,"content":4756},{},[4757],{"nodeType":197,"data":4758,"content":4759},{},[4760],{"nodeType":183,"value":4761,"marks":4762,"data":4763},"Résidences de tourisme et d'affaires",[],{},{"nodeType":197,"data":4765,"content":4766},{},[4767],{"nodeType":183,"value":4768,"marks":4769,"data":4771},"❌ EXCLUS de la réintégration :",[4770],{"type":271},{},{"nodeType":335,"data":4773,"content":4774},{},[4775,4786,4797],{"nodeType":339,"data":4776,"content":4777},{},[4778],{"nodeType":197,"data":4779,"content":4780},{},[4781],{"nodeType":183,"value":4782,"marks":4783,"data":4785},"Résidences étudiantes",[4784],{"type":271},{},{"nodeType":339,"data":4787,"content":4788},{},[4789],{"nodeType":197,"data":4790,"content":4791},{},[4792],{"nodeType":183,"value":4793,"marks":4794,"data":4796},"Résidences seniors",[4795],{"type":271},{},{"nodeType":339,"data":4798,"content":4799},{},[4800],{"nodeType":197,"data":4801,"content":4802},{},[4803],{"nodeType":183,"value":4804,"marks":4805,"data":4807},"EHPAD et résidences médicalisées",[4806],{"type":271},{},{"nodeType":197,"data":4809,"content":4810},{},[4811],{"nodeType":183,"value":4812,"marks":4813,"data":4814},"Cette exemption permet aux investisseurs en résidences gérées de conserver l'intégralité de l'avantage fiscal historique du LMNP : amortissement pendant la détention sans pénalité à la revente.",[],{},{"nodeType":197,"data":4816,"content":4817},{},[4818,4823],{"nodeType":183,"value":4819,"marks":4820,"data":4822},"À retenir :",[4821],{"type":271},{},{"nodeType":183,"value":4824,"marks":4825,"data":4826}," Cette mesure favorise les détentions longues (exonération totale après 22 ans pour l'IR et 30 ans pour les prélèvements sociaux) où les abattements compensent l'impact de la réintégration.",[],{},{"nodeType":1108,"data":4828,"content":4829},{},[4830],{"nodeType":183,"value":4831,"marks":4832,"data":4833},"Tableau comparatif avant\u002Faprès 2025",[],{},{"nodeType":456,"data":4835,"content":4836},{},[4837,4869,4903,4937],{"nodeType":460,"data":4838,"content":4839},{},[4840,4849,4859],{"nodeType":464,"data":4841,"content":4842},{},[4843],{"nodeType":197,"data":4844,"content":4845},{},[4846],{"nodeType":183,"value":4332,"marks":4847,"data":4848},[],{},{"nodeType":464,"data":4850,"content":4851},{},[4852],{"nodeType":197,"data":4853,"content":4854},{},[4855],{"nodeType":183,"value":4856,"marks":4857,"data":4858},"Avant 2025",[],{},{"nodeType":464,"data":4860,"content":4861},{},[4862],{"nodeType":197,"data":4863,"content":4864},{},[4865],{"nodeType":183,"value":4866,"marks":4867,"data":4868},"Depuis 2025",[],{},{"nodeType":460,"data":4870,"content":4871},{},[4872,4883,4893],{"nodeType":464,"data":4873,"content":4874},{},[4875],{"nodeType":197,"data":4876,"content":4877},{},[4878],{"nodeType":183,"value":4879,"marks":4880,"data":4882},"Calcul plus-value",[4881],{"type":271},{},{"nodeType":464,"data":4884,"content":4885},{},[4886],{"nodeType":197,"data":4887,"content":4888},{},[4889],{"nodeType":183,"value":4890,"marks":4891,"data":4892},"Prix vente - 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200 000 € = 50 000 €",[],{},{"nodeType":339,"data":4996,"content":4997},{},[4998],{"nodeType":197,"data":4999,"content":5000},{},[5001],{"nodeType":183,"value":5002,"marks":5003,"data":5004},"Depuis 2025 avec 40 000 € d'amortissements déduits : Plus-value = 250 000 € - (200 000 € - 40 000 €) = 90 000 €",[],{},{"nodeType":339,"data":5006,"content":5007},{},[5008],{"nodeType":197,"data":5009,"content":5010},{},[5011],{"nodeType":183,"value":5012,"marks":5013,"data":5014},"Surcoût fiscal : (90 000 € - 50 000 €) × 36,2% = 14 480 € supplémentaires",[],{},{"nodeType":1108,"data":5016,"content":5017},{},[5018],{"nodeType":183,"value":5019,"marks":5020,"data":5021},"Impact fiscal concret des réformes LMNP de 2025 par profil",[],{},{"nodeType":197,"data":5023,"content":5024},{},[5025],{"nodeType":183,"value":5026,"marks":5027,"data":5028},"Le tableau suivant illustre l'impact de la réforme 2025 selon la durée de conservation du bien. 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Sur 5 ans, le surcoût fiscal représente 50% de taxation supplémentaire. Sur 10 ans, il double quasiment l'impôt dû. Seules les détentions de plus de 22 ans échappent totalement à l'impact grâce à l'exonération complète.",[],{},{"nodeType":197,"data":5346,"content":5347},{},[5348,5352,5362],{"nodeType":183,"value":5349,"marks":5350,"data":5351},"La réintégration des amortissements modifie profondément les équilibres économiques de l'investissement LMNP. La rentabilité nette après impôt des stratégies de revente rapide (moins de 10 ans) diminue de 2 à 3 points de rendement annuel selon le profil fiscal. L'allongement de la durée optimale de détention devient une contrainte structurelle : le seuil de rentabilité se déplace vers 15-20 ans minimum au lieu de 8-10 ans auparavant. Le calcul du ",[],{},{"nodeType":1324,"data":5353,"content":5357},{"target":5354},{"sys":5355},{"id":5356,"type":11,"linkType":15},"NCRTVhgoVroLuEojqbDiH",[5358],{"nodeType":183,"value":5359,"marks":5360,"data":5361},"TRI (Taux de Rentabilité Interne)",[],{},{"nodeType":183,"value":5363,"marks":5364,"data":5365}," 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":234,"data":5367,"content":5368},{},[5369],{"nodeType":183,"value":5370,"marks":5371,"data":5372},"FAQ",[],{},{"nodeType":1108,"data":5374,"content":5375},{},[5376],{"nodeType":183,"value":5377,"marks":5378,"data":5379},"Le LMNP est-il supprimé en 2026 ?",[],{},{"nodeType":197,"data":5381,"content":5382},{},[5383],{"nodeType":183,"value":5384,"marks":5385,"data":5386},"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":1108,"data":5388,"content":5389},{},[5390],{"nodeType":183,"value":5391,"marks":5392,"data":5393},"La fiscalité du LMNP devient-elle moins avantageuse ?",[],{},{"nodeType":197,"data":5395,"content":5396},{},[5397],{"nodeType":183,"value":5398,"marks":5399,"data":5400},"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":1108,"data":5402,"content":5403},{},[5404],{"nodeType":183,"value":5405,"marks":5406,"data":5407},"Le LMNP reste-t-il un bon investissement après 2025 ?",[],{},{"nodeType":197,"data":5409,"content":5410},{},[5411],{"nodeType":183,"value":5412,"marks":5413,"data":5414},"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":1108,"data":5416,"content":5417},{},[5418],{"nodeType":183,"value":5419,"marks":5420,"data":5421},"Le LMNP est-il encore intéressant après le vote du statut de bailleur privé en 2026 ? ",[],{},{"nodeType":197,"data":5423,"content":5424},{},[5425,5429,5434],{"nodeType":183,"value":5426,"marks":5427,"data":5428},"Oui. Le sous-amendement n°I-3969 qui proposait de plafonner l'amortissement LMNP à 2% n'a ",[],{},{"nodeType":183,"value":5430,"marks":5431,"data":5433},"pas été retenu",[5432],{"type":271},{},{"nodeType":183,"value":5435,"marks":5436,"data":5437}," 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":1108,"data":5439,"content":5440},{},[5441],{"nodeType":183,"value":5442,"marks":5443,"data":5444},"Faut-il vendre son bien LMNP avant 2026 ?",[],{},{"nodeType":197,"data":5446,"content":5447},{},[5448],{"nodeType":183,"value":5449,"marks":5450,"data":5451},"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":1108,"data":5453,"content":5454},{},[5455],{"nodeType":183,"value":5456,"marks":5457,"data":5458},"Quelles alternatives au LMNP ?",[],{},{"nodeType":197,"data":5460,"content":5461},{},[5462,5466,5474],{"nodeType":183,"value":5463,"marks":5464,"data":5465},"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":192,"data":5467,"content":5469},{"uri":5468},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fcomment-acheter-avec-locavantages",[5470],{"nodeType":183,"value":5471,"marks":5472,"data":5473},"Loc'Avantages ",[],{},{"nodeType":183,"value":5475,"marks":5476,"data":5477},"pour la location longue durée (réduction d'impôt jusqu'à 35% du loyer, compatible LMNP).",[],{},{"nodeType":197,"data":5479,"content":5480},{},[5481],{"nodeType":183,"value":5482,"marks":5483,"data":5484},"Lire également : ",[],{},{"nodeType":335,"data":5486,"content":5487},{},[5488],{"nodeType":339,"data":5489,"content":5490},{},[5491],{"nodeType":197,"data":5492,"content":5493},{},[5494,5497,5507],{"nodeType":183,"value":163,"marks":5495,"data":5496},[],{},{"nodeType":1324,"data":5498,"content":5502},{"target":5499},{"sys":5500},{"id":5501,"type":11,"linkType":15},"4iye6RX2zQKBTZiILbuYST",[5503],{"nodeType":183,"value":5504,"marks":5505,"data":5506},"Que change la loi de finance 2026 sur l'apport-cession dans l'immobilier ?",[],{},{"nodeType":183,"value":163,"marks":5508,"data":5509},[],{},{"nodeType":197,"data":5511,"content":5512},{},[5513],{"nodeType":183,"value":163,"marks":5514,"data":5515},[],{},{"sys":5517},{"type":11,"linkType":15,"id":5518},"7AfWOdWPEnDS94ed8ejx1g",[5520],{"nodeType":183,"value":5521,"marks":5522,"data":5523},"Consultez notre guide complet sur les récentes réformes du LMNP pour comprendre l'impact précis sur votre situation.",[],{},{"nodeType":183,"value":163,"marks":5525,"data":5526},[],{},{"nodeType":197,"data":5528,"content":5529},{},[5530],{"nodeType":183,"value":5531,"marks":5532,"data":5533},"Concrètement, lorsque vous vendez un bien immobilier (hors résidence principale), vous êtes redevable de deux taxes distinctes :",[],{},{"nodeType":335,"data":5535,"content":5536},{},[5537,5547],{"nodeType":339,"data":5538,"content":5539},{},[5540],{"nodeType":197,"data":5541,"content":5542},{},[5543],{"nodeType":183,"value":5544,"marks":5545,"data":5546},"L'impôt sur le revenu : taux forfaitaire de 19%",[],{},{"nodeType":339,"data":5548,"content":5549},{},[5550],{"nodeType":197,"data":5551,"content":5552},{},[5553],{"nodeType":183,"value":5554,"marks":5555,"data":5556},"Les prélèvements sociaux : 18,6% en 2026 (contre 17,2% en 2025)",[],{},{"nodeType":197,"data":5558,"content":5559},{},[5560],{"nodeType":183,"value":5561,"marks":5562,"data":5563},"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":197,"data":5565,"content":5566},{},[5567],{"nodeType":183,"value":5568,"marks":5569,"data":5570},"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":1530,"data":5572,"content":5573},{},[],{"nodeType":234,"data":5575,"content":5576},{},[5577],{"nodeType":183,"value":5578,"marks":5579,"data":5580},"Quelles ventes sont exonérées de plus-value ?",[],{},{"nodeType":1108,"data":5582,"content":5583},{},[5584],{"nodeType":183,"value":5585,"marks":5586,"data":5587},"La résidence principale : une exonération systématique",[],{},{"nodeType":197,"data":5589,"content":5590},{},[5591,5595,5600,5604,5609],{"nodeType":183,"value":5592,"marks":5593,"data":5594},"La vente de votre ",[],{},{"nodeType":183,"value":5596,"marks":5597,"data":5599},"résidence principale est toujours exonérée",[5598],{"type":271},{},{"nodeType":183,"value":5601,"marks":5602,"data":5603}," 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":183,"value":5605,"marks":5606,"data":5608},"12 mois précédant la vente",[5607],{"type":271},{},{"nodeType":183,"value":5610,"marks":5611,"data":5612}," si vous avez déménagé entretemps.",[],{},{"nodeType":197,"data":5614,"content":5615},{},[5616,5620,5625],{"nodeType":183,"value":5617,"marks":5618,"data":5619},"Pour les retraités ou personnes en situation de handicap, le délai est étendu à ",[],{},{"nodeType":183,"value":5621,"marks":5622,"data":5624},"2 ans",[5623],{"type":271},{},{"nodeType":183,"value":5626,"marks":5627,"data":5628}," 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":197,"data":5630,"content":5631},{},[5632],{"nodeType":183,"value":5633,"marks":5634,"data":5635},"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":1108,"data":5637,"content":5638},{},[5639],{"nodeType":183,"value":5640,"marks":5641,"data":5642},"Les autres cas d'exonération totale",[],{},{"nodeType":197,"data":5644,"content":5645},{},[5646],{"nodeType":183,"value":5647,"marks":5648,"data":5649},"Trois autres situations permettent d'échapper totalement à la taxation des plus-values :",[],{},{"nodeType":197,"data":5651,"content":5652},{},[5653,5658],{"nodeType":183,"value":5654,"marks":5655,"data":5657},"Transactions inférieures à 15 000€",[5656],{"type":271},{},{"nodeType":183,"value":5659,"marks":5660,"data":5661}," – 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":197,"data":5663,"content":5664},{},[5665,5670],{"nodeType":183,"value":5666,"marks":5667,"data":5669},"Biens détenus plus de 30 ans",[5668],{"type":271},{},{"nodeType":183,"value":5671,"marks":5672,"data":5673}," – 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":197,"data":5675,"content":5676},{},[5677,5682,5691],{"nodeType":183,"value":5678,"marks":5679,"data":5681},"ℹ️ C'est un levier essentiel si vous envisagez de ",[5680],{"type":3624},{},{"nodeType":192,"data":5683,"content":5685},{"uri":5684},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-immobilier-herite",[5686],{"nodeType":183,"value":5687,"marks":5688,"data":5690},"vendre un bien immobilier hérité",[5689],{"type":3624},{},{"nodeType":183,"value":5692,"marks":5693,"data":5695}," : la durée de détention du défunt s'ajoute à la vôtre, ce qui peut suffire à atteindre l'exonération totale.",[5694],{"type":3624},{},{"nodeType":197,"data":5697,"content":5698},{},[5699,5704,5708,5713],{"nodeType":183,"value":5700,"marks":5701,"data":5703},"Remploi pour acquisition de résidence principale",[5702],{"type":271},{},{"nodeType":183,"value":5705,"marks":5706,"data":5707}," – Si vous vendez un bien et réemployez l'intégralité du produit de la vente pour acquérir votre résidence principale dans les ",[],{},{"nodeType":183,"value":5709,"marks":5710,"data":5712},"24 mois",[5711],{"type":271},{},{"nodeType":183,"value":5714,"marks":5715,"data":5716},", 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":197,"data":5718,"content":5719},{},[5720,5724,5735],{"nodeType":183,"value":5721,"marks":5722,"data":5723},"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. 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Cette simulation permet d'arbitrer entre différentes dates de vente ou d'évaluer l'intérêt fiscal de réaliser des travaux avant cession.",[],{},{"nodeType":197,"data":10580,"content":10581},{},[10582,10587],{"nodeType":183,"value":10583,"marks":10584,"data":10586},"À retenir : ",[10585],{"type":271},{},{"nodeType":183,"value":10588,"marks":10589,"data":10590},"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":197,"data":10592,"content":10593},{},[10594,10599,10603,10608,10612,10622],{"nodeType":183,"value":10595,"marks":10596,"data":10598},"En synthèse",[10597],{"type":271},{},{"nodeType":183,"value":10600,"marks":10601,"data":10602},", la surtaxe ajoute entre ",[],{},{"nodeType":183,"value":10604,"marks":10605,"data":10607},"0 et 6%",[10606],{"type":271},{},{"nodeType":183,"value":10609,"marks":10610,"data":10611}," 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":1324,"data":10613,"content":10617},{"target":10614},{"sys":10615},{"id":10616,"type":11,"linkType":15},"2kp2mMBrfl8vjG1FZWVyTK",[10618],{"nodeType":183,"value":10619,"marks":10620,"data":10621},"rentabilité locative",[],{},{"nodeType":183,"value":10623,"marks":10624,"data":10625}," lors de l'acquisition de biens à fort potentiel de valorisation.",[],{},{"sys":10627},{"type":11,"linkType":15,"id":10628},"4JiM5MmPOte16PiJrgy7X7",[10630],{"nodeType":183,"value":10631,"marks":10632,"data":10633}," Cette surtaxe concerne les plus-values imposables supérieures à 50 000€ ",[],{},{"nodeType":183,"value":10635,"marks":10636,"data":10637},"(après abattements pour durée de détention).",[],{},{"nodeType":197,"data":10639,"content":10640},{},[10641,10645,10650,10654,10659],{"nodeType":183,"value":10642,"marks":10643,"data":10644},"Cette taxe additionnelle impacte principalement les ",[],{},{"nodeType":183,"value":10646,"marks":10647,"data":10649},"transactions de montant élevé",[10648],{"type":271},{},{"nodeType":183,"value":10651,"marks":10652,"data":10653}," ou les ",[],{},{"nodeType":183,"value":10655,"marks":10656,"data":10658},"ventes anticipées",[10657],{"type":271},{},{"nodeType":183,"value":10660,"marks":10661,"data":10662}," (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":234,"data":10664,"content":10665},{},[10666],{"nodeType":183,"value":10667,"marks":10668,"data":10669},"FAQ ",[],{},{"nodeType":1108,"data":10671,"content":10672},{},[10673],{"nodeType":183,"value":10674,"marks":10675,"data":10676},"Combien de temps pour ne pas payer de plus-value ?",[],{},{"nodeType":197,"data":10678,"content":10679},{},[10680,10684,10688,10692],{"nodeType":183,"value":6689,"marks":10681,"data":10683},[10682],{"type":271},{},{"nodeType":183,"value":10685,"marks":10686,"data":10687}," pour être exonéré d'impôt sur le revenu (2026), ",[],{},{"nodeType":183,"value":6983,"marks":10689,"data":10691},[10690],{"type":271},{},{"nodeType":183,"value":10693,"marks":10694,"data":10695}," 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":1108,"data":10697,"content":10698},{},[10699],{"nodeType":183,"value":10700,"marks":10701,"data":10702},"Comment calculer ma plus-value immobilière ?",[],{},{"nodeType":197,"data":10704,"content":10705},{},[10706,10710,10714],{"nodeType":183,"value":10707,"marks":10708,"data":10709},"La plus-value brute = prix de vente - (prix d'achat + frais d'acquisition). Vous pouvez majorer forfaitairement le prix d'achat de ",[],{},{"nodeType":183,"value":6046,"marks":10711,"data":10713},[10712],{"type":271},{},{"nodeType":183,"value":10715,"marks":10716,"data":10717}," 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":197,"data":10719,"content":10720},{},[10721,10725,10733],{"nodeType":183,"value":10722,"marks":10723,"data":10724},"ℹ️ La fiscalité de la plus-value est un enjeu particulièrement important lors de la ",[],{},{"nodeType":192,"data":10726,"content":10728},{"uri":10727},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-un-immeuble-de-rapport",[10729],{"nodeType":183,"value":10730,"marks":10731,"data":10732},"vente d'un immeuble de rapport",[],{},{"nodeType":183,"value":10734,"marks":10735,"data":10736},", notamment en cas de vente à la découpe lot par lot.",[],{},{"nodeType":1108,"data":10738,"content":10739},{},[10740],{"nodeType":183,"value":10741,"marks":10742,"data":10743},"La résidence principale est-elle toujours exonérée ?",[],{},{"nodeType":197,"data":10745,"content":10746},{},[10747,10751,10756],{"nodeType":183,"value":10748,"marks":10749,"data":10750},"Oui, la vente de votre résidence principale reste ",[],{},{"nodeType":183,"value":10752,"marks":10753,"data":10755},"totalement exonérée",[10754],{"type":271},{},{"nodeType":183,"value":10757,"marks":10758,"data":10759}," 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":1108,"data":10761,"content":10762},{},[10763],{"nodeType":183,"value":10764,"marks":10765,"data":10766},"Que change concrètement la réforme 2026 ?",[],{},{"nodeType":197,"data":10768,"content":10769},{},[10770,10775,10779,10784],{"nodeType":183,"value":10771,"marks":10772,"data":10774},"Avantage principal :",[10773],{"type":271},{},{"nodeType":183,"value":10776,"marks":10777,"data":10778}," exonération d'impôt sur le revenu après 17 ans au lieu de 22 ans (gain de 5 années). ",[],{},{"nodeType":183,"value":10780,"marks":10781,"data":10783},"Contrepartie :",[10782],{"type":271},{},{"nodeType":183,"value":10785,"marks":10786,"data":10787}," 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":1108,"data":10789,"content":10790},{},[10791],{"nodeType":183,"value":10792,"marks":10793,"data":10794},"Qui calcule et paye la plus-value immobilière ?",[],{},{"nodeType":197,"data":10796,"content":10797},{},[10798,10801,10806],{"nodeType":183,"value":3801,"marks":10799,"data":10800},[],{},{"nodeType":183,"value":10802,"marks":10803,"data":10805},"notaire",[10804],{"type":271},{},{"nodeType":183,"value":10807,"marks":10808,"data":10809}," 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":197,"data":10811,"content":10812},{},[10813,10817,10825,10829,10837],{"nodeType":183,"value":10814,"marks":10815,"data":10816},"Sources : ",[],{},{"nodeType":192,"data":10818,"content":10820},{"uri":10819},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F377",[10821],{"nodeType":183,"value":10822,"marks":10823,"data":10824},"Assemblée nationale - Amendement 377",[],{},{"nodeType":183,"value":10826,"marks":10827,"data":10828}," (Adopté le 3 novembre 2025) - ",[],{},{"nodeType":192,"data":10830,"content":10832},{"uri":10831},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Fdossiers\u002FPLF_2026",[10833],{"nodeType":183,"value":10834,"marks":10835,"data":10836},"Assemblée nationale - PLF 2026",[],{},{"nodeType":183,"value":10838,"marks":10839,"data":10840}," Projet de loi n°1906 déposé le 14 octobre 2025.",[],{},{"metadata":10842,"sys":10845,"fields":10855},{"tags":10843,"concepts":10844},[],[],{"space":10846,"id":10848,"type":15,"createdAt":10849,"updatedAt":10849,"environment":10850,"publishedVersion":1367,"revision":34,"contentType":10852,"locale":28},{"sys":10847},{"type":11,"linkType":12,"id":13},"35HK7KVDClCjOtj8jvoTL","2025-11-14T13:04:40.577Z",{"sys":10851},{"id":20,"type":11,"linkType":21},{"sys":10853},{"type":11,"linkType":26,"id":10854},"seoComponent",{"pageTitle":10856,"pageDescription":10857,"ratingValue":10858,"ratingCount":10859},"Plus-value immobilière : calcul et exonérations [À jour 2026]","Plus-value immobilière : Guide complet avec exemples pour optimiser votre vente.\n",4.9,142,[10861],{"nodeType":183,"value":10862,"marks":10863,"data":10864},"plus value",[],{},{"nodeType":183,"value":10866,"marks":10867,"data":10868},". En LMNP, si ",[],{},{"nodeType":183,"value":10870,"marks":10871,"data":10873},"l’activité est exercée depuis plus de 5 ans",[10872],{"type":271},{},{"nodeType":183,"value":10875,"marks":10876,"data":10877}," et que vos recettes annuelles sont inférieures à 90 000 € HT en moyenne sur les deux dernières années, vous serez également exonéré d’imposition sur les plus-values immobilières pour la totalité de vos biens.",[],{},{"nodeType":1108,"data":10879,"content":10880},{},[10881],{"nodeType":183,"value":10882,"marks":10883,"data":10884},"Vous devrez déclarer vos revenus au régime réel",[],{},{"nodeType":197,"data":10886,"content":10887},{},[10888,10892,10900],{"nodeType":183,"value":10889,"marks":10890,"data":10891},"Si vous avez le choix du ",[],{},{"nodeType":192,"data":10893,"content":10895},{"uri":10894},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-regimes-imposition",[10896],{"nodeType":183,"value":10897,"marks":10898,"data":10899},"régime fiscal en LMNP",[],{},{"nodeType":183,"value":10901,"marks":10902,"data":10903},", le statut LMP lui, impose le régime réel au loueur. Vous ne pouvez donc pas profiter de l’abattement de 50% sur les loyers permis par le régime micro-BIC.",[],{},{"nodeType":1108,"data":10905,"content":10906},{},[10907],{"nodeType":183,"value":10908,"marks":10909,"data":10910},"Vous êtes exonéré d’IFI",[],{},{"nodeType":197,"data":10912,"content":10913},{},[10914],{"nodeType":183,"value":10915,"marks":10916,"data":10917},"Les loueurs LMP ont l’avantage d’être exonéré d’IFI (impôt sur la fortune immobilière), ce qui maximise la rentabilité de l’achat immobilier.",[],{},{"nodeType":234,"data":10919,"content":10920},{},[10921],{"nodeType":183,"value":10922,"marks":10923,"data":10924},"Quelle société pour location meublée professionnelle ?",[],{},{"nodeType":197,"data":10926,"content":10927},{},[10928],{"nodeType":183,"value":10929,"marks":10930,"data":10931},"Vous pouvez opter pour une détention directe, ou bien passer par une création de société pour votre bien LMP. C’est la forme la plus simple mais elle implique la gestion seul de votre investissement locatif. En ce qui concerne les possibilités de sociétés, vous pouvez choisir :",[],{},{"nodeType":335,"data":10933,"content":10934},{},[10935,10973,10988],{"nodeType":339,"data":10936,"content":10937},{},[10938,10950],{"nodeType":197,"data":10939,"content":10940},{},[10941,10946],{"nodeType":183,"value":10942,"marks":10943,"data":10945},"La SARL",[10944],{"type":271},{},{"nodeType":183,"value":10947,"marks":10948,"data":10949}," : Vous pouvez opter pour une SARL de famille pour que l’impôt sur le revenu s’applique. Notez que :",[],{},{"nodeType":335,"data":10951,"content":10952},{},[10953,10963],{"nodeType":339,"data":10954,"content":10955},{},[10956],{"nodeType":197,"data":10957,"content":10958},{},[10959],{"nodeType":183,"value":10960,"marks":10961,"data":10962},"les associés doivent être des parents en ligne directe ou frères et sœurs ou conjoints et partenaires de PACS",[],{},{"nodeType":339,"data":10964,"content":10965},{},[10966],{"nodeType":197,"data":10967,"content":10968},{},[10969],{"nodeType":183,"value":10970,"marks":10971,"data":10972},"La SARL de famille doit exercer exclusivement une activité commerciale",[],{},{"nodeType":339,"data":10974,"content":10975},{},[10976],{"nodeType":197,"data":10977,"content":10978},{},[10979,10984],{"nodeType":183,"value":10980,"marks":10981,"data":10983},"L’EURL, l’entreprise individuelle",[10982],{"type":271},{},{"nodeType":183,"value":10985,"marks":10986,"data":10987}," : elle vous permet de bénéficier de la fiscalité du LMP sans contrainte. A la différence de la SARL, elle est possédée par un seul associé.",[],{},{"nodeType":339,"data":10989,"content":10990},{},[10991],{"nodeType":197,"data":10992,"content":10993},{},[10994,10999],{"nodeType":183,"value":10995,"marks":10996,"data":10998},"La SNC",[10997],{"type":271},{},{"nodeType":183,"value":11000,"marks":11001,"data":11002}," : vous profitez des avantages du statut LMP au niveau de la fiscalité. Notez cependant que les associés ont le statut de commerçant et sont donc soumis aux cotisations sociales.",[],{},{"nodeType":234,"data":11004,"content":11005},{},[11006],{"nodeType":183,"value":11007,"marks":11008,"data":11009},"Comment déclarer les revenus LMP ?",[],{},{"nodeType":197,"data":11011,"content":11012},{},[11013],{"nodeType":183,"value":11014,"marks":11015,"data":11016},"Pour déclarer vos revenus en LMP, vous devez cocher “Revenus industriels et commerciaux professionnels”. C’est sur cette page que votre déclaration de revenus va se passer.",[],{},{"nodeType":1108,"data":11018,"content":11019},{},[11020],{"nodeType":183,"value":11021,"marks":11022,"data":11023},"Au régime Micro-Bic",[],{},{"nodeType":197,"data":11025,"content":11026},{},[11027],{"nodeType":183,"value":11028,"marks":11029,"data":11030},"Vous devez renseigner la totalité de vos revenus locatifs dans les cases 5KP, 5LP ou 5MP.",[],{},{"nodeType":197,"data":11032,"content":11033},{},[11034],{"nodeType":183,"value":11035,"marks":11036,"data":11037},"Bon à savoir : On parle bien de renseigner la totalité de vos recettes, vous ne devez donc pas appliquer l’abattement forfaitaire. C’est l’administration fiscale qui se chargera de son application dans les calculs.",[],{},{"nodeType":1108,"data":11039,"content":11040},{},[11041],{"nodeType":183,"value":11042,"marks":11043,"data":11044},"Au régime réel",[],{},{"nodeType":197,"data":11046,"content":11047},{},[11048],{"nodeType":183,"value":11049,"marks":11050,"data":11051},"Si vous êtes au régime réel, vous devez renseigner  :",[],{},{"nodeType":335,"data":11053,"content":11054},{},[11055,11065,11075,11085],{"nodeType":339,"data":11056,"content":11057},{},[11058],{"nodeType":197,"data":11059,"content":11060},{},[11061],{"nodeType":183,"value":11062,"marks":11063,"data":11064},"Votre bénéfice imposable si vous êtes adhérent à un centre de gestion agrée : cases 5KC, 5LC ou 5MC ;",[],{},{"nodeType":339,"data":11066,"content":11067},{},[11068],{"nodeType":197,"data":11069,"content":11070},{},[11071],{"nodeType":183,"value":11072,"marks":11073,"data":11074},"Votre bénéfice imposable dans les cases 5KI, 5LI ou 5MI si ce n’est pas le cas ;",[],{},{"nodeType":339,"data":11076,"content":11077},{},[11078],{"nodeType":197,"data":11079,"content":11080},{},[11081],{"nodeType":183,"value":11082,"marks":11083,"data":11084},"Votre déficit si vous êtes adhérent à un centre de gestion agréé dans les cases 5KF, 5LF ou 5MF ;",[],{},{"nodeType":339,"data":11086,"content":11087},{},[11088],{"nodeType":197,"data":11089,"content":11090},{},[11091],{"nodeType":183,"value":11092,"marks":11093,"data":11094},"Votre déficit dans les cases 5KL, 5LL ou 5ML si ce n’est pas le cas.",[],{},{"nodeType":197,"data":11096,"content":11097},{},[11098],{"nodeType":183,"value":11099,"marks":11100,"data":11101},"Peu importe votre régime fiscal ou votre type de location, la déclaration dépend de votre département de résidence. Les dates limites sont :",[],{},{"nodeType":335,"data":11103,"content":11104},{},[11105,11115,11125],{"nodeType":339,"data":11106,"content":11107},{},[11108],{"nodeType":197,"data":11109,"content":11110},{},[11111],{"nodeType":183,"value":11112,"marks":11113,"data":11114},"Le 4 juin pour les départements 01 à 19 ;",[],{},{"nodeType":339,"data":11116,"content":11117},{},[11118],{"nodeType":197,"data":11119,"content":11120},{},[11121],{"nodeType":183,"value":11122,"marks":11123,"data":11124},"Le 8 juin pour les départements 20 à 54 ;",[],{},{"nodeType":339,"data":11126,"content":11127},{},[11128],{"nodeType":197,"data":11129,"content":11130},{},[11131],{"nodeType":183,"value":11132,"marks":11133,"data":11134},"Le 11 juin pour les départements 55 et outre-mer.",[],{},{"nodeType":197,"data":11136,"content":11137},{},[11138],{"nodeType":183,"value":11139,"marks":11140,"data":11141},"Le statut LMP permet donc de louer votre appartement meublé en tant que professionnel. Cela permet de profiter des avantages fiscaux particulièrement intéressants par rapport au statut LMNP. Retenez que ce n’est pas vous mais bien vos revenus locatifs qui décident du statut sous lequel vous louez votre bien meublé. 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