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Une méthodologie experte intègre plusieurs paramètres décisionnels dans une approche pluriannuelle.",[],{},{"nodeType":197,"data":1465,"content":1466},{},[1467],{"nodeType":183,"value":1468,"marks":1469,"data":1471},"Grille d'analyse multicritères :",[1470],{"type":302},{},{"nodeType":197,"data":1473,"content":1474},{},[1475],{"nodeType":183,"value":1476,"marks":1477,"data":1479},"1. Analyse quantitative immédiate",[1478],{"type":302},{},{"nodeType":1328,"data":1481,"content":1482},{},[1483,1493,1503],{"nodeType":1332,"data":1484,"content":1485},{},[1486],{"nodeType":197,"data":1487,"content":1488},{},[1489],{"nodeType":183,"value":1490,"marks":1491,"data":1492},"Taux de charges réel vs abattement de 30 %",[],{},{"nodeType":1332,"data":1494,"content":1495},{},[1496],{"nodeType":197,"data":1497,"content":1498},{},[1499],{"nodeType":183,"value":1500,"marks":1501,"data":1502},"Impact des gros travaux programmés",[],{},{"nodeType":1332,"data":1504,"content":1505},{},[1506],{"nodeType":197,"data":1507,"content":1508},{},[1509],{"nodeType":183,"value":1510,"marks":1511,"data":1512},"Coût fiscal de l'engagement triennal",[],{},{"nodeType":197,"data":1514,"content":1515},{},[1516],{"nodeType":183,"value":1517,"marks":1518,"data":1520},"2. Projection patrimoniale",[1519],{"type":302},{},{"nodeType":1328,"data":1522,"content":1523},{},[1524,1534,1544],{"nodeType":1332,"data":1525,"content":1526},{},[1527],{"nodeType":197,"data":1528,"content":1529},{},[1530],{"nodeType":183,"value":1531,"marks":1532,"data":1533},"Évolution prévisible des charges (fin de crédit, travaux cycliques)",[],{},{"nodeType":1332,"data":1535,"content":1536},{},[1537],{"nodeType":197,"data":1538,"content":1539},{},[1540],{"nodeType":183,"value":1541,"marks":1542,"data":1543},"Stratégie de déficit foncier envisagée",[],{},{"nodeType":1332,"data":1545,"content":1546},{},[1547],{"nodeType":197,"data":1548,"content":1549},{},[1550],{"nodeType":183,"value":1551,"marks":1552,"data":1553},"Optimisation de la transmission (démembrement, donation)",[],{},{"nodeType":197,"data":1555,"content":1556},{},[1557],{"nodeType":183,"value":1558,"marks":1559,"data":1561},"3. Profil fiscal du foyer",[1560],{"type":302},{},{"nodeType":1328,"data":1563,"content":1564},{},[1565,1575,1585],{"nodeType":1332,"data":1566,"content":1567},{},[1568],{"nodeType":197,"data":1569,"content":1570},{},[1571],{"nodeType":183,"value":1572,"marks":1573,"data":1574},"Tranche marginale d'imposition actuelle et future",[],{},{"nodeType":1332,"data":1576,"content":1577},{},[1578],{"nodeType":197,"data":1579,"content":1580},{},[1581],{"nodeType":183,"value":1582,"marks":1583,"data":1584},"Autres sources de revenus et déficits",[],{},{"nodeType":1332,"data":1586,"content":1587},{},[1588],{"nodeType":197,"data":1589,"content":1590},{},[1591],{"nodeType":183,"value":1592,"marks":1593,"data":1594},"Capacité d'absorption des déficits fonciers",[],{},{"nodeType":197,"data":1596,"content":1597},{},[1598],{"nodeType":183,"value":1599,"marks":1600,"data":1601},"L'intégration de la stratégie patrimoniale globale guide l'arbitrage définitif. Un investisseur à TMI élevée privilégiera le régime réel pour maximiser l'impact fiscal des charges, tandis qu'un contribuable modérément imposé pourra préférer la simplicité du micro-foncier, sauf présence de charges exceptionnelles.",[],{},{"nodeType":315,"data":1603,"content":1604},{},[1605],{"nodeType":183,"value":1606,"marks":1607,"data":1608},"Charges déductibles : maximiser l'optimisation fiscale",[],{},{"nodeType":595,"data":1610,"content":1611},{},[1612],{"nodeType":183,"value":1613,"marks":1614,"data":1615},"Typologie complète des charges déductibles",[],{},{"nodeType":197,"data":1617,"content":1618},{},[1619],{"nodeType":183,"value":1620,"marks":1621,"data":1622},"L'article 31 du CGI établit la classification des charges déductibles du revenu foncier brut. Les charges courantes incluent les frais de gestion (forfait de 20 € par logement), primes d'assurance, taxe foncière, et provisions de copropriété. Les charges exceptionnelles englobent les travaux de rénovation, réparations importantes et diagnostics techniques.",[],{},{"nodeType":197,"data":1624,"content":1625},{},[1626],{"nodeType":183,"value":1627,"marks":1628,"data":1629},"La jurisprudence précise que les travaux de rénovation énergétique sont déductibles sauf s'ils constituent une amélioration caractérisée augmentant la valeur locative. Les frais d'amélioration (agrandissement, création) demeurent non déductibles et constituent des investissements.",[],{},{"nodeType":595,"data":1631,"content":1632},{},[1633],{"nodeType":183,"value":1634,"marks":1635,"data":1636},"Travaux déductible et non déductible",[],{},{"nodeType":197,"data":1638,"content":1639},{},[1640],{"nodeType":183,"value":1641,"marks":1642,"data":1643},"La distinction travaux déductibles\u002Fnon déductibles conditionne l'optimisation. Sont déductibles : entretien, réparation, remise en état. Exclus : amélioration, agrandissement, construction neuve. Les travaux de rénovation énergétique suivent la règle générale : déductibles s'ils conservent l'état du bien, non déductibles s'ils l'améliorent.",[],{},{"nodeType":197,"data":1645,"content":1646},{},[1647],{"nodeType":183,"value":1648,"marks":1649,"data":1650},"L'optimisation réside dans le phasage : concentrer les gros travaux l'année d'option pour le régime réel maximise l'avantage fiscal. Échelonner sur plusieurs exercices permet de lisser l'impact et d'optimiser le déficit foncier.",[],{},{"nodeType":595,"data":1652,"content":1653},{},[1654],{"nodeType":183,"value":1655,"marks":1656,"data":1657},"Intérêts d'emprunt : déduction et limites",[],{},{"nodeType":197,"data":1659,"content":1660},{},[1661],{"nodeType":183,"value":1662,"marks":1663,"data":1664},"Les intérêts d'emprunt sont intégralement déductibles du revenu foncier, incluant frais de dossier et assurance emprunteur. Limitation cruciale : en cas de déficit foncier, les intérêts ne s'imputent que sur les revenus fonciers futurs, exclus du plafond de 10 700 € imputable sur le revenu global.",[],{},{"nodeType":315,"data":1666,"content":1667},{},[1668],{"nodeType":183,"value":1669,"marks":1670,"data":1671},"Mécanisme du déficit foncier : transformer les charges en avantage",[],{},{"nodeType":197,"data":1673,"content":1674},{},[1675],{"nodeType":183,"value":1676,"marks":1677,"data":1678},"Le déficit foncier naît quand les charges excèdent les recettes. Imputation : 10 700 € maximum sur le revenu global, surplus reportable 10 ans sur revenus fonciers. Les intérêts d'emprunt, exclus de ce plafond, s'imputent uniquement sur revenus fonciers.",[],{},{"nodeType":197,"data":1680,"content":1681},{},[1682],{"nodeType":183,"value":1683,"marks":1684,"data":1685},"Pour un contribuable à TMI 41 %, 10 700 € de déficit génèrent 4 387 € d'économie d'impôt, plus l'économie sur prélèvements sociaux.",[],{},{"nodeType":197,"data":1687,"content":1688},{},[1689],{"nodeType":183,"value":1690,"marks":1691,"data":1693},"Stratégies avancées d'utilisation du déficit",[1692],{"type":302},{},{"nodeType":197,"data":1695,"content":1696},{},[1697],{"nodeType":183,"value":1698,"marks":1699,"data":1700},"Planification pluriannuelle des travaux de rénovation : concentrer les dépenses sur une année maximise l'imputation sur le revenu global. L'optimisation entre époux consiste à faire porter la propriété par celui à TMI plus élevée.",[],{},{"nodeType":315,"data":1702,"content":1703},{},[1704],{"nodeType":183,"value":1705,"marks":1706,"data":1707},"Calcul de l'impôt sur les revenus fonciers",[],{},{"nodeType":197,"data":1709,"content":1710},{},[1711],{"nodeType":183,"value":1712,"marks":1713,"data":1714},"Les revenus fonciers s'ajoutent aux autres revenus pour déterminer la base imposable totale, soumise au barème progressif (0 % à 45 %). Cette progressivité amplifie l'intérêt du déficit foncier pour les hauts revenus.",[],{},{"nodeType":197,"data":1716,"content":1717},{},[1718],{"nodeType":183,"value":1719,"marks":1720,"data":1722},"Prélèvements sociaux : CSG, CRDS et contributions",[1721],{"type":302},{},{"nodeType":197,"data":1724,"content":1725},{},[1726],{"nodeType":183,"value":1727,"marks":1728,"data":1729},"taux global de 17,2 % sur la base imposable. CSG à 6,8 % déductible l'année suivante. Prélèvement à la source depuis 2018, simplifiant les formalités.",[],{},{"nodeType":315,"data":1731,"content":1732},{},[1733],{"nodeType":183,"value":1734,"marks":1735,"data":1736},"Déclaration fiscale des revenus locatifs non meublés",[],{},{"nodeType":595,"data":1738,"content":1739},{},[1740],{"nodeType":183,"value":1741,"marks":1742,"data":1743},"Formalités déclaratives selon le régime",[],{},{"nodeType":197,"data":1745,"content":1746},{},[1747],{"nodeType":183,"value":1748,"marks":1749,"data":1750},"Micro-foncier : déclaration directe sur formulaire 2042, ligne 4BE. Administration applique automatiquement l'abattement 30%. Régime réel : formulaire 2044 détaillant recettes et charges.",[],{},{"nodeType":197,"data":1752,"content":1753},{},[1754],{"nodeType":183,"value":1755,"marks":1756,"data":1757},"Pièges fréquents : oubli de recettes annexes (parking, cave) ou double comptabilisation des charges. Attention particulière aux provisions pour charges.",[],{},{"nodeType":595,"data":1759,"content":1760},{},[1761],{"nodeType":183,"value":1762,"marks":1763,"data":1764},"Conservation des justificatifs et contrôle fiscal",[],{},{"nodeType":197,"data":1766,"content":1767},{},[1768],{"nodeType":183,"value":1769,"marks":1770,"data":1771},"Conservation jusqu'au 31 décembre de la troisième année suivante. En cas de déficit reporté, jusqu'à épuisement des reports. Documentation cruciale : factures, relevés bancaires établissant le lien dépense\u002Fconservation du bien.",[],{},{"nodeType":315,"data":1773,"content":1774},{},[1775],{"nodeType":183,"value":1776,"marks":1777,"data":1778},"Dispositifs de défiscalisation et location non meublée",[],{},{"nodeType":595,"data":1780,"content":1781},{},[1782],{"nodeType":183,"value":1783,"marks":1784,"data":1785},"Loi Malraux : déficit foncier renforcé",[],{},{"nodeType":197,"data":1787,"content":1788},{},[1789],{"nodeType":183,"value":1790,"marks":1791,"data":1792},"Déduction intégrale des travaux de restauration sur le revenu global, sans plafonnement. Engagement de location 9 ans minimum. Articulation avec déficit classique : intérêts d'emprunt restent plafonnés à 10 700 €.",[],{},{"nodeType":595,"data":1794,"content":1795},{},[1796],{"nodeType":183,"value":1797,"marks":1798,"data":1799},"Denormandie : combiner réduction d'impôt et déficit",[],{},{"nodeType":197,"data":1801,"content":1802},{},[1803],{"nodeType":183,"value":1804,"marks":1805,"data":1806},"Double avantage : réduction d'impôt + déficit foncier via travaux de rénovation. Zones Action Cœur de Ville uniquement. Optimisation selon équilibre entre réduction immédiate et déficit différé.",[],{},{"nodeType":315,"data":1808,"content":1809},{},[1810],{"nodeType":183,"value":1811,"marks":1812,"data":1813},"Optimisations fiscales avancées",[],{},{"nodeType":595,"data":1815,"content":1816},{},[1817],{"nodeType":183,"value":1818,"marks":1819,"data":1820},"SCI à l'IR : alternative à la détention directe",[],{},{"nodeType":197,"data":1822,"content":1823},{},[1824],{"nodeType":183,"value":1825,"marks":1826,"data":1827},"Transparence fiscale maintenue avec gestion patrimoniale simplifiée. Associés déclarent leur quote-part proportionnellement aux parts. Transmission facilitée via donations de parts.",[],{},{"nodeType":595,"data":1829,"content":1830},{},[1831],{"nodeType":183,"value":1832,"marks":1833,"data":1834},"Plus-values immobilières : régime spécifique",[],{},{"nodeType":197,"data":1836,"content":1837},{},[1838],{"nodeType":183,"value":1839,"marks":1840,"data":1841},"Imposition 19 % + 17,2 % de prélèvements sociaux. Abattements durée de détention : exonération complète à 22 ans (IR) et 30 ans (prélèvements sociaux). Transmission aux héritiers efface les plus-values latentes, favorisant la conservation long terme.",[],{},{"nodeType":315,"data":1843,"content":1844},{},[1845],{"nodeType":183,"value":1846,"marks":1847,"data":1848},"Ces règles fiscales s'appliquent-elles aux locaux commerciaux ?",[],{},{"nodeType":197,"data":1850,"content":1851},{},[1852,1856,1861,1865,1870],{"nodeType":183,"value":1853,"marks":1854,"data":1855},"Le régime des revenus fonciers décrit dans cet article concerne la location nue résidentielle. Si vous détenez des ",[],{},{"nodeType":183,"value":1857,"marks":1858,"data":1860},"murs commerciaux",[1859],{"type":302},{},{"nodeType":183,"value":1862,"marks":1863,"data":1864}," en nom propre et sans prestation de service, vos loyers relèvent également des revenus fonciers avec les mêmes mécanismes de déduction et de déficit. En revanche, des spécificités importantes distinguent l'immobilier d'entreprise : possibilité d'assujettir les loyers à la TVA (récupération de la TVA sur les travaux en contrepartie), obligation de payer la ",[],{},{"nodeType":183,"value":1866,"marks":1867,"data":1869},"cotisation foncière des entreprises (CFE)",[1868],{"type":302},{},{"nodeType":183,"value":1871,"marks":1872,"data":1873}," et, en Île-de-France, taxe annuelle sur les bureaux et locaux commerciaux.",[],{},{"nodeType":197,"data":1875,"content":1876},{},[1877,1881,1886],{"nodeType":183,"value":1878,"marks":1879,"data":1880},"Le choix de la structure de détention modifie aussi radicalement la donne. Une SCI à l'IS permet d'amortir le bien commercial (impossible en revenus fonciers classiques) et de bénéficier d'un taux réduit à 15 % sur les premiers 42 500 € de bénéfice. Ce levier, inexistant en location nue résidentielle, rend l'arbitrage ",[],{},{"nodeType":183,"value":1882,"marks":1883,"data":1885},"IR vs IS",[1884],{"type":302},{},{"nodeType":183,"value":1887,"marks":1888,"data":1889}," particulièrement stratégique pour les murs de boutique ou de bureau.",[],{},{"nodeType":197,"data":1891,"content":1892},{},[1893,1897,1905],{"nodeType":183,"value":1894,"marks":1895,"data":1896},"Pour maîtriser l'ensemble de ces mécanismes propres à l'immobilier d'entreprise, consultez notre guide sur la ",[],{},{"nodeType":192,"data":1898,"content":1900},{"uri":1899},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Ffiscalite-du-local-commercial-tous-les-impots-et-taxes-a-connaitre",[1901],{"nodeType":183,"value":1902,"marks":1903,"data":1904},"fiscalité du local commercial et les impôts à connaître",[],{},{"nodeType":183,"value":196,"marks":1906,"data":1907},[],{},{"nodeType":197,"data":1909,"content":1910},{},[1911],{"nodeType":183,"value":1912,"marks":1913,"data":1914},"En savoir plus sur la location non meublée : ",[],{},{"nodeType":1328,"data":1916,"content":1917},{},[1918,1938],{"nodeType":1332,"data":1919,"content":1920},{},[1921],{"nodeType":197,"data":1922,"content":1923},{},[1924,1927,1935],{"nodeType":183,"value":163,"marks":1925,"data":1926},[],{},{"nodeType":192,"data":1928,"content":1930},{"uri":1929},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Fobligations-location-vide",[1931],{"nodeType":183,"value":1932,"marks":1933,"data":1934},"Equipements obligatoires pour la location non meublée",[],{},{"nodeType":183,"value":163,"marks":1936,"data":1937},[],{},{"nodeType":1332,"data":1939,"content":1940},{},[1941],{"nodeType":197,"data":1942,"content":1943},{},[1944,1947,1955],{"nodeType":183,"value":163,"marks":1945,"data":1946},[],{},{"nodeType":192,"data":1948,"content":1950},{"uri":1949},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Ftransformer-location-vide-en-location-meublee",[1951],{"nodeType":183,"value":1952,"marks":1953,"data":1954},"Passer de location vide à location meublée",[],{},{"nodeType":183,"value":163,"marks":1956,"data":1957},[],{},{"nodeType":197,"data":1959,"content":1960},{},[1961],{"nodeType":183,"value":163,"marks":1962,"data":1963},[],{},{"sys":1965},{"type":11,"linkType":15,"id":1966},"1pdxJrBpRRRed1CjkZjqUJ",[1968],{"data":1969,"marks":1970,"value":1971,"nodeType":183},{},[],"nu (non meublé)",{"data":1973,"marks":1974,"value":1975,"nodeType":183},{},[]," et constituer la ",{"data":1977,"marks":1978,"value":1980,"nodeType":183},{},[1979],{"type":302},"résidence principale",{"data":1982,"marks":1983,"value":1984,"nodeType":183},{},[]," du locataire.",{"data":1986,"content":1987,"nodeType":197},{},[1988,1992,3144],{"data":1989,"marks":1990,"value":1991,"nodeType":183},{},[],"La performance énergétique représente un critère déterminant. 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Comprendre cette timeline est essentiel pour anticiper la valeur locative de son patrimoine.",[],{},{"nodeType":638,"data":2669,"content":2670},{},[2671,2694,2717,2740,2763],{"nodeType":642,"data":2672,"content":2673},{},[2674,2684],{"nodeType":646,"data":2675,"content":2676},{},[2677],{"nodeType":197,"data":2678,"content":2679},{},[2680],{"nodeType":183,"value":2681,"marks":2682,"data":2683},"Échéance",[],{},{"nodeType":646,"data":2685,"content":2686},{},[2687],{"nodeType":197,"data":2688,"content":2689},{},[2690],{"nodeType":183,"value":2691,"marks":2692,"data":2693},"Restriction applicable",[],{},{"nodeType":642,"data":2695,"content":2696},{},[2697,2707],{"nodeType":646,"data":2698,"content":2699},{},[2700],{"nodeType":197,"data":2701,"content":2702},{},[2703],{"nodeType":183,"value":2704,"marks":2705,"data":2706},"1er janvier 2025",[],{},{"nodeType":646,"data":2708,"content":2709},{},[2710],{"nodeType":197,"data":2711,"content":2712},{},[2713],{"nodeType":183,"value":2714,"marks":2715,"data":2716},"Interdiction de location des logements classés G (consommation > 450 kWh\u002Fm²\u002Fan)",[],{},{"nodeType":642,"data":2718,"content":2719},{},[2720,2730],{"nodeType":646,"data":2721,"content":2722},{},[2723],{"nodeType":197,"data":2724,"content":2725},{},[2726],{"nodeType":183,"value":2727,"marks":2728,"data":2729},"1er janvier 2028",[],{},{"nodeType":646,"data":2731,"content":2732},{},[2733],{"nodeType":197,"data":2734,"content":2735},{},[2736],{"nodeType":183,"value":2737,"marks":2738,"data":2739},"Interdiction étendue à tous les logements classés G",[],{},{"nodeType":642,"data":2741,"content":2742},{},[2743,2753],{"nodeType":646,"data":2744,"content":2745},{},[2746],{"nodeType":197,"data":2747,"content":2748},{},[2749],{"nodeType":183,"value":2750,"marks":2751,"data":2752},"1er janvier 2031",[],{},{"nodeType":646,"data":2754,"content":2755},{},[2756],{"nodeType":197,"data":2757,"content":2758},{},[2759],{"nodeType":183,"value":2760,"marks":2761,"data":2762},"Interdiction des logements classés F",[],{},{"nodeType":642,"data":2764,"content":2765},{},[2766,2776],{"nodeType":646,"data":2767,"content":2768},{},[2769],{"nodeType":197,"data":2770,"content":2771},{},[2772],{"nodeType":183,"value":2773,"marks":2774,"data":2775},"1er janvier 2034",[],{},{"nodeType":646,"data":2777,"content":2778},{},[2779],{"nodeType":197,"data":2780,"content":2781},{},[2782],{"nodeType":183,"value":2783,"marks":2784,"data":2785},"Interdiction des logements classés E",[],{},{"nodeType":197,"data":2787,"content":2788},{},[2789],{"nodeType":183,"value":2790,"marks":2791,"data":2792},"Pour les investisseurs, ce calendrier impose une réflexion stratégique. Un logement actuellement classé F qui passe en E grâce à la réforme de 2026 gagne huit années de location supplémentaires avant d'être concerné par une interdiction. Cette fenêtre permet soit de générer des revenus locatifs additionnels, soit de planifier sereinement des travaux de rénovation.",[],{},{"nodeType":2289,"data":2794,"content":2795},{},[2796],{"nodeType":197,"data":2797,"content":2798},{},[2799,2803,2811,2815,2823,2827,2835],{"nodeType":183,"value":2800,"marks":2801,"data":2802},"Consultez nos analyses détaillées sur l'",[],{},{"nodeType":192,"data":2804,"content":2806},{"uri":2805},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flocation-dpe-g-interdiction",[2807],{"nodeType":183,"value":2808,"marks":2809,"data":2810},"interdiction de location des DPE G",[],{},{"nodeType":183,"value":2812,"marks":2813,"data":2814}," , l'",[],{},{"nodeType":192,"data":2816,"content":2818},{"uri":2817},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flogement-dpe-f-interdiction",[2819],{"nodeType":183,"value":2820,"marks":2821,"data":2822},"interdiction des DPE F",[],{},{"nodeType":183,"value":2824,"marks":2825,"data":2826}," et l'",[],{},{"nodeType":192,"data":2828,"content":2830},{"uri":2829},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Finterdiction-location-dpe-e",[2831],{"nodeType":183,"value":2832,"marks":2833,"data":2834},"interdiction de location de DPE E",[],{},{"nodeType":183,"value":2836,"marks":2837,"data":2838},", pour comprendre les implications concrètes sur votre stratégie locative.",[],{},{"nodeType":315,"data":2840,"content":2841},{},[2842],{"nodeType":183,"value":2843,"marks":2844,"data":2845},"Comment la réforme impacte-t-elle la valeur des biens immobiliers ?",[],{},{"nodeType":197,"data":2847,"content":2848},{},[2849,2853,2858],{"nodeType":183,"value":2850,"marks":2851,"data":2852},"L'effet sur les prix varie selon les marchés locaux et les caractéristiques des biens concernés. Dans les zones tendues où la demande locative est forte, un logement passant de G à E peut voir sa valeur augmenter de ",[],{},{"nodeType":183,"value":2854,"marks":2855,"data":2857},"5 à 15 %",[2856],{"type":302},{},{"nodeType":183,"value":2859,"marks":2860,"data":2861}," sans aucune intervention du propriétaire. Cette revalorisation s'explique par plusieurs facteurs conjugués.",[],{},{"nodeType":197,"data":2863,"content":2864},{},[2865],{"nodeType":183,"value":2866,"marks":2867,"data":2868},"D'abord, le bien redevient légalement louable, ce qui restaure sa capacité à générer des revenus. Ensuite, les acquéreurs n'ont plus à provisionner un budget travaux pour des rénovations énergétiques immédiates. Enfin, l'accès au financement bancaire s'améliore, les établissements de crédit étant de plus en plus réticents à financer des passoires thermiques.",[],{},{"nodeType":197,"data":2870,"content":2871},{},[2872,2876,2886],{"nodeType":183,"value":2873,"marks":2874,"data":2875},"Pour les investisseurs qui s'interrogent sur la ",[],{},{"nodeType":234,"data":2877,"content":2881},{"target":2878},{"sys":2879},{"id":2880,"type":11,"linkType":15},"5N0SvGLFt1uJR2jnyz2Hgj",[2882],{"nodeType":183,"value":2883,"marks":2884,"data":2885},"rentabilité de l'investissement locatif en 2026",[],{},{"nodeType":183,"value":2887,"marks":2888,"data":2889},", cette réforme ouvre une fenêtre d'opportunité. Les biens électriques actuellement décotés en raison de leur mauvaise note DPE peuvent représenter des acquisitions stratégiques avant le 1er janvier 2026, à condition de vérifier que le reclassement est probable.",[],{},{"nodeType":315,"data":2891,"content":2892},{},[2893],{"nodeType":183,"value":2894,"marks":2895,"data":2896},"Faut-il encore rénover si le DPE s'améliore automatiquement ?",[],{},{"nodeType":197,"data":2898,"content":2899},{},[2900],{"nodeType":183,"value":2901,"marks":2902,"data":2903},"Le reclassement automatique ne dispense pas d'une réflexion sur la performance énergétique réelle du logement. Un bien qui passe de F à E grâce au nouveau coefficient reste un logement moyennement performant, avec des charges énergétiques significatives pour le locataire et une date butoir en 2034.",[],{},{"nodeType":197,"data":2905,"content":2906},{},[2907],{"nodeType":183,"value":2908,"marks":2909,"data":2910},"La rénovation énergétique conserve tout son intérêt économique, notamment grâce aux dispositifs d'aide en vigueur. MaPrimeRénov' permet de financer une partie substantielle des travaux d'isolation et de changement de système de chauffage. L'éco-prêt à taux zéro offre jusqu'à 50 000 € de financement sans intérêts pour des rénovations globales. Les aides locales (régions, départements, collectivités) viennent souvent compléter ces dispositifs nationaux.",[],{},{"nodeType":197,"data":2912,"content":2913},{},[2914],{"nodeType":183,"value":2915,"marks":2916,"data":2917},"Le retour sur investissement d'une rénovation bien menée se mesure sur plusieurs dimensions : valorisation du bien à la revente, augmentation du loyer potentiel, réduction de la vacance locative et anticipation des futures restrictions réglementaires. Pour optimiser ce ROI, privilégiez les travaux à fort impact comme l'isolation des combles et des murs, le remplacement des fenêtres simple vitrage et l'installation d'une ventilation performante.",[],{},{"nodeType":315,"data":2919,"content":2920},{},[2921],{"nodeType":183,"value":2922,"marks":2923,"data":2924},"Qu'est-ce que le DPE collectif obligatoire en copropriété ?",[],{},{"nodeType":197,"data":2926,"content":2927},{},[2928,2932,2937],{"nodeType":183,"value":2929,"marks":2930,"data":2931},"Depuis le 1er janvier 2026, les copropriétés de plus de 50 lots doivent disposer d'un ",[],{},{"nodeType":183,"value":2933,"marks":2934,"data":2936},"DPE collectif",[2935],{"type":302},{},{"nodeType":183,"value":2938,"marks":2939,"data":2940},". Cette obligation s'étend progressivement aux copropriétés plus petites selon un calendrier échelonné. Ce diagnostic évalue la performance énergétique globale de l'immeuble et non plus seulement des appartements individuels.",[],{},{"nodeType":197,"data":2942,"content":2943},{},[2944],{"nodeType":183,"value":2945,"marks":2946,"data":2947},"Pour les investisseurs en copropriété, ce DPE collectif apporte une information précieuse sur l'état thermique du bâti commun (façades, toiture, chauffage collectif) et sur les travaux potentiellement votés en assemblée générale. Un immeuble mal classé au DPE collectif peut entraîner des appels de fonds importants pour des travaux de rénovation énergétique, impactant directement la rentabilité de l'investissement.",[],{},{"nodeType":197,"data":2949,"content":2950},{},[2951,2955,2963],{"nodeType":183,"value":2952,"marks":2953,"data":2954},"Avant d'acquérir un bien en copropriété, demandez systématiquement le DPE collectif de l'immeuble en complément du DPE individuel du lot. Cette double lecture permet d'anticiper les charges futures et d'évaluer plus précisément le ",[],{},{"nodeType":192,"data":2956,"content":2958},{"uri":2957},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-net",[2959],{"nodeType":183,"value":2960,"marks":2961,"data":2962},"rendement locatif net",[],{},{"nodeType":183,"value":2964,"marks":2965,"data":2966}," de l'opération.",[],{},{"nodeType":315,"data":2968,"content":2969},{},[2970],{"nodeType":183,"value":2971,"marks":2972,"data":2973},"RE 2025 : quel impact sur l'immobilier neuf et la comparaison avec l'ancien ?",[],{},{"nodeType":197,"data":2975,"content":2976},{},[2977],{"nodeType":183,"value":2978,"marks":2979,"data":2980},"La RE 2025 (Réglementation Environnementale 2025) renforce les exigences pour les constructions neuves par rapport à la RE 2020. Les principales évolutions concernent une isolation thermique encore plus performante, l'obligation d'intégrer des énergies renouvelables et l'interdiction du chauffage au gaz dans les logements neufs.",[],{},{"nodeType":197,"data":2982,"content":2983},{},[2984],{"nodeType":183,"value":2985,"marks":2986,"data":2987},"Ces normes plus strictes augmentent légèrement le coût de construction, estimé entre 5 et 10 % supplémentaires. En contrepartie, les logements neufs RE 2025 affichent des performances énergétiques de classe A ou B, garantissant des charges réduites et une pérennité face aux évolutions réglementaires futures.",[],{},{"nodeType":197,"data":2989,"content":2990},{},[2991,2995,3003],{"nodeType":183,"value":2992,"marks":2993,"data":2994},"Pour les investisseurs hésitant entre ",[],{},{"nodeType":192,"data":2996,"content":2998},{"uri":2997},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-neuf-ou-ancien",[2999],{"nodeType":183,"value":3000,"marks":3001,"data":3002},"neuf et ancien",[],{},{"nodeType":183,"value":3004,"marks":3005,"data":3006},", la réforme DPE 2026 rééquilibre partiellement l'équation en faveur de certains biens anciens électriques, mais le neuf conserve l'avantage de la sérénité réglementaire sur le long terme.",[],{},{"nodeType":315,"data":3008,"content":3009},{},[3010],{"nodeType":183,"value":3011,"marks":3012,"data":3013},"Saisissez cette opportunité d'investissement",[],{},{"nodeType":197,"data":3015,"content":3016},{},[3017],{"nodeType":183,"value":3018,"marks":3019,"data":3020},"La réforme du DPE au 1er janvier 2026 crée une opportunité de valorisation passive pour les propriétaires de logements électriques actuellement mal classés. Environ 850 000 biens gagnent en attractivité sans nécessiter de travaux, certains retrouvant immédiatement leur capacité à être loués légalement.",[],{},{"nodeType":197,"data":3022,"content":3023},{},[3024],{"nodeType":183,"value":3025,"marks":3026,"data":3027},"Pour les investisseurs, plusieurs stratégies se dessinent. L'acquisition de biens électriques décotés avant la réforme peut générer une plus-value rapide après reclassement. Le maintien en portefeuille de logements qui passent de F\u002FG à D\u002FE prolonge la période de location autorisée de plusieurs années. La combinaison du reclassement automatique avec des travaux ciblés permet d'atteindre des classes B ou C, maximisant la valeur du bien et sécurisant sa conformité jusqu'en 2034 et au-delà.",[],{},{"nodeType":197,"data":3029,"content":3030},{},[3031,3035,3043],{"nodeType":183,"value":3032,"marks":3033,"data":3034},"Dans tous les cas, l'analyse du DPE devient un critère central dans l'évaluation d'un ",[],{},{"nodeType":192,"data":3036,"content":3038},{"uri":3037},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-ancien-guide-complet",[3039],{"nodeType":183,"value":3040,"marks":3041,"data":3042},"investissement locatif dans l'ancien",[],{},{"nodeType":183,"value":3044,"marks":3045,"data":3046},". Comprendre les mécanismes de calcul et anticiper les évolutions réglementaires permet de transformer une contrainte administrative en avantage concurrentiel.",[],{},{"nodeType":315,"data":3048,"content":3049},{},[3050],{"nodeType":183,"value":3051,"marks":3052,"data":3053},"Questions fréquentes sur le DPE 2026",[],{},{"nodeType":595,"data":3055,"content":3056},{},[3057],{"nodeType":183,"value":3058,"marks":3059,"data":3060},"Mon DPE actuel reste-t-il valable après le 1er janvier 2026 ?",[],{},{"nodeType":197,"data":3062,"content":3063},{},[3064],{"nodeType":183,"value":3065,"marks":3066,"data":3067},"Les DPE réalisés avant le 1er janvier 2026 avec l'ancien coefficient restent techniquement valides pendant leur durée légale de 10 ans. Cependant, pour bénéficier du reclassement, vous devrez faire réaliser un nouveau diagnostic utilisant le coefficient 1,9. Cette démarche est particulièrement recommandée avant une mise en vente ou en location.",[],{},{"nodeType":595,"data":3069,"content":3070},{},[3071],{"nodeType":183,"value":3072,"marks":3073,"data":3074},"La réforme concerne-t-elle les logements chauffés au gaz ?",[],{},{"nodeType":197,"data":3076,"content":3077},{},[3078],{"nodeType":183,"value":3079,"marks":3080,"data":3081},"Non. La modification porte uniquement sur le coefficient de conversion de l'électricité. Les logements chauffés au gaz, au fioul ou au bois ne voient pas leur calcul DPE modifié par cette réforme. Pour améliorer leur classement, des travaux de rénovation restent nécessaires.",[],{},{"nodeType":595,"data":3083,"content":3084},{},[3085],{"nodeType":183,"value":3086,"marks":3087,"data":3088},"Combien coûte un nouveau DPE en 2026 ?",[],{},{"nodeType":197,"data":3090,"content":3091},{},[3092],{"nodeType":183,"value":3093,"marks":3094,"data":3095},"Le prix du DPE 2026 varie généralement entre 100 et 250 € selon la taille du logement et la région. Ce tarif n'est pas réglementé et peut varier d'un diagnostiqueur à l'autre. Comparez plusieurs devis et vérifiez que le professionnel est certifié.",[],{},{"nodeType":595,"data":3097,"content":3098},{},[3099],{"nodeType":183,"value":3100,"marks":3101,"data":3102},"Un logement peut-il perdre des classes avec le nouveau calcul ?",[],{},{"nodeType":197,"data":3104,"content":3105},{},[3106],{"nodeType":183,"value":3107,"marks":3108,"data":3109},"Le nouveau coefficient est plus favorable à l'électricité. Il est donc très improbable qu'un logement chauffé à l'électricité voie sa note se dégrader. En revanche, la note reste inchangée ou s'améliore selon les cas.",[],{},{"nodeType":595,"data":3111,"content":3112},{},[3113],{"nodeType":183,"value":3114,"marks":3115,"data":3116},"Comment Trackstone accompagne les investisseurs face à ces évolutions ?",[],{},{"nodeType":197,"data":3118,"content":3119},{},[3120,3124,3132],{"nodeType":183,"value":3121,"marks":3122,"data":3123},"Trackstone propose des ",[],{},{"nodeType":192,"data":3125,"content":3127},{"uri":3126},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fpourquoi-acheter-un-appartement-loue",[3128],{"nodeType":183,"value":3129,"marks":3130,"data":3131},"biens déjà loués",[],{},{"nodeType":183,"value":3133,"marks":3134,"data":3135}," avec une analyse financière complète intégrant le DPE actuel et son impact sur la rentabilité. Les fiches de chaque bien détaillent les performances énergétiques et permettent d'évaluer le potentiel de revalorisation lié aux évolutions réglementaires.",[],{},{"sys":3137},{"type":11,"linkType":15,"id":3138},"6doNmp3HWckbLR9PrdQtgf",[3140],{"data":3141,"marks":3142,"value":3143,"nodeType":183},{},[],"DPE ",{"data":3145,"marks":3146,"value":3147,"nodeType":183},{},[],"sont acceptés. Les passoires thermiques classées F ou G sont exclues depuis 2025.",{"data":3149,"content":3150,"nodeType":197},{},[3151],{"data":3152,"marks":3153,"value":3154,"nodeType":183},{},[],"Vous ne pouvez pas louer à un membre de votre famille (ascendants ou descendants). Si vous détenez le bien via une SCI, la location à un associé est également interdite.",{"data":3156,"content":3157,"nodeType":197},{},[3158],{"data":3159,"marks":3160,"value":3161,"nodeType":183},{},[],"Les logements neufs comme anciens sont éligibles. Pour l'ancien, des travaux de rénovation énergétique peuvent s'avérer nécessaires afin d'atteindre le niveau de DPE requis.",{"data":3163,"content":3164,"nodeType":315},{},[3165],{"data":3166,"marks":3167,"value":3168,"nodeType":183},{},[],"Quel montant de réduction d'impôt selon votre niveau de loyer ?",{"data":3170,"content":3171,"nodeType":197},{},[3172],{"data":3173,"marks":3174,"value":3175,"nodeType":183},{},[],"Le montant de votre avantage fiscal dépend de deux facteurs : la décote du loyer par rapport au marché et le recours à l'intermédiation locative. Trois niveaux de convention existent.",{"data":3177,"content":3178,"nodeType":197},{},[3179,3184],{"data":3180,"marks":3181,"value":3183,"nodeType":183},{},[3182],{"type":302},"Loc 1 (location intermédiaire)",{"data":3185,"marks":3186,"value":3187,"nodeType":183},{},[]," impose un loyer inférieur de 15 % au prix du marché. Vous obtenez une réduction de 15 % sans intermédiation et 20 % avec.",{"data":3189,"content":3190,"nodeType":197},{},[3191,3195,3203],{"data":3192,"marks":3193,"value":3194,"nodeType":183},{},[],"→ ",{"data":3196,"content":3198,"nodeType":192},{"uri":3197},"https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Floc-avantages-loyer-intermediaire",[3199],{"data":3200,"marks":3201,"value":3202,"nodeType":183},{},[],"Investir dans un bien éligible Loc 1 (intermédiaire)",{"data":3204,"marks":3205,"value":3206,"nodeType":183},{},[]," ",{"data":3208,"content":3209,"nodeType":197},{},[3210,3215],{"data":3211,"marks":3212,"value":3214,"nodeType":183},{},[3213],{"type":302},"Loc 2 (location sociale)",{"data":3216,"marks":3217,"value":3218,"nodeType":183},{},[]," requiert un loyer inférieur de 30 % au marché. La réduction atteint 35 % sans intermédiation et 40 % avec.",{"data":3220,"content":3221,"nodeType":197},{},[3222,3225,3233],{"data":3223,"marks":3224,"value":3194,"nodeType":183},{},[],{"data":3226,"content":3228,"nodeType":192},{"uri":3227},"https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Floc-avantages-loyer-social",[3229],{"data":3230,"marks":3231,"value":3232,"nodeType":183},{},[],"Investir dans un bien éligible Loc 2 (social)",{"data":3234,"marks":3235,"value":3206,"nodeType":183},{},[],{"data":3237,"content":3238,"nodeType":197},{},[3239,3244],{"data":3240,"marks":3241,"value":3243,"nodeType":183},{},[3242],{"type":302},"Loc 3 (location très sociale)",{"data":3245,"marks":3246,"value":3247,"nodeType":183},{},[]," exige un loyer inférieur de 45 % au marché. 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",[],{},{"nodeType":192,"data":6204,"content":6205},{"uri":3126},[6206],{"nodeType":183,"value":6207,"marks":6208,"data":6209},"Acheter un appartement déjà loué",[],{},{"nodeType":183,"value":6211,"marks":6212,"data":6213}," présente des avantages décisifs : revenus immédiats, locataires pré-qualifiés, et ",[],{},{"nodeType":192,"data":6215,"content":6217},{"uri":6216},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-bien-loue-rentabilite",[6218],{"nodeType":183,"value":6219,"marks":6220,"data":6221},"performance locative vérifiable",[],{},{"nodeType":183,"value":196,"marks":6223,"data":6224},[],{},{"nodeType":197,"data":6226,"content":6227},{},[6228],{"nodeType":183,"value":6229,"marks":6230,"data":6231},"Cette approche permet de conjuguer sécurité de l'investissement et optimisation fiscale, deux impératifs essentiels dans le nouveau paysage de la défiscalisation immobilière 2025.",[],{},{"nodeType":519,"data":6233,"content":6237},{"target":6234},{"sys":6235},{"id":6236,"type":11,"linkType":15},"tPiiQa8da95aNiTmYZrly",[],{"nodeType":315,"data":6239,"content":6240},{},[6241],{"nodeType":183,"value":6242,"marks":6243,"data":6244},"FAQ - Questions essentielles sur la défiscalisation immobilière en 2026",[],{},{"nodeType":595,"data":6246,"content":6247},{},[6248],{"nodeType":183,"value":6249,"marks":6250,"data":6251},"Peut-on encore bénéficier du Pinel en 2026 ?",[],{},{"nodeType":197,"data":6253,"content":6254},{},[6255,6260],{"nodeType":183,"value":6256,"marks":6257,"data":6259},"Non, le dispositif Pinel a pris fin définitivement le 1er janvier 2025",[6258],{"type":302},{},{"nodeType":183,"value":6261,"marks":6262,"data":6263}," sans possibilité de nouveaux investissements. 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Ce dispositif offre des réductions d'impôt de 15% à 65% des revenus locatifs selon l'engagement social choisi (Loc1, Loc2, Loc3).",[],{},{"nodeType":197,"data":6312,"content":6313},{},[6314,6318,6326],{"nodeType":183,"value":6315,"marks":6316,"data":6317},"Contrairement au Pinel qui se limitait au neuf, Loc'Avantages accepte tous types de logements et se combine avantageusement avec le déficit foncier pour les travaux de rénovation. 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La réforme 2025 réduit drastiquement les abattements : de 71% à 50% pour les meublés classés, de 50% à 30% pour les non classés.",[],{},{"nodeType":197,"data":6350,"content":6351},{},[6352,6356,6363,6367,6375],{"nodeType":183,"value":6353,"marks":6354,"data":6355},"Le régime réel permet d'amortir le bien (3% par an) et le mobilier (20% par an), créant des déficits reportables sur 10 ans. Cette stratégie nécessite une ",[],{},{"nodeType":192,"data":6357,"content":6358},{"uri":5990},[6359],{"nodeType":183,"value":6360,"marks":6361,"data":6362},"comptabilité LMNP rigoureuse",[],{},{"nodeType":183,"value":6364,"marks":6365,"data":6366}," mais optimise la fiscalité pour les investissements durables. Les investisseurs doivent analyser leur ",[],{},{"nodeType":192,"data":6368,"content":6370},{"uri":6369},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fmicro-foncier-vers-lmnp",[6371],{"nodeType":183,"value":6372,"marks":6373,"data":6374},"passage du micro-foncier au LMNP",[],{},{"nodeType":183,"value":6376,"marks":6377,"data":6378}," selon leur situation.",[],{},{"nodeType":595,"data":6380,"content":6381},{},[6382],{"nodeType":183,"value":6383,"marks":6384,"data":6385},"Loc'Avantages ou Denormandie : comment choisir ?",[],{},{"nodeType":197,"data":6387,"content":6388},{},[6389,6394],{"nodeType":183,"value":6390,"marks":6391,"data":6393},"Le choix dépend de votre appétence pour les travaux et de la localisation de votre projet.",[6392],{"type":302},{},{"nodeType":183,"value":6395,"marks":6396,"data":6397}," Denormandie impose des travaux minimum de 25% du coût total dans 244 villes spécifiques, tandis que Loc'Avantages s'applique partout sans obligation de rénovation.",[],{},{"nodeType":197,"data":6399,"content":6400},{},[6401],{"nodeType":183,"value":6402,"marks":6403,"data":6405},"Choisissez Denormandie si :",[6404],{"type":302},{},{"nodeType":1328,"data":6407,"content":6408},{},[6409,6419,6429],{"nodeType":1332,"data":6410,"content":6411},{},[6412],{"nodeType":197,"data":6413,"content":6414},{},[6415],{"nodeType":183,"value":6416,"marks":6417,"data":6418},"Votre bien se situe dans une ville éligible",[],{},{"nodeType":1332,"data":6420,"content":6421},{},[6422],{"nodeType":197,"data":6423,"content":6424},{},[6425],{"nodeType":183,"value":6426,"marks":6427,"data":6428},"Vous acceptez l'obligation de travaux énergétiques",[],{},{"nodeType":1332,"data":6430,"content":6431},{},[6432],{"nodeType":197,"data":6433,"content":6434},{},[6435],{"nodeType":183,"value":6436,"marks":6437,"data":6438},"Vous visez une réduction maximale de 21% sur 12 ans",[],{},{"nodeType":197,"data":6440,"content":6441},{},[6442],{"nodeType":183,"value":6443,"marks":6444,"data":6446},"Optez pour Loc'Avantages si :",[6445],{"type":302},{},{"nodeType":1328,"data":6448,"content":6449},{},[6450,6460,6470],{"nodeType":1332,"data":6451,"content":6452},{},[6453],{"nodeType":197,"data":6454,"content":6455},{},[6456],{"nodeType":183,"value":6457,"marks":6458,"data":6459},"Vous recherchez la flexibilité géographique totale",[],{},{"nodeType":1332,"data":6461,"content":6462},{},[6463],{"nodeType":197,"data":6464,"content":6465},{},[6466],{"nodeType":183,"value":6467,"marks":6468,"data":6469},"Vous préférez éviter les travaux contraints",[],{},{"nodeType":1332,"data":6471,"content":6472},{},[6473],{"nodeType":197,"data":6474,"content":6475},{},[6476],{"nodeType":183,"value":6477,"marks":6478,"data":6479},"Vous acceptez l'engagement social et les plafonds de ressources",[],{},{"nodeType":595,"data":6481,"content":6482},{},[6483],{"nodeType":183,"value":6484,"marks":6485,"data":6486},"Quels formulaires pour déclarer en 2026 ?",[],{},{"nodeType":197,"data":6488,"content":6489},{},[6490],{"nodeType":183,"value":6491,"marks":6492,"data":6494},"Les déclarations fiscales 2026 nécessitent plusieurs formulaires selon votre dispositif :",[6493],{"type":302},{},{"nodeType":1328,"data":6496,"content":6497},{},[6498,6513,6528,6543],{"nodeType":1332,"data":6499,"content":6500},{},[6501],{"nodeType":197,"data":6502,"content":6503},{},[6504,6509],{"nodeType":183,"value":6505,"marks":6506,"data":6508},"Formulaire 2044-EB",[6507],{"type":302},{},{"nodeType":183,"value":6510,"marks":6511,"data":6512}," : engagement initial pour Loc'Avantages et Denormandie",[],{},{"nodeType":1332,"data":6514,"content":6515},{},[6516],{"nodeType":197,"data":6517,"content":6518},{},[6519,6524],{"nodeType":183,"value":6520,"marks":6521,"data":6523},"Formulaire 2042-RICI",[6522],{"type":302},{},{"nodeType":183,"value":6525,"marks":6526,"data":6527}," : déclaration annuelle des réductions d'impôt",[],{},{"nodeType":1332,"data":6529,"content":6530},{},[6531],{"nodeType":197,"data":6532,"content":6533},{},[6534,6539],{"nodeType":183,"value":6535,"marks":6536,"data":6538},"Formulaire 2044",[6537],{"type":302},{},{"nodeType":183,"value":6540,"marks":6541,"data":6542}," : revenus fonciers pour locations nues et déficit foncier",[],{},{"nodeType":1332,"data":6544,"content":6545},{},[6546],{"nodeType":197,"data":6547,"content":6548},{},[6549,6554],{"nodeType":183,"value":6550,"marks":6551,"data":6553},"Formulaire 2044-SPE",[6552],{"type":302},{},{"nodeType":183,"value":6555,"marks":6556,"data":6557}," : revenus LMNP au régime réel",[],{},{"nodeType":197,"data":6559,"content":6560},{},[6561],{"nodeType":183,"value":6562,"marks":6563,"data":6564},"La digitalisation via l'espace personnel sur impots.gouv.fr facilite ces démarches avec des formulaires pré-remplis. Les investisseurs doivent conserver tous justificatifs pendant 13 ans : baux, avis d'imposition des locataires, factures de travaux, attestations de conformité.",[],{},{"nodeType":197,"data":6566,"content":6567},{},[6568],{"nodeType":183,"value":6569,"marks":6570,"data":6571},"L'administration fiscale dispose de 3 ans pour contrôler le respect des conditions, porté à 10 ans en cas de non-déclaration.",[],{},{"nodeType":197,"data":6573,"content":6574},{},[6575],{"nodeType":183,"value":6576,"marks":6577,"data":6578},"Lire également : ",[],{},{"nodeType":1328,"data":6580,"content":6581},{},[6582],{"nodeType":1332,"data":6583,"content":6584},{},[6585],{"nodeType":197,"data":6586,"content":6587},{},[6588,6591,7377],{"nodeType":183,"value":163,"marks":6589,"data":6590},[],{},{"nodeType":234,"data":6592,"content":7372},{"target":6593},{"metadata":6594,"sys":6597,"fields":6608},{"tags":6595,"concepts":6596},[],[],{"space":6598,"id":6600,"type":15,"createdAt":6601,"updatedAt":6602,"environment":6603,"publishedVersion":6605,"revision":69,"contentType":6606,"locale":28},{"sys":6599},{"type":11,"linkType":12,"id":13},"4iye6RX2zQKBTZiILbuYST","2026-03-26T13:46:55.151Z","2026-03-26T15:36:07.959Z",{"sys":6604},{"id":20,"type":11,"linkType":21},28,{"sys":6607},{"type":11,"linkType":26,"id":117},{"mainConversionBanner":6609,"title":6612,"slug":6613,"category":121,"author":133,"featureImage":6614,"excerpt":6633,"content":6634,"seoComponent":7369},{"sys":6610},{"type":11,"linkType":15,"id":6611},"20TXH9t7ePggD03VL5Xg8k","Apport-cession 2026 : comment continuer à investir dans l'immobilier ?","apport-cession-immobilier",{"metadata":6615,"sys":6618,"fields":6625},{"tags":6616,"concepts":6617},[],[],{"space":6619,"id":6621,"type":157,"createdAt":6622,"updatedAt":6622,"environment":6623,"publishedVersion":69,"revision":34,"locale":28},{"sys":6620},{"type":11,"linkType":12,"id":13},"27dVNK2o479Tcg7QLdMl3b","2025-05-15T01:56:52.878Z",{"sys":6624},{"id":20,"type":11,"linkType":21},{"title":6626,"description":163,"file":6627},"calcul fiscalité",{"url":6628,"details":6629,"fileName":6632,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F27dVNK2o479Tcg7QLdMl3b\u002F9590c033fbfc3a1bbd2e951dee21d5f8\u002F20001.jpg",{"size":6630,"image":6631},450964,{"width":3676,"height":3677},"20001.jpg","Certaines activités immobilières sortent du périmètre éligible, les seuils se durcissent, les délais s'allongent.",{"nodeType":198,"data":6635,"content":6636},{},[6637,6644,6651,6658,6677,6684,6703,6710,6717,6724,6743,6750,6757,6764,6771,6824,6843,6850,6857,6864,6871,6878,6909,6916,6923,6930,6947,6954,6961,6968,7009,7026,7032,7039,7046,7053,7072,7079,7109,7126,7133,7140,7159,7166,7173,7191,7198,7205,7212,7231,7238,7245,7252,7276,7311,7323,7330,7337,7344,7363],{"nodeType":197,"data":6638,"content":6639},{},[6640],{"nodeType":183,"value":6641,"marks":6642,"data":6643},"Des milliers de dirigeants utilisent chaque année le dispositif d'apport-cession pour céder leur entreprise tout en différant l'imposition de leur plus-value. Pendant longtemps, l'immobilier constituait l'une des destinations privilégiées pour réemployer ce produit de cession. La loi de finances pour 2026 vient de redistribuer les cartes de façon discrète mais conséquente. Certaines activités immobilières sortent du périmètre éligible, les seuils se durcissent, les délais s'allongent.",[],{},{"nodeType":197,"data":6645,"content":6646},{},[6647],{"nodeType":183,"value":6648,"marks":6649,"data":6650},"Bonne nouvelle : l'immobilier n'est pas totalement exclu. Il faut simplement savoir où regarder.",[],{},{"nodeType":315,"data":6652,"content":6653},{},[6654],{"nodeType":183,"value":6655,"marks":6656,"data":6657},"Qu'est-ce que l'apport-cession et comment fonctionne le report d'imposition ?",[],{},{"nodeType":197,"data":6659,"content":6660},{},[6661,6665,6673],{"nodeType":183,"value":6662,"marks":6663,"data":6664},"L'apport-cession est un mécanisme fiscal prévu à l'article 150-0 B ter du Code général des impôts. Il permet à un entrepreneur ou un investisseur d'apporter les titres de sa société à une holding qu'il contrôle, puis de laisser cette holding procéder à la cession. La ",[],{},{"nodeType":192,"data":6666,"content":6668},{"uri":6667},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fplus-value-immobiliere",[6669],{"nodeType":183,"value":6670,"marks":6671,"data":6672},"plus-value immobilière",[],{},{"nodeType":183,"value":6674,"marks":6675,"data":6676}," générée n'est pas immédiatement imposée : elle est mise en report d'imposition.",[],{},{"nodeType":197,"data":6678,"content":6679},{},[6680],{"nodeType":183,"value":6681,"marks":6682,"data":6683},"Concrètement, cela signifie que le dirigeant peut réinvestir 100 % du produit de cession, là où une cession classique lui laisserait environ 70 % une fois l'impôt payé. L'effet de levier est considérable sur le long terme.",[],{},{"nodeType":197,"data":6685,"content":6686},{},[6687,6691,6699],{"nodeType":183,"value":6688,"marks":6689,"data":6690},"Le report d'imposition ne signifie pas exonération. L'impôt reste dû et devient exigible si certaines conditions ne sont pas respectées : cession des titres de la holding, non-respect de l'obligation de réinvestissement, ou donation dans certains cas. Pour bénéficier pleinement du dispositif, la holding doit être soumise à l'impôt sur les sociétés et contrôlée par l'apporteur. La maîtrise de la ",[],{},{"nodeType":192,"data":6692,"content":6694},{"uri":6693},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Ffiscalite-investissement-locatif",[6695],{"nodeType":183,"value":6696,"marks":6697,"data":6698},"fiscalité de l'investissement locatif",[],{},{"nodeType":183,"value":6700,"marks":6701,"data":6702}," est ici un prérequis pour tout dirigeant envisageant un remploi immobilier.",[],{},{"nodeType":315,"data":6704,"content":6705},{},[6706],{"nodeType":183,"value":6707,"marks":6708,"data":6709},"Ce que change la loi de finances 2026 pour l'investissement immobilier",[],{},{"nodeType":197,"data":6711,"content":6712},{},[6713],{"nodeType":183,"value":6714,"marks":6715,"data":6716},"C'est le coeur du sujet, et l'information qui circule encore trop peu parmi les dirigeants et leurs conseils. La réforme 2026 touche quatre points précis.",[],{},{"nodeType":595,"data":6718,"content":6719},{},[6720],{"nodeType":183,"value":6721,"marks":6722,"data":6723},"Le seuil de réinvestissement passe de 60 % à 70 %",[],{},{"nodeType":197,"data":6725,"content":6726},{},[6727,6731,6739],{"nodeType":183,"value":6728,"marks":6729,"data":6730},"Avant la réforme, la holding devait réinvestir au minimum 60 % du produit de cession dans une activité économique éligible pour maintenir le report. Ce seuil monte à 70 %. Cela réduit mécaniquement la part disponible pour d'autres usages, et oblige à une planification plus rigoureuse du remploi. Les dirigeants doivent réévaluer leur stratégie à l'aune de cette nouvelle contrainte, en s'appuyant sur des ",[],{},{"nodeType":192,"data":6732,"content":6734},{"uri":6733},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fkpi-immobliers-investissement-locatif",[6735],{"nodeType":183,"value":6736,"marks":6737,"data":6738},"indicateurs clés de performance immobiliers",[],{},{"nodeType":183,"value":6740,"marks":6741,"data":6742}," fiables pour arbitrer leurs choix.",[],{},{"nodeType":595,"data":6744,"content":6745},{},[6746],{"nodeType":183,"value":6747,"marks":6748,"data":6749},"Le délai de réinvestissement passe de 2 à 3 ans",[],{},{"nodeType":197,"data":6751,"content":6752},{},[6753],{"nodeType":183,"value":6754,"marks":6755,"data":6756},"La holding dispose désormais de 3 ans après la cession des titres pour effectuer ce réinvestissement, contre 2 ans auparavant. Ce délai plus long peut sembler favorable, mais il impose aussi de conserver les actifs réinvestis pendant 5 ans (contre 1 an avant la réforme). La durée de détention totale s'allonge donc significativement.",[],{},{"nodeType":595,"data":6758,"content":6759},{},[6760],{"nodeType":183,"value":6761,"marks":6762,"data":6763},"Les activités immobilières sortent en grande partie du périmètre éligible",[],{},{"nodeType":197,"data":6765,"content":6766},{},[6767],{"nodeType":183,"value":6768,"marks":6769,"data":6770},"C'est le changement le plus impactant pour les investisseurs immobiliers. Sont désormais explicitement exclus du réinvestissement éligible :",[],{},{"nodeType":1328,"data":6772,"content":6773},{},[6774,6784,6794,6804,6814],{"nodeType":1332,"data":6775,"content":6776},{},[6777],{"nodeType":197,"data":6778,"content":6779},{},[6780],{"nodeType":183,"value":6781,"marks":6782,"data":6783},"la promotion immobilière",[],{},{"nodeType":1332,"data":6785,"content":6786},{},[6787],{"nodeType":197,"data":6788,"content":6789},{},[6790],{"nodeType":183,"value":6791,"marks":6792,"data":6793},"l'activité de marchand de biens",[],{},{"nodeType":1332,"data":6795,"content":6796},{},[6797],{"nodeType":197,"data":6798,"content":6799},{},[6800],{"nodeType":183,"value":6801,"marks":6802,"data":6803},"l'activité de lotisseur",[],{},{"nodeType":1332,"data":6805,"content":6806},{},[6807],{"nodeType":197,"data":6808,"content":6809},{},[6810],{"nodeType":183,"value":6811,"marks":6812,"data":6813},"la gestion locative passive (immobilier locatif nu, SCI patrimoniale)",[],{},{"nodeType":1332,"data":6815,"content":6816},{},[6817],{"nodeType":197,"data":6818,"content":6819},{},[6820],{"nodeType":183,"value":6821,"marks":6822,"data":6823},"potentiellement les agences immobilières, syndics et administrateurs de biens, selon le renvoi à la définition de la loi TEPA",[],{},{"nodeType":197,"data":6825,"content":6826},{},[6827,6831,6839],{"nodeType":183,"value":6828,"marks":6829,"data":6830},"Ces formes de remploi étaient pourtant très utilisées dans les schémas d'apport-cession, notamment via des club deals immobiliers ou des structures en SCI. Leur exclusion est une rupture nette avec la pratique antérieure. En parallèle, les ",[],{},{"nodeType":192,"data":6832,"content":6834},{"uri":6833},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fles-dispositifs-fiscaux-immobiliers-en-2025",[6835],{"nodeType":183,"value":6836,"marks":6837,"data":6838},"dispositifs fiscaux immobiliers en 2026",[],{},{"nodeType":183,"value":6840,"marks":6841,"data":6842}," ont eux aussi été profondément remaniés, ce qui oblige à repenser l'ensemble de la stratégie patrimoniale.",[],{},{"nodeType":595,"data":6844,"content":6845},{},[6846],{"nodeType":183,"value":6847,"marks":6848,"data":6849},"La philosophie du dispositif évolue clairement",[],{},{"nodeType":197,"data":6851,"content":6852},{},[6853],{"nodeType":183,"value":6854,"marks":6855,"data":6856},"La logique du législateur est explicite : orienter l'épargne des plus-values vers l'économie productive et réelle, et non vers la constitution d'un patrimoine immobilier passif. L'immobilier de rendement classique n'entre plus dans ce cadre.",[],{},{"nodeType":315,"data":6858,"content":6859},{},[6860],{"nodeType":183,"value":6861,"marks":6862,"data":6863},"Ce qui reste possible en immobilier : trois leviers à connaître",[],{},{"nodeType":197,"data":6865,"content":6866},{},[6867],{"nodeType":183,"value":6868,"marks":6869,"data":6870},"Avant de conclure à une exclusion totale de l'immobilier, il faut connaître les nuances que la plupart des articles du marché ne traitent pas.",[],{},{"nodeType":595,"data":6872,"content":6873},{},[6874],{"nodeType":183,"value":6875,"marks":6876,"data":6877},"La règle des 30 % libres",[],{},{"nodeType":197,"data":6879,"content":6880},{},[6881,6885,6893,6897,6905],{"nodeType":183,"value":6882,"marks":6883,"data":6884},"Seuls 70 % du produit de cession doivent obligatoirement être réinvestis dans des activités éligibles pour maintenir le report. Les 30 % restants sont libres d'allocation, y compris vers de l'immobilier exclu du dispositif. Pour un dirigeant ayant cédé son entreprise 3 millions d'euros, cela représente 900 000 euros mobilisables en immobilier patrimonial classique sans remettre en cause le report sur la totalité de la plus-value. C'est une option concrète à ne pas négliger. Ces 30 % peuvent par exemple servir à acquérir un bien déjà loué dans une ville à forte tension locative comme ",[],{},{"nodeType":192,"data":6886,"content":6888},{"uri":6887},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Flyon-69000",[6889],{"nodeType":183,"value":6890,"marks":6891,"data":6892},"Lyon",[],{},{"nodeType":183,"value":6894,"marks":6895,"data":6896}," ou ",[],{},{"nodeType":192,"data":6898,"content":6900},{"uri":6899},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fbordeaux-33000",[6901],{"nodeType":183,"value":6902,"marks":6903,"data":6904},"Bordeaux",[],{},{"nodeType":183,"value":6906,"marks":6907,"data":6908},", où le marché reste porteur pour les investisseurs.",[],{},{"nodeType":595,"data":6910,"content":6911},{},[6912],{"nodeType":183,"value":6913,"marks":6914,"data":6915},"La stratégie des 3 ans : l'anticipation comme outil fiscal",[],{},{"nodeType":197,"data":6917,"content":6918},{},[6919],{"nodeType":183,"value":6920,"marks":6921,"data":6922},"Si les titres de la société sont apportés à la holding plus de 3 ans avant leur cession, l'obligation de réinvestissement disparaît totalement. Le report d'imposition est maintenu sans contrainte de remploi. Cette stratégie de long terme redonne une liberté complète dans l'allocation des fonds, immobilier compris, à condition d'avoir planifié l'opération suffisamment tôt. Pour un dirigeant qui n'envisage pas de céder dans l'immédiat, c'est probablement la meilleure approche fiscale et patrimoniale disponible.",[],{},{"nodeType":595,"data":6924,"content":6925},{},[6926],{"nodeType":183,"value":6927,"marks":6928,"data":6929},"L'immobilier productif reste éligible",[],{},{"nodeType":197,"data":6931,"content":6932},{},[6933,6937,6943],{"nodeType":183,"value":6934,"marks":6935,"data":6936},"Ce n'est pas l'immobilier en général qui est exclu. C'est l'immobilier passif. La construction durable, la réhabilitation de logements, le logement intermédiaire et les résidences gérées avec une activité économique réelle portée par un opérateur restent dans le périmètre. Le texte encourage même explicitement ce type d'investissement, jugé compatible avec la logique de financement de l'économie réelle. Le nouveau ",[],{},{"nodeType":192,"data":6938,"content":6939},{"uri":4249},[6940],{"nodeType":183,"value":3706,"marks":6941,"data":6942},[],{},{"nodeType":183,"value":6944,"marks":6945,"data":6946},", qui cible précisément le logement intermédiaire et la rénovation, s'inscrit d'ailleurs dans cette même dynamique.",[],{},{"nodeType":315,"data":6948,"content":6949},{},[6950],{"nodeType":183,"value":6951,"marks":6952,"data":6953},"Les alternatives immobilières concrètes pour réinvestir en 2026",[],{},{"nodeType":197,"data":6955,"content":6956},{},[6957],{"nodeType":183,"value":6958,"marks":6959,"data":6960},"Voici les véhicules immobiliers qui restent cohérents avec le dispositif après la réforme, classés par potentiel pratique.",[],{},{"nodeType":595,"data":6962,"content":6963},{},[6964],{"nodeType":183,"value":6965,"marks":6966,"data":6967},"Les résidences étudiantes gérées",[],{},{"nodeType":197,"data":6969,"content":6970},{},[6971,6974,6982,6986,6994,6997,7005],{"nodeType":183,"value":163,"marks":6972,"data":6973},[],{},{"nodeType":192,"data":6975,"content":6977},{"uri":6976},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-residence-etudiante",[6978],{"nodeType":183,"value":6979,"marks":6980,"data":6981},"Investir dans une résidence étudiante",[],{},{"nodeType":183,"value":6983,"marks":6984,"data":6985}," via un opérateur agréé (bail commercial avec un gestionnaire professionnel) peut conserver son éligibilité au réinvestissement en apport-cession. L'activité économique réelle est portée par l'opérateur, ce qui distingue ce véhicule de la simple location passive. C'est également l'un des types d'investissement immobilier les plus recherchés, ce qui témoigne d'un intérêt fort de la part des investisseurs. Les villes universitaires comme ",[],{},{"nodeType":192,"data":6987,"content":6989},{"uri":6988},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Ftoulouse-31000",[6990],{"nodeType":183,"value":6991,"marks":6992,"data":6993},"Toulouse",[],{},{"nodeType":183,"value":6894,"marks":6995,"data":6996},[],{},{"nodeType":192,"data":6998,"content":7000},{"uri":6999},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fmontpellier-34000",[7001],{"nodeType":183,"value":7002,"marks":7003,"data":7004},"Montpellier",[],{},{"nodeType":183,"value":7006,"marks":7007,"data":7008}," concentrent une demande locative étudiante particulièrement soutenue.",[],{},{"nodeType":197,"data":7010,"content":7011},{},[7012,7016,7022],{"nodeType":183,"value":7013,"marks":7014,"data":7015},"L'attention est toutefois de mise : la structure juridique doit être examinée avec un fiscaliste, car tout investissement en résidence étudiante ne qualifie pas automatiquement. Le bail commercial et la réalité de l'activité de service sont déterminants. Pour les investisseurs qui souhaitent par ailleurs optimiser leur fiscalité locative sur ce type de biens, le ",[],{},{"nodeType":192,"data":7017,"content":7018},{"uri":5428},[7019],{"nodeType":183,"value":5431,"marks":7020,"data":7021},[],{},{"nodeType":183,"value":7023,"marks":7024,"data":7025}," reste un cadre privilégié, d'autant que les résidences étudiantes font partie des catégories exemptées de la réintégration des amortissements à la revente.",[],{},{"nodeType":519,"data":7027,"content":7031},{"target":7028},{"sys":7029},{"id":7030,"type":11,"linkType":15},"3eMqECr2xlLbsFca9sWyRA",[],{"nodeType":595,"data":7033,"content":7034},{},[7035],{"nodeType":183,"value":7036,"marks":7037,"data":7038},"Les résidences seniors et EHPAD",[],{},{"nodeType":197,"data":7040,"content":7041},{},[7042],{"nodeType":183,"value":7043,"marks":7044,"data":7045},"Même logique que les résidences étudiantes : l'opérateur porte une activité de service reconnue (hébergement, soin, accompagnement), et le bail commercial encadre la relation avec l'investisseur. Ces véhicules s'inscrivent dans la définition d'une activité économique réelle, et répondent à une demande structurellement croissante liée au vieillissement de la population.",[],{},{"nodeType":595,"data":7047,"content":7048},{},[7049],{"nodeType":183,"value":7050,"marks":7051,"data":7052},"Les résidences de tourisme gérées",[],{},{"nodeType":197,"data":7054,"content":7055},{},[7056,7060,7068],{"nodeType":183,"value":7057,"marks":7058,"data":7059},"Via un opérateur tel que Pierre et Vacances ou une structure équivalente, avec bail commercial, ce type de résidence peut s'inscrire dans le périmètre de l'immobilier productif. La compétition éditoriale sur ce créneau est faible, alors que la demande des investisseurs est réelle. À vérifier au cas par cas selon la structure juridique retenue. Attention cependant à la ",[],{},{"nodeType":192,"data":7061,"content":7063},{"uri":7062},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Flmnp-2026",[7064],{"nodeType":183,"value":7065,"marks":7066,"data":7067},"réforme LMNP 2026",[],{},{"nodeType":183,"value":7069,"marks":7070,"data":7071}," qui a durci la fiscalité des meublés de tourisme non classés, un paramètre à intégrer dans votre montage.",[],{},{"nodeType":595,"data":7073,"content":7074},{},[7075],{"nodeType":183,"value":7076,"marks":7077,"data":7078},"Les club deals immobiliers orientés construction ou réhabilitation",[],{},{"nodeType":197,"data":7080,"content":7081},{},[7082,7086,7094,7097,7105],{"nodeType":183,"value":7083,"marks":7084,"data":7085},"Les club deals sur de l'immobilier passif sont explicitement sortis du dispositif. En revanche, un club deal orienté construction neuve, réhabilitation d'actifs, ou logement intermédiaire peut conserver son éligibilité, sous réserve que la société cible exerce une activité économique opérationnelle. C'est un véhicule de plus en plus structuré par des CGP spécialisés, avec des tickets d'entrée élevés mais une vraie logique de réinvestissement productif. Les projets de réhabilitation dans des métropoles comme ",[],{},{"nodeType":192,"data":7087,"content":7089},{"uri":7088},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fparis-75000",[7090],{"nodeType":183,"value":7091,"marks":7092,"data":7093},"Paris",[],{},{"nodeType":183,"value":6894,"marks":7095,"data":7096},[],{},{"nodeType":192,"data":7098,"content":7100},{"uri":7099},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fmarseille-13000",[7101],{"nodeType":183,"value":7102,"marks":7103,"data":7104},"Marseille",[],{},{"nodeType":183,"value":7106,"marks":7107,"data":7108}," offrent un terrain particulièrement propice à ce type de montage.",[],{},{"nodeType":197,"data":7110,"content":7111},{},[7112,7115,7123],{"nodeType":183,"value":163,"marks":7113,"data":7114},[],{},{"nodeType":192,"data":7116,"content":7118},{"uri":7117},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fclub-deal-immobilier",[7119],{"nodeType":183,"value":7120,"marks":7121,"data":7122},"Tout savoir sur les \"club deals immobiliers\"",[],{},{"nodeType":183,"value":196,"marks":7124,"data":7125},[],{},{"nodeType":595,"data":7127,"content":7128},{},[7129],{"nodeType":183,"value":7130,"marks":7131,"data":7132},"Les fonds FCPR et FPCI à orientation immobilière productive",[],{},{"nodeType":197,"data":7134,"content":7135},{},[7136],{"nodeType":183,"value":7137,"marks":7138,"data":7139},"Les fonds de capital-investissement (FCPR, FPCI) restent éligibles au réinvestissement dans le cadre du 150-0 B ter, à condition qu'ils investissent dans des sociétés exerçant une activité opérationnelle. Certains fonds à impact orientés réhabilitation, construction durable ou logement intermédiaire entrent dans ce cadre. Ils offrent une solution de diversification encadrée, avec une gestion déléguée, mais nécessitent de vérifier la documentation du fonds avant tout engagement, plusieurs fonds ayant dû actualiser leur communication suite à la réforme.",[],{},{"nodeType":197,"data":7141,"content":7142},{},[7143,7147,7155],{"nodeType":183,"value":7144,"marks":7145,"data":7146},"→ Pour en savoir plus, consultez notre comparatif des ",[],{},{"nodeType":192,"data":7148,"content":7150},{"uri":7149},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fplateformes-investissement-locatif",[7151],{"nodeType":183,"value":7152,"marks":7153,"data":7154},"plateformes d'investissement locatif",[],{},{"nodeType":183,"value":7156,"marks":7157,"data":7158},", qui analyse les différents véhicules disponibles sur le marché en 2026.",[],{},{"nodeType":315,"data":7160,"content":7161},{},[7162],{"nodeType":183,"value":7163,"marks":7164,"data":7165},"Les risques et erreurs à éviter",[],{},{"nodeType":595,"data":7167,"content":7168},{},[7169],{"nodeType":183,"value":7170,"marks":7171,"data":7172},"Croire que tout l'immobilier est exclu",[],{},{"nodeType":197,"data":7174,"content":7175},{},[7176,7180,7187],{"nodeType":183,"value":7177,"marks":7178,"data":7179},"C'est l'erreur de lecture la plus fréquente. La réforme cible l'immobilier passif et patrimonial, pas l'immobilier productif. Un dirigeant bien conseillé peut encore construire une stratégie immobilière cohérente avec le dispositif. Le marché de l'",[],{},{"nodeType":192,"data":7181,"content":7182},{"uri":415},[7183],{"nodeType":183,"value":7184,"marks":7185,"data":7186},"investissement locatif en 2026",[],{},{"nodeType":183,"value":7188,"marks":7189,"data":7190}," reste porteur, à condition de bien calibrer son approche.",[],{},{"nodeType":595,"data":7192,"content":7193},{},[7194],{"nodeType":183,"value":7195,"marks":7196,"data":7197},"Ne pas vérifier l'éligibilité d'un fonds avant d'investir",[],{},{"nodeType":197,"data":7199,"content":7200},{},[7201],{"nodeType":183,"value":7202,"marks":7203,"data":7204},"Plusieurs fonds et structures ont communiqué sur leur éligibilité au 150-0 B ter avant la réforme 2026. Cette documentation est désormais potentiellement obsolète. Avant tout engagement, il faut exiger une confirmation écrite et actualisée de l'éligibilité du véhicule au regard des nouvelles règles.",[],{},{"nodeType":595,"data":7206,"content":7207},{},[7208],{"nodeType":183,"value":7209,"marks":7210,"data":7211},"Sous-estimer le risque de remise en cause du report",[],{},{"nodeType":197,"data":7213,"content":7214},{},[7215,7219,7227],{"nodeType":183,"value":7216,"marks":7217,"data":7218},"Si les conditions ne sont pas respectées (délai de réinvestissement dépassé, actifs cédés avant les 5 ans, activité non éligible), le report d'imposition tombe sur la totalité de la plus-value. L'impôt devient immédiatement exigible, avec les prélèvements sociaux associés. Le montage est puissant, mais les exigences de rigueur sont proportionnelles à l'avantage fiscal. Pour anticiper la charge fiscale potentielle en cas de sortie, il est utile de calculer précisément le ",[],{},{"nodeType":192,"data":7220,"content":7222},{"uri":7221},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-net-net",[7223],{"nodeType":183,"value":7224,"marks":7225,"data":7226},"rendement locatif net-net",[],{},{"nodeType":183,"value":7228,"marks":7229,"data":7230}," de chaque investissement, impôts et cotisations compris.",[],{},{"nodeType":595,"data":7232,"content":7233},{},[7234],{"nodeType":183,"value":7235,"marks":7236,"data":7237},"Confondre réinvestissement et diversification patrimoniale",[],{},{"nodeType":197,"data":7239,"content":7240},{},[7241],{"nodeType":183,"value":7242,"marks":7243,"data":7244},"Le 150-0 B ter n'est plus un outil flexible de gestion patrimoniale. C'est un mécanisme d'investissement encadré, orienté vers l'économie productive. Les stratégies qui tentent de détourner cet objectif exposent au risque d'abus de droit.",[],{},{"nodeType":315,"data":7246,"content":7247},{},[7248],{"nodeType":183,"value":7249,"marks":7250,"data":7251},"Quelle stratégie adopter selon votre profil de dirigeant ?",[],{},{"nodeType":197,"data":7253,"content":7254},{},[7255,7260,7264,7272],{"nodeType":183,"value":7256,"marks":7257,"data":7259},"Vous cédez dans moins de 3 ans.",[7258],{"type":302},{},{"nodeType":183,"value":7261,"marks":7262,"data":7263}," Mobilisez les 30 % libres sur de l'immobilier classique. Réinvestissez les 70 % contraints dans des résidences gérées éligibles, des fonds FCPR à impact ou un club deal sur un projet productif. Faites valider chaque véhicule par un fiscaliste avant engagement. C'est aussi le moment de consulter les ",[],{},{"nodeType":192,"data":7265,"content":7267},{"uri":7266},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fprevision-taux-immobilier-2026",[7268],{"nodeType":183,"value":7269,"marks":7270,"data":7271},"prévisions de taux immobiliers en 2026",[],{},{"nodeType":183,"value":7273,"marks":7274,"data":7275}," pour optimiser le timing de vos acquisitions.",[],{},{"nodeType":197,"data":7277,"content":7278},{},[7279,7284,7287,7295,7299,7307],{"nodeType":183,"value":7280,"marks":7281,"data":7283},"Vous planifiez à plus de 3 ans.",[7282],{"type":302},{},{"nodeType":183,"value":3206,"marks":7285,"data":7286},[],{},{"nodeType":192,"data":7288,"content":7290},{"uri":7289},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fapport-de-titres-a-une-holding",[7291],{"nodeType":183,"value":7292,"marks":7293,"data":7294},"Apportez vos titres à la holding maintenant",[],{},{"nodeType":183,"value":7296,"marks":7297,"data":7298},", attendez les 3 ans, et vous retrouvez une liberté totale de réinvestissement, immobilier compris, sans contrainte de remploi. C'est la stratégie la plus souple sur le long terme. Vous pourrez alors viser un ",[],{},{"nodeType":192,"data":7300,"content":7302},{"uri":7301},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbon-rendement-locatif",[7303],{"nodeType":183,"value":7304,"marks":7305,"data":7306},"bon rendement locatif",[],{},{"nodeType":183,"value":7308,"marks":7309,"data":7310}," sans les contraintes du remploi obligatoire.",[],{},{"nodeType":197,"data":7312,"content":7313},{},[7314,7319],{"nodeType":183,"value":7315,"marks":7316,"data":7318},"Vous êtes déjà en report d'imposition.",[7317],{"type":302},{},{"nodeType":183,"value":7320,"marks":7321,"data":7322}," Les règles pré-2026 continuent de s'appliquer à votre situation. Les options immobilières que vous aviez avant la réforme restent ouvertes. Aucune rétroactivité n'a été introduite.",[],{},{"nodeType":315,"data":7324,"content":7325},{},[7326],{"nodeType":183,"value":7327,"marks":7328,"data":7329},"Pour résumer",[],{},{"nodeType":197,"data":7331,"content":7332},{},[7333],{"nodeType":183,"value":7334,"marks":7335,"data":7336},"La réforme 2026 du dispositif d'apport-cession est réelle et conséquente pour les investisseurs immobiliers. Elle ne ferme pas toutes les portes, mais elle oblige à passer d'une logique patrimoniale passive à une logique d'investissement productif. Les résidences gérées, les fonds à impact et les club deals orientés construction restent des options viables, à condition d'être correctement structurés et validés par un conseil spécialisé.",[],{},{"nodeType":197,"data":7338,"content":7339},{},[7340],{"nodeType":183,"value":7341,"marks":7342,"data":7343},"Le 150-0 B ter reste l'un des leviers fiscaux les plus puissants pour un dirigeant cédant son entreprise. Il demande simplement, en 2026, plus d'anticipation et plus de rigueur qu'avant.",[],{},{"nodeType":197,"data":7345,"content":7346},{},[7347,7351,7359],{"nodeType":183,"value":7348,"marks":7349,"data":7350},"Vous souhaitez évaluer votre situation au regard de ces nouvelles règles ? Un avocat fiscaliste ou un conseiller en gestion de patrimoine spécialisé peut vous aider à structurer votre projet de cession en tenant compte de l'ensemble de ces paramètres. Et pour la partie réinvestissement en immobilier locatif direct, Trackstone vous accompagne avec des biens déjà loués, analysés comme des produits financiers, et une ",[],{},{"nodeType":192,"data":7352,"content":7354},{"uri":7353},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-locative",[7355],{"nodeType":183,"value":7356,"marks":7357,"data":7358},"rentabilité locative",[],{},{"nodeType":183,"value":7360,"marks":7361,"data":7362}," calculée de manière transparente pour chaque opportunité.",[],{},{"nodeType":197,"data":7364,"content":7365},{},[7366],{"nodeType":183,"value":163,"marks":7367,"data":7368},[],{},{"sys":7370},{"type":11,"linkType":15,"id":7371},"3y1sl1tEoh7CmsAlBvXKlq",[7373],{"nodeType":183,"value":7374,"marks":7375,"data":7376},"Comprendre l'apport-cession dans l'immobilier ?",[],{},{"nodeType":183,"value":7378,"marks":7379,"data":7380},"\n",[],{},{"nodeType":197,"data":7382,"content":7383},{},[7384],{"nodeType":183,"value":163,"marks":7385,"data":7386},[],{},{"sys":7388},{"type":11,"linkType":15,"id":7389},"0xq9oIwwsCo6iLVvn2A9v",[7391],{"nodeType":183,"value":7392,"marks":7393,"data":7394},"cadre fiscal",[],{},{"nodeType":183,"value":7396,"marks":7397,"data":7398}," porté par le plan « Relance logement » repose sur l'",[],{},{"nodeType":183,"value":7400,"marks":7401,"data":7403},"amortissement du bien immobilier",[7402],{"type":302},{},{"nodeType":183,"value":7405,"marks":7406,"data":7407}," (de 3 à 5,5 % par an) en échange d'un engagement de location nue sur ",[],{},{"nodeType":183,"value":3847,"marks":7409,"data":7411},[7410],{"type":302},{},{"nodeType":183,"value":7413,"marks":7414,"data":7415}," avec des loyers plafonnés. L'objectif affiché : remettre ",[],{},{"nodeType":183,"value":7417,"marks":7418,"data":7420},"50 000 logements locatifs privés",[7419],{"type":302},{},{"nodeType":183,"value":7422,"marks":7423,"data":7424}," sur le marché dès 2026, dans un contexte où l'offre locative a chuté de 15 % en cinq ans.",[],{},{"nodeType":197,"data":7426,"content":7427},{},[7428],{"nodeType":183,"value":7429,"marks":7430,"data":7431},"Mais entre conditions d'éligibilité strictes, exclusion des maisons individuelles et obligation de travaux lourds dans l'ancien, le dispositif tient-il vraiment ses promesses pour les investisseurs ?",[],{},{"nodeType":519,"data":7433,"content":7434},{"target":521},[],{"nodeType":315,"data":7436,"content":7437},{},[7438],{"nodeType":183,"value":7439,"marks":7440,"data":7441},"Qu'est-ce que le dispositif Jeanbrun (ou statut du bailleur privé), inscrit dans le plan « Relance logement »  ?",[],{},{"nodeType":595,"data":7443,"content":7444},{},[7445],{"nodeType":183,"value":7446,"marks":7447,"data":7448},"Une refonte complète du statut du bailleur privé",[],{},{"nodeType":197,"data":7450,"content":7451},{},[7452],{"nodeType":183,"value":7453,"marks":7454,"data":7455},"Le dispositif Jeanbrun constitue la version finale et renforcée du statut du bailleur privé, présentée par Vincent Jeanbrun, ministre de la Ville et du Logement, le 20 janvier 2026 lors des vœux d'Action Logement. Cette nouvelle mouture, validée par Matignon, se veut nettement plus incitative que la version sénatoriale de décembre 2025 qui avait déçu les professionnels de l'immobilier.",[],{},{"nodeType":197,"data":7457,"content":7458},{},[7459],{"nodeType":183,"value":7460,"marks":7461,"data":7462},"Le gouvernement poursuit trois objectifs principaux avec ce dispositif fiscal :",[],{},{"nodeType":7464,"data":7465,"content":7466},"ordered-list",{},[7467,7482,7497],{"nodeType":1332,"data":7468,"content":7469},{},[7470],{"nodeType":197,"data":7471,"content":7472},{},[7473,7478],{"nodeType":183,"value":7474,"marks":7475,"data":7477},"Relancer la construction neuve",[7476],{"type":302},{},{"nodeType":183,"value":7479,"marks":7480,"data":7481}," : avec moins de 300 000 logements construits en 2024 contre 435 000 en 2017, le secteur traverse une crise historique. Le dispositif vise la création de 50 000 logements locatifs supplémentaires par an dès 2026.",[],{},{"nodeType":1332,"data":7483,"content":7484},{},[7485],{"nodeType":197,"data":7486,"content":7487},{},[7488,7493],{"nodeType":183,"value":7489,"marks":7490,"data":7492},"Accélérer la rénovation énergétique",[7491],{"type":302},{},{"nodeType":183,"value":7494,"marks":7495,"data":7496}," : en conditionnant l'accès au dispositif dans l'ancien à la réalisation de travaux lourds représentant 30% du prix d'acquisition, le gouvernement cible les passoires thermiques devant atteindre les classes A, B ou C après travaux.",[],{},{"nodeType":1332,"data":7498,"content":7499},{},[7500],{"nodeType":197,"data":7501,"content":7502},{},[7503,7508],{"nodeType":183,"value":7504,"marks":7505,"data":7507},"Développer le logement intermédiaire",[7506],{"type":302},{},{"nodeType":183,"value":7509,"marks":7510,"data":7511}," : contrairement au parc social HLM, le dispositif Jeanbrun vise les classes moyennes exclues du logement social mais pénalisées par les loyers de marché dans les zones tendues.",[],{},{"nodeType":595,"data":7513,"content":7514},{},[7515],{"nodeType":183,"value":7516,"marks":7517,"data":7518},"Ce qui différencie le dispositif Jeanbrun du Pinel",[],{},{"nodeType":197,"data":7520,"content":7521},{},[7522,7526,7531],{"nodeType":183,"value":7523,"marks":7524,"data":7525},"Le dispositif Jeanbrun ne reproduit pas la mécanique du Pinel disparu fin 2024. La différence fondamentale réside dans la nature de l'avantage fiscal : Là où le Pinel offrait une ",[],{},{"nodeType":183,"value":7527,"marks":7528,"data":7530},"réduction d'impôt directe",[7529],{"type":302},{},{"nodeType":183,"value":7532,"marks":7533,"data":7534}," (jusqu'à 21 % du prix d'acquisition sur 12 ans dans sa version initiale, ramené à 14 % en 2024 pour sa dernière année), le dispositif Jeanbrun repose sur un système d'amortissement des revenus fonciers. ",[],{},{"nodeType":197,"data":7536,"content":7537},{},[7538],{"nodeType":183,"value":7539,"marks":7540,"data":7541},"L'innovation majeure du dispositif Jeanbrun réside dans l'imputation de l'amortissement sur le revenu global, une première pour un dispositif d'investissement locatif français. Cette caractéristique change fondamentalement l'efficacité fiscale pour les foyers fortement imposés, car l'avantage ne se limite plus à la seule sphère des revenus fonciers.",[],{},{"nodeType":315,"data":7543,"content":7544},{},[7545],{"nodeType":183,"value":7546,"marks":7547,"data":7548},"Amortissement fiscal : le cœur du nouveau statut",[],{},{"nodeType":595,"data":7550,"content":7551},{},[7552],{"nodeType":183,"value":7553,"marks":7554,"data":7555},"Principe et taux d'amortissement par type de logement",[],{},{"nodeType":197,"data":7557,"content":7558},{},[7559],{"nodeType":183,"value":7560,"marks":7561,"data":7562},"L'amortissement fiscal permet de déduire chaque année une fraction de la valeur du bien immobilier de vos revenus fonciers imposables. Concrètement, si vous achetez un appartement neuf à 200 000 €, le dispositif Jeanbrun vous autorise à soustraire annuellement entre 3,5% et 5,5% de cette somme de vos loyers avant calcul de l'impôt.",[],{},{"nodeType":197,"data":7564,"content":7565},{},[7566],{"nodeType":183,"value":7567,"marks":7568,"data":7569},"La nouveauté majeure du dispositif Jeanbrun est double :",[],{},{"nodeType":1328,"data":7571,"content":7572},{},[7573,7583],{"nodeType":1332,"data":7574,"content":7575},{},[7576],{"nodeType":197,"data":7577,"content":7578},{},[7579],{"nodeType":183,"value":7580,"marks":7581,"data":7582},"L'amortissement est déductible des revenus fonciers",[],{},{"nodeType":1332,"data":7584,"content":7585},{},[7586],{"nodeType":197,"data":7587,"content":7588},{},[7589],{"nodeType":183,"value":7590,"marks":7591,"data":7592},"Le déficit ainsi créé peut être imputé sur le revenu global (jusqu'à 10 700 € par an, ou 21 400 € dans le cadre de travaux de rénovation énergétique)",[],{},{"nodeType":595,"data":7594,"content":7595},{},[7596],{"nodeType":183,"value":7597,"marks":7598,"data":7599},"Quels sont les taux d'amortissement dans le neuf ?",[],{},{"nodeType":197,"data":7601,"content":7602},{},[7603],{"nodeType":183,"value":7604,"marks":7605,"data":7606},"Dans l'immobilier neuf, les taux d'amortissement varient selon le niveau de loyer pratiqué. 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",[],{},{"nodeType":197,"data":8496,"content":8497},{},[8498,8502,8507,8511,8516,8520,8525,8529,8538],{"nodeType":183,"value":8499,"marks":8500,"data":8501},"Pour 2026, la ",[],{},{"nodeType":183,"value":8503,"marks":8504,"data":8506},"loi de finances",[8505],{"type":302},{},{"nodeType":183,"value":8508,"marks":8509,"data":8510}," (promulguée le 19 février 2026) confirme plusieurs mesures : la ",[],{},{"nodeType":183,"value":8512,"marks":8513,"data":8515},"loi anti-Airbnb",[8514],{"type":302},{},{"nodeType":183,"value":8517,"marks":8518,"data":8519}," (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":8521,"marks":8522,"data":8524},"création du statut de bailleur privé",[8523],{"type":302},{},{"nodeType":183,"value":8526,"marks":8527,"data":8528},", et la ",[],{},{"nodeType":192,"data":8530,"content":8532},{"uri":8531},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fprelevements-sociaux-en-lmnp",[8533],{"nodeType":183,"value":8534,"marks":8535,"data":8537},"hausse des prélèvements sociaux de 17,2% à 18,6%",[8536],{"type":302},{},{"nodeType":183,"value":8539,"marks":8540,"data":8541}," sur les revenus BIC (dont LMNP). L'amortissement LMNP est préservé sans plafonnement.",[],{},{"nodeType":3623,"data":8543,"content":8544},{},[],{"nodeType":197,"data":8546,"content":8547},{},[8548,8552,8557],{"nodeType":183,"value":8549,"marks":8550,"data":8551},"🟢 ",[],{},{"nodeType":183,"value":8553,"marks":8554,"data":8556},"ARTICLE À JOUR",[8555],{"type":302},{},{"nodeType":183,"value":8558,"marks":8559,"data":8560},"  : 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":8562,"content":8563},{},[8564],{"nodeType":183,"value":8565,"marks":8566,"data":8568},"Ce qui est ACQUIS pour le LMNP en 2026 :",[8567],{"type":302},{},{"nodeType":1328,"data":8570,"content":8571},{},[8572,8591,8601,8611,8621],{"nodeType":1332,"data":8573,"content":8574},{},[8575],{"nodeType":197,"data":8576,"content":8577},{},[8578,8582,8587],{"nodeType":183,"value":8579,"marks":8580,"data":8581},"✅ ",[],{},{"nodeType":183,"value":8583,"marks":8584,"data":8586},"Amortissement LMNP préservé",[8585],{"type":302},{},{"nodeType":183,"value":8588,"marks":8589,"data":8590}," : pas de plafonnement à 2%, le régime par composants reste inchangé",[],{},{"nodeType":1332,"data":8592,"content":8593},{},[8594],{"nodeType":197,"data":8595,"content":8596},{},[8597],{"nodeType":183,"value":8598,"marks":8599,"data":8600},"✅ Loi anti-Airbnb en vigueur : plafond 15 000 € \u002F 30% d'abattement pour meublés tourisme non classés",[],{},{"nodeType":1332,"data":8602,"content":8603},{},[8604],{"nodeType":197,"data":8605,"content":8606},{},[8607],{"nodeType":183,"value":8608,"marks":8609,"data":8610},"✅ Réintégration des amortissements dans la plus-value (sauf résidences étudiantes\u002Fseniors\u002FEHPAD)",[],{},{"nodeType":1332,"data":8612,"content":8613},{},[8614],{"nodeType":197,"data":8615,"content":8616},{},[8617],{"nodeType":183,"value":8618,"marks":8619,"data":8620},"✅ Création du statut du bailleur privé pour la location nue (amortissement de 3% à 5,5%)",[],{},{"nodeType":1332,"data":8622,"content":8623},{},[8624,8648],{"nodeType":197,"data":8625,"content":8626},{},[8627,8630,8635,8639,8644],{"nodeType":183,"value":8579,"marks":8628,"data":8629},[],{},{"nodeType":183,"value":8631,"marks":8632,"data":8634},"Hausse des prélèvements sociaux",[8633],{"type":302},{},{"nodeType":183,"value":8636,"marks":8637,"data":8638}," : CSG passée de 9,2% à 10,6%, portant le taux global de PS de 17,2% à ",[],{},{"nodeType":183,"value":8640,"marks":8641,"data":8643},"18,6%",[8642],{"type":302},{},{"nodeType":183,"value":8645,"marks":8646,"data":8647}," sur les revenus BIC (dont LMNP). Les plus-values immobilières restent à 17,2%.",[],{},{"nodeType":197,"data":8649,"content":8650},{},[8651],{"nodeType":183,"value":163,"marks":8652,"data":8653},[],{},{"nodeType":3623,"data":8655,"content":8656},{},[],{"nodeType":197,"data":8658,"content":8659},{},[8660],{"nodeType":183,"value":8661,"marks":8662,"data":8664},"Vous envisagez de revendre votre bien LMNP ?",[8663],{"type":302},{},{"nodeType":197,"data":8666,"content":8667},{},[8668,8672,8682],{"nodeType":183,"value":8669,"marks":8670,"data":8671},"Trackstone vous permet de ",[],{},{"nodeType":234,"data":8673,"content":8677},{"target":8674},{"sys":8675},{"id":8676,"type":11,"linkType":15},"MMV2LLlijv2k5r9o6aeBv",[8678],{"nodeType":183,"value":8679,"marks":8680,"data":8681},"céder votre investissement locatif meublé sans donner congé au locataire",[],{},{"nodeType":183,"value":8683,"marks":8684,"data":8685},". 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Le notaire intègre automatiquement la réintégration des amortissements dans son calcul de plus-value.",[],{},{"nodeType":519,"data":8687,"content":8691},{"target":8688},{"sys":8689},{"id":8690,"type":11,"linkType":15},"5KeU6LsqohhVLagLEqv90B",[],{"nodeType":315,"data":8693,"content":8694},{},[8695,8699],{"nodeType":183,"value":8696,"marks":8697,"data":8698},"Le LMNP en 2026 : loi anti-Airbnb votée ",[],{},{"nodeType":183,"value":8700,"marks":8701,"data":8703},"et loi de finances promulguée",[8702],{"type":302},{},{"nodeType":595,"data":8705,"content":8706},{},[8707],{"nodeType":183,"value":8708,"marks":8709,"data":8710},"Loi anti-Airbnb : réforme majeure des meublés de tourisme",[],{},{"nodeType":197,"data":8712,"content":8713},{},[8714,8718,8723],{"nodeType":183,"value":8715,"marks":8716,"data":8717},"⚠️ ",[],{},{"nodeType":183,"value":8719,"marks":8720,"data":8722},"Loi VOTÉE et PROMULGUÉE (loi n°2024-1039 du 7 novembre 2024)",[8721],{"type":302},{},{"nodeType":183,"value":8724,"marks":8725,"data":8726}," – Application CERTAINE aux revenus perçus dès le 1er janvier 2025, déclarés au printemps 2026 ",[],{},{"nodeType":197,"data":8728,"content":8729},{},[8730],{"nodeType":183,"value":8731,"marks":8732,"data":8733},"La loi de finances 2026 instaure un durcissement drastique de la fiscalité des meublés de tourisme non classés. 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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":9020,"content":9021},{},[9022],{"nodeType":183,"value":9023,"marks":9024,"data":9026},"Locations préservées par la réforme 2026 :",[9025],{"type":302},{},{"nodeType":197,"data":9028,"content":9029},{},[9030,9034,9039],{"nodeType":183,"value":9031,"marks":9032,"data":9033},"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":9035,"marks":9036,"data":9038},"83 600 €",[9037],{"type":302},{},{"nodeType":183,"value":9040,"marks":9041,"data":9042}," et abattement de 50%.",[],{},{"nodeType":197,"data":9044,"content":9045},{},[9046,9050,9054,9058,9068],{"nodeType":183,"value":9047,"marks":9048,"data":9049},"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":9035,"marks":9051,"data":9053},[9052],{"type":302},{},{"nodeType":183,"value":9055,"marks":9056,"data":9057}," et l'abattement de 50%. Les résidences de services exploitées sous bail commercial (",[],{},{"nodeType":234,"data":9059,"content":9063},{"target":9060},{"sys":9061},{"id":9062,"type":11,"linkType":15},"6jwQC5NYavASM7BzxaSG4x",[9064],{"nodeType":183,"value":9065,"marks":9066,"data":9067},"résidences étudiantes",[],{},{"nodeType":183,"value":9069,"marks":9070,"data":9071},", seniors, affaires, EHPAD) ne sont pas impactées, leur fiscalité demeurant strictement identique à 2025.",[],{},{"nodeType":197,"data":9073,"content":9074},{},[9075,9079,9083],{"nodeType":183,"value":9076,"marks":9077,"data":9078},"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":9035,"marks":9080,"data":9082},[9081],{"type":302},{},{"nodeType":183,"value":9084,"marks":9085,"data":9086}," et abattement de 50% au lieu des nouveaux 15 000 € et 30%.",[],{},{"nodeType":197,"data":9088,"content":9089},{},[9090],{"nodeType":183,"value":9091,"marks":9092,"data":9093},"Les critères d'obtention portent sur la superficie minimale, les équipements de confort (literie, cuisine, sanitaires) et l'état général du logement.",[],{},{"nodeType":2289,"data":9095,"content":9096},{},[9097],{"nodeType":197,"data":9098,"content":9099},{},[9100,9105,9109,9114,9118,9123,9127,9132,9136,9141,9145,9150],{"nodeType":183,"value":9101,"marks":9102,"data":9104},"Enregistrement obligatoire des meublés de tourisme (mai 2026)",[9103],{"type":302},{},{"nodeType":183,"value":9106,"marks":9107,"data":9108}," : La loi Le Meur rend obligatoire l'enregistrement de ",[],{},{"nodeType":183,"value":9110,"marks":9111,"data":9113},"tous les meublés de tourisme",[9112],{"type":302},{},{"nodeType":183,"value":9115,"marks":9116,"data":9117}," sur l'ensemble du territoire. Le portail national ",[],{},{"nodeType":183,"value":9119,"marks":9120,"data":9122},"Declaloc",[9121],{"type":302},{},{"nodeType":183,"value":9124,"marks":9125,"data":9126}," sera opérationnel au plus tard le ",[],{},{"nodeType":183,"value":9128,"marks":9129,"data":9131},"20 mai 2026",[9130],{"type":302},{},{"nodeType":183,"value":9133,"marks":9134,"data":9135},". À partir de cette date, aucune annonce ne pourra être publiée sans numéro d'enregistrement valide. Sanctions : ",[],{},{"nodeType":183,"value":9137,"marks":9138,"data":9140},"10 000 € maximum",[9139],{"type":302},{},{"nodeType":183,"value":9142,"marks":9143,"data":9144}," en cas de défaut d'enregistrement, ",[],{},{"nodeType":183,"value":9146,"marks":9147,"data":9149},"20 000 € maximum",[9148],{"type":302},{},{"nodeType":183,"value":9151,"marks":9152,"data":9153}," en cas de fausse déclaration",[],{},{"nodeType":595,"data":9155,"content":9156},{},[9157],{"nodeType":183,"value":9158,"marks":9159,"data":9160},"L'amortissement LMNP reste inchangé en 2026",[],{},{"nodeType":197,"data":9162,"content":9163},{},[9164,9167,9176,9180,9185],{"nodeType":183,"value":2276,"marks":9165,"data":9166},[],{},{"nodeType":192,"data":9168,"content":9170},{"uri":9169},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F3969",[9171],{"nodeType":183,"value":9172,"marks":9173,"data":9175},"sous-amendement n°I-3969",[9174],{"type":302},{},{"nodeType":183,"value":9177,"marks":9178,"data":9179}," déposé par Iñaki Echaniz (Socialistes) le 14 novembre 2025, qui proposait de plafonner l'amortissement LMNP à 2%, ",[],{},{"nodeType":183,"value":9181,"marks":9182,"data":9184},"n'a pas été retenu",[9183],{"type":302},{},{"nodeType":183,"value":9186,"marks":9187,"data":9188}," dans le texte final sur lequel le gouvernement a engagé sa responsabilité.",[],{},{"nodeType":197,"data":9190,"content":9191},{},[9192],{"nodeType":183,"value":9193,"marks":9194,"data":9196},"Les investisseurs LMNP au régime réel conservent :",[9195],{"type":302},{},{"nodeType":1328,"data":9198,"content":9199},{},[9200,9210,9229],{"nodeType":1332,"data":9201,"content":9202},{},[9203],{"nodeType":197,"data":9204,"content":9205},{},[9206],{"nodeType":183,"value":9207,"marks":9208,"data":9209},"L'amortissement par composants (bâti sur 25-30 ans, mobilier sur 5-7 ans)",[],{},{"nodeType":1332,"data":9211,"content":9212},{},[9213],{"nodeType":197,"data":9214,"content":9215},{},[9216,9220,9225],{"nodeType":183,"value":9217,"marks":9218,"data":9219},"Des taux effectifs de ",[],{},{"nodeType":183,"value":9221,"marks":9222,"data":9224},"2,5% à 4% ",[9223],{"type":302},{},{"nodeType":183,"value":9226,"marks":9227,"data":9228},"selon les composants",[],{},{"nodeType":1332,"data":9230,"content":9231},{},[9232],{"nodeType":197,"data":9233,"content":9234},{},[9235],{"nodeType":183,"value":9236,"marks":9237,"data":9238},"La déduction intégrale des charges et travaux",[],{},{"nodeType":197,"data":9240,"content":9241},{},[9242,9246,9251,9255,9264],{"nodeType":183,"value":9243,"marks":9244,"data":9245},"En revanche, le PLF 2026 crée un nouveau dispositif d'investissement locatif pour la ",[],{},{"nodeType":183,"value":9247,"marks":9248,"data":9250},"location nue uniquement : ",[9249],{"type":302},{},{"nodeType":183,"value":9252,"marks":9253,"data":9254},"le ",[],{},{"nodeType":234,"data":9256,"content":9259},{"target":9257},{"sys":9258},{"type":11,"linkType":15,"id":3489},[9260],{"nodeType":183,"value":9261,"marks":9262,"data":9263},"statut de bailleur privé, parfois appelé \"dispositif Jeanbrun\"",[],{},{"nodeType":183,"value":9265,"marks":9266,"data":9267},". Ce mécanisme introduit l'amortissement fiscal en location vide, historiquement réservé à la location meublée.",[],{},{"nodeType":197,"data":9269,"content":9270},{},[9271],{"nodeType":183,"value":9272,"marks":9273,"data":9275},"Conditions d'éligibilité :",[9274],{"type":302},{},{"nodeType":1328,"data":9277,"content":9278},{},[9279,9289,9303,9313],{"nodeType":1332,"data":9280,"content":9281},{},[9282],{"nodeType":197,"data":9283,"content":9284},{},[9285],{"nodeType":183,"value":9286,"marks":9287,"data":9288},"Location nue à usage de résidence principale",[],{},{"nodeType":1332,"data":9290,"content":9291},{},[9292],{"nodeType":197,"data":9293,"content":9294},{},[9295,9299],{"nodeType":183,"value":9296,"marks":9297,"data":9298},"Engagement de location de ",[],{},{"nodeType":183,"value":3595,"marks":9300,"data":9302},[9301],{"type":302},{},{"nodeType":1332,"data":9304,"content":9305},{},[9306],{"nodeType":197,"data":9307,"content":9308},{},[9309],{"nodeType":183,"value":9310,"marks":9311,"data":9312},"Loyers plafonnés (intermédiaire, social ou très social)",[],{},{"nodeType":1332,"data":9314,"content":9315},{},[9316],{"nodeType":197,"data":9317,"content":9318},{},[9319],{"nodeType":183,"value":9320,"marks":9321,"data":9322},"Locataires sous plafonds de ressources",[],{},{"nodeType":315,"data":9324,"content":9325},{},[9326],{"nodeType":183,"value":9327,"marks":9328,"data":9329},"Ce qui ne change pas sur le LMNP en 2026",[],{},{"nodeType":197,"data":9331,"content":9332},{},[9333],{"nodeType":183,"value":9334,"marks":9335,"data":9336},"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":595,"data":9338,"content":9339},{},[9340],{"nodeType":183,"value":9341,"marks":9342,"data":9344},"Déduction intégrale des charges et travaux au régime réel",[9343],{"type":302},{},{"nodeType":197,"data":9346,"content":9347},{},[9348,9352,9360],{"nodeType":183,"value":9349,"marks":9350,"data":9351},"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":9353,"content":9355},{"uri":9354},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-charges-deductibles",[9356],{"nodeType":183,"value":9357,"marks":9358,"data":9359},"La liste complète des charges déductibles est sur notre article à ce sujet.",[],{},{"nodeType":183,"value":163,"marks":9361,"data":9362},[],{},{"nodeType":197,"data":9364,"content":9365},{},[9366],{"nodeType":183,"value":9367,"marks":9368,"data":9369},"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":595,"data":9371,"content":9372},{},[9373],{"nodeType":183,"value":9374,"marks":9375,"data":9377},"Amortissement actif pendant la détention (mécanisme maintenu en 2026)",[9376],{"type":302},{},{"nodeType":197,"data":9379,"content":9380},{},[9381],{"nodeType":183,"value":9382,"marks":9383,"data":9384},"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":9386,"content":9387},{},[9388,9393,9397,9402],{"nodeType":183,"value":9389,"marks":9390,"data":9392},"Réforme 2025 :",[9391],{"type":302},{},{"nodeType":183,"value":9394,"marks":9395,"data":9396}," Les amortissements sont réintégrés dans la plus-value à la revente, ",[],{},{"nodeType":183,"value":9398,"marks":9399,"data":9401},"sauf pour les résidences étudiantes, seniors et EHPAD qui en sont totalement exonérées",[9400],{"type":302},{},{"nodeType":183,"value":196,"marks":9403,"data":9404},[],{},{"nodeType":197,"data":9406,"content":9407},{},[9408,9413],{"nodeType":183,"value":9409,"marks":9410,"data":9412},"Réforme 2026 :",[9411],{"type":302},{},{"nodeType":183,"value":9414,"marks":9415,"data":9416}," Le taux d'amortissement reste inchangé.",[],{},{"nodeType":595,"data":9418,"content":9419},{},[9420],{"nodeType":183,"value":9421,"marks":9422,"data":9424},"Exonération totale de plus-value après 30 ans de détention",[9423],{"type":302},{},{"nodeType":197,"data":9426,"content":9427},{},[9428],{"nodeType":183,"value":9429,"marks":9430,"data":9431},"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":9433,"content":9434},{},[9435],{"nodeType":183,"value":9436,"marks":9437,"data":9438},"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":9440,"content":9441},{},[9442],{"nodeType":183,"value":9443,"marks":9444,"data":9446},"Optimiser la détention longue : acheter des biens LMNP déjà loués",[9445],{"type":302},{},{"nodeType":197,"data":9448,"content":9449},{},[9450,9454,11135],{"nodeType":183,"value":9451,"marks":9452,"data":9453},"Si vous planifiez une détention de 22 à 30 ans pour bénéficier de l'exonération totale, privilégiez ",[],{},{"nodeType":234,"data":9455,"content":11130},{"target":9456},{"metadata":9457,"sys":9460,"fields":9469},{"tags":9458,"concepts":9459},[],[],{"space":9461,"id":9463,"type":15,"createdAt":9464,"updatedAt":9464,"environment":9465,"publishedVersion":47,"revision":34,"contentType":9467,"locale":28},{"sys":9462},{"type":11,"linkType":12,"id":13},"5GYnX8yvDqSmGal2rhzsEV","2025-10-28T14:18:37.666Z",{"sys":9466},{"id":20,"type":11,"linkType":21},{"sys":9468},{"type":11,"linkType":26,"id":117},{"title":9470,"slug":9471,"category":254,"author":133,"featureImage":9472,"excerpt":9491,"content":9492,"seoComponent":11111},"Tous nos conseils pour investir dans un appartement loué","investir-appartement-loue",{"metadata":9473,"sys":9476,"fields":9483},{"tags":9474,"concepts":9475},[],[],{"space":9477,"id":9479,"type":157,"createdAt":9480,"updatedAt":9480,"environment":9481,"publishedVersion":211,"revision":34,"locale":28},{"sys":9478},{"type":11,"linkType":12,"id":13},"QLaFmyYtTm51z3tijff9y","2025-10-28T14:18:33.028Z",{"sys":9482},{"id":20,"type":11,"linkType":21},{"title":9484,"description":163,"file":9485},"appartement meublé ",{"url":9486,"details":9487,"fileName":9490,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002FQLaFmyYtTm51z3tijff9y\u002Fc2af0886aedb01e5bc8227cd468ef00e\u002F60384__1_.jpg",{"size":9488,"image":9489},73349,{"width":3676,"height":3677},"60384 (1).jpg","Ce guide complet s'adresse aux investisseurs souhaitant comprendre toutes les dimensions de l'achat d'un logement occupé",{"data":9493,"content":9494,"nodeType":198},{},[9495,9511,9518,9525,9532,9539,9555,9571,9587,9594,9619,9626,9633,9649,9656,9964,9971,10013,10020,10053,10069,10076,10100,10107,10114,10130,10155,10180,10187,10212,10219,10226,10233,10249,10265,10277,10289,10296,10303,10328,10335,10342,10349,10365,10381,10397,10422,10429,10445,10461,10486,10493,10500,10507,10523,10548,10555,10562,10587,10603,10628,10635,10642,10649,10674,10681,10697,10722,10729,10736,10752,10768,10793,10800,10807,10814,10830,10854,10878,10885,10892,10908,10924,10931,10947,10954,10961,10968,10992,11016,11031,11072,11079,11095],{"data":9496,"content":9497,"nodeType":197},{},[9498,9502,9507],{"data":9499,"marks":9500,"value":9501,"nodeType":183},{},[],"Le marché immobilier français connaît une transformation notable : de plus en plus d'investisseurs privilégient l'achat de logements déjà occupés plutôt que de biens vacants. Cette stratégie d'investissement locatif présente des atouts considérables, notamment ",{"data":9503,"marks":9504,"value":9506,"nodeType":183},{},[9505],{"type":302},"l'absence totale de vacance locative",{"data":9508,"marks":9509,"value":9510,"nodeType":183},{},[]," et la génération immédiate de revenus locatifs. Pour un propriétaire bailleur, acheter un appartement loué signifie acquérir non seulement un bien immobilier, mais aussi un contrat de location actif et un flux de trésorerie opérationnel dès le premier jour.",{"data":9512,"content":9513,"nodeType":197},{},[9514],{"data":9515,"marks":9516,"value":9517,"nodeType":183},{},[],"Ce guide complet s'adresse aux investisseurs souhaitant comprendre toutes les dimensions de l'achat d'un logement occupé : avantages fiscaux, risques de dégradations, décote sur le prix de vente, et opportunités sur le marché locatif actuel. Que votre projet soit de constituer un patrimoine ou d'optimiser votre rentabilité locative, ce type d'investissement immobilier locatif comporte des spécificités qu'il est essentiel de maîtriser.",{"data":9519,"content":9520,"nodeType":315},{},[9521],{"data":9522,"marks":9523,"value":9524,"nodeType":183},{},[],"Pourquoi investir dans un appartement déjà loué ?",{"data":9526,"content":9527,"nodeType":595},{},[9528],{"data":9529,"marks":9530,"value":9531,"nodeType":183},{},[],"Les avantages d'acheter un bien occupé",{"data":9533,"content":9534,"nodeType":197},{},[9535],{"data":9536,"marks":9537,"value":9538,"nodeType":183},{},[],"L'investissement dans un logement loué présente quatre bénéfices majeurs qui transforment radicalement l'équation financière d'un projet immobilier locatif.",{"data":9540,"content":9541,"nodeType":197},{},[9542,9546,9551],{"data":9543,"marks":9544,"value":9545,"nodeType":183},{},[],"Contrairement à l'achat d'un bien vacant qui nécessite de trouver un locataire, ",{"data":9547,"marks":9548,"value":9550,"nodeType":183},{},[9549],{"type":302},"un appartement occupé génère des loyers dès la signature de l'acte authentique",{"data":9552,"marks":9553,"value":9554,"nodeType":183},{},[],". Le nouveau propriétaire bailleur commence immédiatement à percevoir le montant du loyer mensuel, ce qui améliore considérablement le rendement net de l'investissement. Cette continuité de revenus est particulièrement précieuse pour financer le crédit immobilier : les mensualités du prêt sont partiellement ou totalement couvertes dès le premier mois.",{"data":9556,"content":9557,"nodeType":197},{},[9558,9562,9567],{"data":9559,"marks":9560,"value":9561,"nodeType":183},{},[],"La vacance locative représente un coût important dans tout investissement immobilier : ",{"data":9563,"marks":9564,"value":9566,"nodeType":183},{},[9565],{"type":302},"elle peut réduire la rentabilité brute de 5 à 10%",{"data":9568,"marks":9569,"value":9570,"nodeType":183},{},[]," selon le type de location et le marché locatif local. En achetant un logement occupé, vous éliminez ce risque initial. Vous évitez également les frais de mise en location (honoraires d'agence immobilière, frais de diffusion d'annonces) qui peuvent atteindre un mois de loyer, ainsi que le coût des mois sans perception de revenus pendant la recherche du locataire.",{"data":9572,"content":9573,"nodeType":197},{},[9574,9578,9583],{"data":9575,"marks":9576,"value":9577,"nodeType":183},{},[],"Un bien déjà loué offre une preuve tangible de sa performance financière. ",{"data":9579,"marks":9580,"value":9582,"nodeType":183},{},[9581],{"type":302},"L'historique des paiements du loyer sur les 12 derniers mois",{"data":9584,"marks":9585,"value":9586,"nodeType":183},{},[]," permet de vérifier l'absence d'impayé et la régularité des revenus. Le montant actuel du loyer, comparé aux prix du marché locatif, indique si le bien est loué à sa juste valeur ou s'il existe une marge d'optimisation. Cette transparence facilite grandement le calcul de rentabilité et réduit l'incertitude inhérente à tout projet d'investissement locatif.",{"data":9588,"content":9589,"nodeType":197},{},[9590],{"data":9591,"marks":9592,"value":9593,"nodeType":183},{},[],"La présence d'un locataire en place confirme que le logement répond aux critères du marché : emplacement, type de bien, surface, équipements. Cette validation par le marché est particulièrement rassurante pour les investisseurs débutants qui souhaitent investir dans la pierre sans expertise approfondie du marché immobilier local. Si le bien se loue aujourd'hui, il continuera vraisemblablement à se louer demain, surtout dans les zones où existe une forte demande locative.",{"data":9595,"content":9596,"nodeType":197},{},[9597,9600,9605,9609,9616],{"data":9598,"marks":9599,"value":3194,"nodeType":183},{},[],{"data":9601,"marks":9602,"value":9604,"nodeType":183},{},[9603],{"type":302},"Découvrez tous les bénéfices",{"data":9606,"marks":9607,"value":9608,"nodeType":183},{},[]," : ",{"data":9610,"content":9611,"nodeType":192},{"uri":3126},[9612],{"data":9613,"marks":9614,"value":9615,"nodeType":183},{},[],"Tous les avantages d'acheter un bien immobilier déjà loué",{"data":9617,"marks":9618,"value":163,"nodeType":183},{},[],{"data":9620,"content":9621,"nodeType":595},{},[9622],{"data":9623,"marks":9624,"value":9625,"nodeType":183},{},[],"Est-ce vraiment rentable ?",{"data":9627,"content":9628,"nodeType":197},{},[9629],{"data":9630,"marks":9631,"value":9632,"nodeType":183},{},[],"La rentabilité d'un appartement loué se calcule différemment d'un bien vacant. La décote sur le prix de vente compense-t-elle réellement les contraintes du bail en cours ? Voici une analyse comparative objective.",{"data":9634,"content":9635,"nodeType":197},{},[9636,9640,9645],{"data":9637,"marks":9638,"value":9639,"nodeType":183},{},[],"Les biens occupés se négocient généralement avec ",{"data":9641,"marks":9642,"value":9644,"nodeType":183},{},[9643],{"type":302},"une décote comprise entre 5% et 15%",{"data":9646,"marks":9647,"value":9648,"nodeType":183},{},[]," par rapport à un bien équivalent vendu libre. Cette réduction du prix d'achat s'explique par les contraintes imposées au nouveau propriétaire : impossibilité d'habiter immédiatement le logement, limitation des travaux de rénovation possibles, et encadrement strict des augmentations de loyer par la loi.",{"data":9650,"content":9651,"nodeType":197},{},[9652],{"data":9653,"marks":9654,"value":9655,"nodeType":183},{},[],"Pour un appartement valorisé 200 000€ libre, l'achat occupé à 180 000€ (décote de 10%) représente une économie de 20 000€. Sur un financement sur 20 ans à 3,5%, cette économie réduit les mensualités d'environ 120€, améliorant directement le rendement locatif de l'opération.",{"data":9657,"content":9658,"nodeType":638},{},[9659,9701,9745,9789,9833,9876,9920],{"data":9660,"content":9661,"nodeType":642},{},[9662,9671,9681,9691],{"data":9663,"content":9664,"nodeType":646},{},[9665],{"data":9666,"content":9667,"nodeType":197},{},[9668],{"data":9669,"marks":9670,"value":653,"nodeType":183},{},[],{"data":9672,"content":9673,"nodeType":646},{},[9674],{"data":9675,"content":9676,"nodeType":197},{},[9677],{"data":9678,"marks":9679,"value":9680,"nodeType":183},{},[],"Bien occupé",{"data":9682,"content":9683,"nodeType":646},{},[9684],{"data":9685,"content":9686,"nodeType":197},{},[9687],{"data":9688,"marks":9689,"value":9690,"nodeType":183},{},[],"Bien vacant",{"data":9692,"content":9693,"nodeType":646},{},[9694],{"data":9695,"content":9696,"nodeType":197},{},[9697],{"data":9698,"marks":9699,"value":9700,"nodeType":183},{},[],"Différentiel",{"data":9702,"content":9703,"nodeType":642},{},[9704,9715,9725,9735],{"data":9705,"content":9706,"nodeType":646},{},[9707],{"data":9708,"content":9709,"nodeType":197},{},[9710],{"data":9711,"marks":9712,"value":9714,"nodeType":183},{},[9713],{"type":302},"Prix d'acquisition",{"data":9716,"content":9717,"nodeType":646},{},[9718],{"data":9719,"content":9720,"nodeType":197},{},[9721],{"data":9722,"marks":9723,"value":9724,"nodeType":183},{},[],"-10% (décote moyenne)",{"data":9726,"content":9727,"nodeType":646},{},[9728],{"data":9729,"content":9730,"nodeType":197},{},[9731],{"data":9732,"marks":9733,"value":9734,"nodeType":183},{},[],"Prix plein",{"data":9736,"content":9737,"nodeType":646},{},[9738],{"data":9739,"content":9740,"nodeType":197},{},[9741],{"data":9742,"marks":9743,"value":9744,"nodeType":183},{},[],"Économie de 20 000€ sur 200 000€",{"data":9746,"content":9747,"nodeType":642},{},[9748,9759,9769,9779],{"data":9749,"content":9750,"nodeType":646},{},[9751],{"data":9752,"content":9753,"nodeType":197},{},[9754],{"data":9755,"marks":9756,"value":9758,"nodeType":183},{},[9757],{"type":302},"Revenus mois 1",{"data":9760,"content":9761,"nodeType":646},{},[9762],{"data":9763,"content":9764,"nodeType":197},{},[9765],{"data":9766,"marks":9767,"value":9768,"nodeType":183},{},[],"Loyer immédiat",{"data":9770,"content":9771,"nodeType":646},{},[9772],{"data":9773,"content":9774,"nodeType":197},{},[9775],{"data":9776,"marks":9777,"value":9778,"nodeType":183},{},[],"0€",{"data":9780,"content":9781,"nodeType":646},{},[9782],{"data":9783,"content":9784,"nodeType":197},{},[9785],{"data":9786,"marks":9787,"value":9788,"nodeType":183},{},[],"+800€ dès le premier mois",{"data":9790,"content":9791,"nodeType":642},{},[9792,9803,9813,9823],{"data":9793,"content":9794,"nodeType":646},{},[9795],{"data":9796,"content":9797,"nodeType":197},{},[9798],{"data":9799,"marks":9800,"value":9802,"nodeType":183},{},[9801],{"type":302},"Vacance locative",{"data":9804,"content":9805,"nodeType":646},{},[9806],{"data":9807,"content":9808,"nodeType":197},{},[9809],{"data":9810,"marks":9811,"value":9812,"nodeType":183},{},[],"0 mois",{"data":9814,"content":9815,"nodeType":646},{},[9816],{"data":9817,"content":9818,"nodeType":197},{},[9819],{"data":9820,"marks":9821,"value":9822,"nodeType":183},{},[],"1 à 3 mois",{"data":9824,"content":9825,"nodeType":646},{},[9826],{"data":9827,"content":9828,"nodeType":197},{},[9829],{"data":9830,"marks":9831,"value":9832,"nodeType":183},{},[],"Gain de 800 à 2 400€",{"data":9834,"content":9835,"nodeType":642},{},[9836,9847,9856,9866],{"data":9837,"content":9838,"nodeType":646},{},[9839],{"data":9840,"content":9841,"nodeType":197},{},[9842],{"data":9843,"marks":9844,"value":9846,"nodeType":183},{},[9845],{"type":302},"Frais d'agence location",{"data":9848,"content":9849,"nodeType":646},{},[9850],{"data":9851,"content":9852,"nodeType":197},{},[9853],{"data":9854,"marks":9855,"value":9778,"nodeType":183},{},[],{"data":9857,"content":9858,"nodeType":646},{},[9859],{"data":9860,"content":9861,"nodeType":197},{},[9862],{"data":9863,"marks":9864,"value":9865,"nodeType":183},{},[],"800€ (1 mois)",{"data":9867,"content":9868,"nodeType":646},{},[9869],{"data":9870,"content":9871,"nodeType":197},{},[9872],{"data":9873,"marks":9874,"value":9875,"nodeType":183},{},[],"Économie de 800€",{"data":9877,"content":9878,"nodeType":642},{},[9879,9890,9900,9910],{"data":9880,"content":9881,"nodeType":646},{},[9882],{"data":9883,"content":9884,"nodeType":197},{},[9885],{"data":9886,"marks":9887,"value":9889,"nodeType":183},{},[9888],{"type":302},"Travaux possibles",{"data":9891,"content":9892,"nodeType":646},{},[9893],{"data":9894,"content":9895,"nodeType":197},{},[9896],{"data":9897,"marks":9898,"value":9899,"nodeType":183},{},[],"Limités",{"data":9901,"content":9902,"nodeType":646},{},[9903],{"data":9904,"content":9905,"nodeType":197},{},[9906],{"data":9907,"marks":9908,"value":9909,"nodeType":183},{},[],"Libres",{"data":9911,"content":9912,"nodeType":646},{},[9913],{"data":9914,"content":9915,"nodeType":197},{},[9916],{"data":9917,"marks":9918,"value":9919,"nodeType":183},{},[],"Contrainte temporaire",{"data":9921,"content":9922,"nodeType":642},{},[9923,9934,9944,9954],{"data":9924,"content":9925,"nodeType":646},{},[9926],{"data":9927,"content":9928,"nodeType":197},{},[9929],{"data":9930,"marks":9931,"value":9933,"nodeType":183},{},[9932],{"type":302},"Rentabilité brute",{"data":9935,"content":9936,"nodeType":646},{},[9937],{"data":9938,"content":9939,"nodeType":197},{},[9940],{"data":9941,"marks":9942,"value":9943,"nodeType":183},{},[],"Supérieure de 0,5 à 1%",{"data":9945,"content":9946,"nodeType":646},{},[9947],{"data":9948,"content":9949,"nodeType":197},{},[9950],{"data":9951,"marks":9952,"value":9953,"nodeType":183},{},[],"Standard",{"data":9955,"content":9956,"nodeType":646},{},[9957],{"data":9958,"content":9959,"nodeType":197},{},[9960],{"data":9961,"marks":9962,"value":9963,"nodeType":183},{},[],"Impact durable",{"data":9965,"content":9966,"nodeType":197},{},[9967],{"data":9968,"marks":9969,"value":9970,"nodeType":183},{},[],"Pour un appartement acheté 180 000€ (après décote de 10%) et loué 800€\u002Fmois :",{"data":9972,"content":9973,"nodeType":1328},{},[9974,9993],{"data":9975,"content":9976,"nodeType":1332},{},[9977],{"data":9978,"content":9979,"nodeType":197},{},[9980,9984,9988],{"data":9981,"marks":9982,"value":9933,"nodeType":183},{},[9983],{"type":302},{"data":9985,"marks":9986,"value":9987,"nodeType":183},{},[]," : (800 × 12) \u002F 180 000 = ",{"data":9989,"marks":9990,"value":9992,"nodeType":183},{},[9991],{"type":302},"5,33%",{"data":9994,"content":9995,"nodeType":1332},{},[9996],{"data":9997,"content":9998,"nodeType":197},{},[9999,10004,10008],{"data":10000,"marks":10001,"value":10003,"nodeType":183},{},[10002],{"type":302},"Rentabilité nette",{"data":10005,"marks":10006,"value":10007,"nodeType":183},{},[]," après charges (taxe foncière, frais de gestion, assurance) : environ ",{"data":10009,"marks":10010,"value":10012,"nodeType":183},{},[10011],{"type":302},"3,8% à 4,2%",{"data":10014,"content":10015,"nodeType":197},{},[10016],{"data":10017,"marks":10018,"value":10019,"nodeType":183},{},[],"Le même bien acheté libre à 200 000€ avec 2 mois de vacance initiale et des frais d'agence :",{"data":10021,"content":10022,"nodeType":1328},{},[10023,10033,10043],{"data":10024,"content":10025,"nodeType":1332},{},[10026],{"data":10027,"content":10028,"nodeType":197},{},[10029],{"data":10030,"marks":10031,"value":10032,"nodeType":183},{},[],"Coût total : 200 000 + 1 600€ (loyers perdus) + 800€ (agence) = 202 400€",{"data":10034,"content":10035,"nodeType":1332},{},[10036],{"data":10037,"content":10038,"nodeType":197},{},[10039],{"data":10040,"marks":10041,"value":10042,"nodeType":183},{},[],"Rentabilité brute : (800 × 12) \u002F 202 400 = 4,74%",{"data":10044,"content":10045,"nodeType":1332},{},[10046],{"data":10047,"content":10048,"nodeType":197},{},[10049],{"data":10050,"marks":10051,"value":10052,"nodeType":183},{},[],"Rentabilité nette : environ 3,2% à 3,6%",{"data":10054,"content":10055,"nodeType":197},{},[10056,10060,10065],{"data":10057,"marks":10058,"value":10059,"nodeType":183},{},[],"L'investissement dans un logement occupé affiche généralement ",{"data":10061,"marks":10062,"value":10064,"nodeType":183},{},[10063],{"type":302},"un rendement net supérieur de 0,5 à 1 point",{"data":10066,"marks":10067,"value":10068,"nodeType":183},{},[]," par rapport à un bien vacant équivalent, particulièrement durant les 3 premières années. Cette surperformance provient de la combinaison de la décote à l'achat, de l'absence de vacance locative, et de l'élimination des frais de mise en location. Pour un investisseur dont le projet est d'optimiser le ratio entre apport personnel et revenus locatifs, l'achat d'un appartement loué constitue souvent le choix le plus efficient.",{"data":10070,"content":10071,"nodeType":197},{},[10072],{"data":10073,"marks":10074,"value":10075,"nodeType":183},{},[],"Certaines situations justifient néanmoins d'acheter un logement libre : lorsque d'importants travaux de rénovation sont nécessaires pour repositionner le bien sur le marché locatif, quand le loyer actuel est significativement inférieur au marché (>15%), ou si vous souhaitez changer le type de location (passer de location vide à location meublée pour améliorer la rentabilité).",{"data":10077,"content":10078,"nodeType":197},{},[10079,10082,10087,10090,10097],{"data":10080,"marks":10081,"value":3194,"nodeType":183},{},[],{"data":10083,"marks":10084,"value":10086,"nodeType":183},{},[10085],{"type":302},"Analyse détaillée",{"data":10088,"marks":10089,"value":9608,"nodeType":183},{},[],{"data":10091,"content":10092,"nodeType":192},{"uri":6216},[10093],{"data":10094,"marks":10095,"value":10096,"nodeType":183},{},[],"Est-ce vraiment rentable d'acheter un bien déjà loué ?",{"data":10098,"marks":10099,"value":163,"nodeType":183},{},[],{"data":10101,"content":10102,"nodeType":315},{},[10103],{"data":10104,"marks":10105,"value":10106,"nodeType":183},{},[],"Comprendre la décote sur un bien occupé",{"data":10108,"content":10109,"nodeType":595},{},[10110],{"data":10111,"marks":10112,"value":10113,"nodeType":183},{},[],"Quelle décote attendre ?",{"data":10115,"content":10116,"nodeType":197},{},[10117,10121,10126],{"data":10118,"marks":10119,"value":10120,"nodeType":183},{},[],"La décote sur un appartement loué n'est pas un chiffre arbitraire, mais le résultat d'une équation économique qui reflète les contraintes imposées au nouveau propriétaire bailleur. Cette réduction du prix de vente se situe généralement ",{"data":10122,"marks":10123,"value":10125,"nodeType":183},{},[10124],{"type":302},"entre 5% et 15%",{"data":10127,"marks":10128,"value":10129,"nodeType":183},{},[]," selon plusieurs critères déterminants.",{"data":10131,"content":10132,"nodeType":197},{},[10133,10137,10142,10146,10151],{"data":10134,"marks":10135,"value":10136,"nodeType":183},{},[],"La décote varie significativement selon plusieurs facteurs. ",{"data":10138,"marks":10139,"value":10141,"nodeType":183},{},[10140],{"type":302},"La durée restante du bail",{"data":10143,"marks":10144,"value":10145,"nodeType":183},{},[]," joue un rôle majeur : plus le bail en cours a de temps restant, plus la décote sera importante. Un bail de 3 ans restant génère une décote supérieure à un bail de 6 mois. Le ",{"data":10147,"marks":10148,"value":10150,"nodeType":183},{},[10149],{"type":302},"montant du loyer par rapport au marché",{"data":10152,"marks":10153,"value":10154,"nodeType":183},{},[]," influence également le calcul : si le loyer actuel est inférieur de 10-15% au prix du marché locatif, la décote sera réduite car l'acheteur pourra augmenter le loyer. À l'inverse, un loyer déjà optimisé justifie une décote plus élevée.",{"data":10156,"content":10157,"nodeType":197},{},[10158,10162,10167,10171,10176],{"data":10159,"marks":10160,"value":10161,"nodeType":183},{},[],"Le profil du locataire compte aussi : un locataire avec ",{"data":10163,"marks":10164,"value":10166,"nodeType":183},{},[10165],{"type":302},"historique de paiement irréprochable",{"data":10168,"marks":10169,"value":10170,"nodeType":183},{},[]," et revenus stables rassure l'acheteur et peut réduire la décote. Un risque d'impayé perçu l'augmente. Le type de location influence la flexibilité : une location meublée avec bail de courte durée (1 an) génère moins de décote qu'une location vide avec bail de 3 ans, car elle offre plus de flexibilité au propriétaire. Enfin, dans les zones où existe une ",{"data":10172,"marks":10173,"value":10175,"nodeType":183},{},[10174],{"type":302},"forte demande locative",{"data":10177,"marks":10178,"value":10179,"nodeType":183},{},[],", la décote sera plus faible (5-8%) car le bien présente peu de risque.",{"data":10181,"content":10182,"nodeType":197},{},[10183],{"data":10184,"marks":10185,"value":10186,"nodeType":183},{},[],"Pour évaluer si la décote compense réellement les contraintes, comparez l'économie réalisée sur le prix d'achat, les revenus locatifs immédiats durant la période de contrainte, et le coût d'opportunité si vous achetiez libre (vacance + frais de recherche). Un appartement valorisé 250 000€ libre, proposé à 230 000€ occupé (décote de 8%, soit 20 000€), avec un loyer de 950€\u002Fmois et un bail de 2 ans restant, vous permet de percevoir 22 800€ de loyers sur ces 2 ans, tout en ayant économisé 20 000€ à l'achat. Le gain cumulé dépasse 40 000€.",{"data":10188,"content":10189,"nodeType":197},{},[10190,10193,10198,10201,10209],{"data":10191,"marks":10192,"value":3194,"nodeType":183},{},[],{"data":10194,"marks":10195,"value":10197,"nodeType":183},{},[10196],{"type":302},"Calculs et stratégies",{"data":10199,"marks":10200,"value":9608,"nodeType":183},{},[],{"data":10202,"content":10204,"nodeType":192},{"uri":10203},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvendre-bien-loue-decote",[10205],{"data":10206,"marks":10207,"value":10208,"nodeType":183},{},[],"Quelle décote pour un appartement loué ?",{"data":10210,"marks":10211,"value":163,"nodeType":183},{},[],{"data":10213,"content":10214,"nodeType":595},{},[10215],{"data":10216,"marks":10217,"value":10218,"nodeType":183},{},[],"Comment négocier efficacement ?",{"data":10220,"content":10221,"nodeType":197},{},[10222],{"data":10223,"marks":10224,"value":10225,"nodeType":183},{},[],"La négociation d'un bien occupé suit des règles spécifiques qui diffèrent de l'achat immobilier standard. Votre capacité à argumenter sur les contraintes du bail en cours constitue votre principal levier pour obtenir un prix inférieur.",{"data":10227,"content":10228,"nodeType":197},{},[10229],{"data":10230,"marks":10231,"value":10232,"nodeType":183},{},[],"Utilisez des arguments concrets pendant la négociation. ",{"data":10234,"content":10235,"nodeType":197},{},[10236,10240,10245],{"data":10237,"marks":10238,"value":10239,"nodeType":183},{},[],"Mentionnez ",{"data":10241,"marks":10242,"value":10244,"nodeType":183},{},[10243],{"type":302},"la durée du bail restant",{"data":10246,"marks":10247,"value":10248,"nodeType":183},{},[]," : \"Il reste 30 mois de bail, ce qui représente une période où je ne pourrai ni habiter le logement ni réaliser de travaux de rénovation majeurs.\" ",{"data":10250,"content":10251,"nodeType":197},{},[10252,10256,10261],{"data":10253,"marks":10254,"value":10255,"nodeType":183},{},[],"Évoquez ",{"data":10257,"marks":10258,"value":10260,"nodeType":183},{},[10259],{"type":302},"les limitations sur l'augmentation du loyer",{"data":10262,"marks":10263,"value":10264,"nodeType":183},{},[]," : \"Le loyer actuel est proche du plafond de la zone tendue, ma marge de progression est limitée à l'indexation IRL annuelle.\" ",{"data":10266,"content":10267,"nodeType":197},{},[10268,10273],{"data":10269,"marks":10270,"value":10272,"nodeType":183},{},[10271],{"type":302},"Soulignez le risque locatif assumé ",{"data":10274,"marks":10275,"value":10276,"nodeType":183},{},[],": \"Je reprends le contrat de location sans période d'observation, avec le risque potentiel de contentieux ou d'impayé.\" ",{"data":10278,"content":10279,"nodeType":197},{},[10280,10285],{"data":10281,"marks":10282,"value":10284,"nodeType":183},{},[10283],{"type":302},"N'oubliez pas la valeur à la revente :",{"data":10286,"marks":10287,"value":10288,"nodeType":183},{},[]," \"Un bien occupé sera également plus difficile à revendre, avec une décote similaire à supporter.\"",{"data":10290,"content":10291,"nodeType":197},{},[10292],{"data":10293,"marks":10294,"value":10295,"nodeType":183},{},[],"Ne mentionnez jamais votre intention de donner congé au locataire pour habiter le logement ou réaliser des travaux, même si c'est votre projet à terme. Le vendeur pourrait considérer que la contrainte du bail est faible pour vous et refuser toute décote. Ne négociez pas uniquement sur la décote sans analyser si le montant du loyer et la qualité du locataire justifient l'investissement locatif.",{"data":10297,"content":10298,"nodeType":197},{},[10299],{"data":10300,"marks":10301,"value":10302,"nodeType":183},{},[],"Les vendeurs de biens occupés ont généralement deux profils : ceux qui souhaitent vendre rapidement sans gérer un congé pour vente, et ceux qui vendent par nécessité (succession, déménagement). Identifier le profil du vendeur vous permet d'adapter votre stratégie. Pour les premiers, insistez sur la rapidité de votre acquisition. Pour les seconds, mettez en avant la sécurité de votre financement et votre capacité à aller au compromis de vente rapidement.",{"data":10304,"content":10305,"nodeType":197},{},[10306,10309,10314,10317,10325],{"data":10307,"marks":10308,"value":3194,"nodeType":183},{},[],{"data":10310,"marks":10311,"value":10313,"nodeType":183},{},[10312],{"type":302},"Techniques avancées",{"data":10315,"marks":10316,"value":9608,"nodeType":183},{},[],{"data":10318,"content":10320,"nodeType":192},{"uri":10319},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fnegocier-achat-bien-loue",[10321],{"data":10322,"marks":10323,"value":10324,"nodeType":183},{},[],"Comment négocier l'achat d'un bien immobilier déjà loué ?",{"data":10326,"marks":10327,"value":163,"nodeType":183},{},[],{"data":10329,"content":10330,"nodeType":315},{},[10331],{"data":10332,"marks":10333,"value":10334,"nodeType":183},{},[],"Les démarches pour acheter un bien occupé",{"data":10336,"content":10337,"nodeType":595},{},[10338],{"data":10339,"marks":10340,"value":10341,"nodeType":183},{},[],"Le processus d'acquisition étape par étape",{"data":10343,"content":10344,"nodeType":197},{},[10345],{"data":10346,"marks":10347,"value":10348,"nodeType":183},{},[],"L'achat d'un logement occupé nécessite des vérifications spécifiques avant la signature du compromis de vente. Ces démarches protègent votre investissement immobilier et sécurisent vos revenus locatifs futurs.",{"data":10350,"content":10351,"nodeType":197},{},[10352,10356,10361],{"data":10353,"marks":10354,"value":10355,"nodeType":183},{},[],"Avant tout engagement, demandez au vendeur ",{"data":10357,"marks":10358,"value":10360,"nodeType":183},{},[10359],{"type":302},"l'historique des paiements du loyer sur les 12 derniers mois",{"data":10362,"marks":10363,"value":10364,"nodeType":183},{},[]," pour vérifier l'absence d'impayé. Analysez le contrat de location en cours pour identifier la durée restante du bail, le montant du loyer, les clauses particulières, et la date de dernière révision. Vérifiez que le dépôt de garantie a bien été versé et qu'aucun contentieux n'est en cours avec le locataire.",{"data":10366,"content":10367,"nodeType":197},{},[10368,10372,10377],{"data":10369,"marks":10370,"value":10371,"nodeType":183},{},[],"Le vendeur doit vous fournir des documents essentiels : ",{"data":10373,"marks":10374,"value":10376,"nodeType":183},{},[10375],{"type":302},"le bail en cours signé, les quittances de loyer des 12 derniers mois, l'état des lieux d'entrée",{"data":10378,"marks":10379,"value":10380,"nodeType":183},{},[],", la preuve du dépôt de garantie, et tout échange écrit avec le locataire (courriers recommandés, mises en demeure). Ces documents permettent d'évaluer le risque locatif et de calculer précisément la rentabilité nette de votre acquisition.",{"data":10382,"content":10383,"nodeType":197},{},[10384,10388,10393],{"data":10385,"marks":10386,"value":10387,"nodeType":183},{},[],"L'achat immobilier d'un bien occupé suit un calendrier similaire à un bien vacant, avec une étape supplémentaire : ",{"data":10389,"marks":10390,"value":10392,"nodeType":183},{},[10391],{"type":302},"l'information du locataire",{"data":10394,"marks":10395,"value":10396,"nodeType":183},{},[],". Dès la signature du compromis, le vendeur ou l'acquéreur doit notifier le locataire du changement de propriétaire à venir. À la signature de l'acte authentique, le nouveau propriétaire bailleur devient automatiquement partie au bail en cours, sans interruption du contrat de location. Le locataire conserve tous ses droits et la durée de bail continue normalement.",{"data":10398,"content":10399,"nodeType":197},{},[10400,10403,10408,10411,10419],{"data":10401,"marks":10402,"value":3194,"nodeType":183},{},[],{"data":10404,"marks":10405,"value":10407,"nodeType":183},{},[10406],{"type":302},"Guide complet",{"data":10409,"marks":10410,"value":9608,"nodeType":183},{},[],{"data":10412,"content":10414,"nodeType":192},{"uri":10413},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-demarches",[10415],{"data":10416,"marks":10417,"value":10418,"nodeType":183},{},[],"Quelles sont les démarches pour acheter un bien déjà loué ?",{"data":10420,"marks":10421,"value":163,"nodeType":183},{},[],{"data":10423,"content":10424,"nodeType":595},{},[10425],{"data":10426,"marks":10427,"value":10428,"nodeType":183},{},[],"Cas particulier : zone tendue",{"data":10430,"content":10431,"nodeType":197},{},[10432,10436,10441],{"data":10433,"marks":10434,"value":10435,"nodeType":183},{},[],"Les zones tendues (définies par décret) imposent un ",{"data":10437,"marks":10438,"value":10440,"nodeType":183},{},[10439],{"type":302},"encadrement strict des loyers",{"data":10442,"marks":10443,"value":10444,"nodeType":183},{},[]," qui impacte directement votre stratégie d'investissement locatif. Dans ces zones, vous ne pouvez pas augmenter le loyer librement lors du rachat du bien occupé.",{"data":10446,"content":10447,"nodeType":197},{},[10448,10452,10457],{"data":10449,"marks":10450,"value":10451,"nodeType":183},{},[],"La loi impose de respecter le ",{"data":10453,"marks":10454,"value":10456,"nodeType":183},{},[10455],{"type":302},"loyer du locataire en place",{"data":10458,"marks":10459,"value":10460,"nodeType":183},{},[],", même si celui-ci est inférieur au marché locatif. Vous ne pourrez l'augmenter qu'à hauteur de l'indexation annuelle sur l'IRL (Indice de Référence des Loyers), sauf si le loyer est manifestement sous-évalué (plus de 20% sous le marché) et sous conditions strictes. Cette contrainte doit absolument être intégrée dans votre calcul de rentabilité avant l'achat.",{"data":10462,"content":10463,"nodeType":197},{},[10464,10467,10472,10475,10483],{"data":10465,"marks":10466,"value":3194,"nodeType":183},{},[],{"data":10468,"marks":10469,"value":10471,"nodeType":183},{},[10470],{"type":302},"Impact sur votre investissement",{"data":10473,"marks":10474,"value":9608,"nodeType":183},{},[],{"data":10476,"content":10478,"nodeType":192},{"uri":10477},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-un-bien-deja-loue-en-zone-tendue",[10479],{"data":10480,"marks":10481,"value":10482,"nodeType":183},{},[],"Acheter un bien déjà loué en zone tendue : quel impact ?",{"data":10484,"marks":10485,"value":163,"nodeType":183},{},[],{"data":10487,"content":10488,"nodeType":315},{},[10489],{"data":10490,"marks":10491,"value":10492,"nodeType":183},{},[],"Gérer le bien après l'achat",{"data":10494,"content":10495,"nodeType":595},{},[10496],{"data":10497,"marks":10498,"value":10499,"nodeType":183},{},[],"Augmentation du loyer possible ?",{"data":10501,"content":10502,"nodeType":197},{},[10503],{"data":10504,"marks":10505,"value":10506,"nodeType":183},{},[],"Contrairement à une idée répandue, acheter un appartement loué ne vous permet pas d'augmenter librement le montant du loyer dès l'acquisition. Le cadre légal protège le locataire en place.",{"data":10508,"content":10509,"nodeType":197},{},[10510,10514,10519],{"data":10511,"marks":10512,"value":10513,"nodeType":183},{},[],"Vous pouvez réviser le loyer ",{"data":10515,"marks":10516,"value":10518,"nodeType":183},{},[10517],{"type":302},"une fois par an",{"data":10520,"marks":10521,"value":10522,"nodeType":183},{},[]," si une clause d'indexation figure dans le bail, en appliquant la variation de l'IRL. Cette augmentation reste généralement modeste (entre 2% et 4% selon les années). Pour des augmentations supérieures, vous devrez attendre le renouvellement du bail ou le départ du locataire, sauf cas spécifiques (travaux importants, loyer manifestement sous-évalué).",{"data":10524,"content":10525,"nodeType":197},{},[10526,10529,10534,10537,10545],{"data":10527,"marks":10528,"value":3194,"nodeType":183},{},[],{"data":10530,"marks":10531,"value":10533,"nodeType":183},{},[10532],{"type":302},"Stratégies légales",{"data":10535,"marks":10536,"value":9608,"nodeType":183},{},[],{"data":10538,"content":10540,"nodeType":192},{"uri":10539},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-augmentation-loyer",[10541],{"data":10542,"marks":10543,"value":10544,"nodeType":183},{},[],"Comment augmenter le loyer lors du rachat d'un bien occupé ?",{"data":10546,"marks":10547,"value":163,"nodeType":183},{},[],{"data":10549,"content":10550,"nodeType":595},{},[10551],{"data":10552,"marks":10553,"value":10554,"nodeType":183},{},[],"Peut-on faire des travaux ?",{"data":10556,"content":10557,"nodeType":197},{},[10558],{"data":10559,"marks":10560,"value":10561,"nodeType":183},{},[],"La réalisation de travaux de rénovation dans un logement occupé est encadrée par la loi et dépend de leur nature.",{"data":10563,"content":10564,"nodeType":197},{},[10565,10569,10574,10578,10583],{"data":10566,"marks":10567,"value":10568,"nodeType":183},{},[],"Vous pouvez réaliser librement les ",{"data":10570,"marks":10571,"value":10573,"nodeType":183},{},[10572],{"type":302},"travaux urgents",{"data":10575,"marks":10576,"value":10577,"nodeType":183},{},[]," (réparation de fuite, remplacement de chaudière défectueuse) qui concernent la sécurité ou la salubrité. Pour les ",{"data":10579,"marks":10580,"value":10582,"nodeType":183},{},[10581],{"type":302},"travaux d'amélioration",{"data":10584,"marks":10585,"value":10586,"nodeType":183},{},[]," non urgents (changement de cuisine, rénovation salle de bain), vous devez obtenir l'accord du locataire. Si celui-ci refuse, vous ne pourrez les réaliser qu'à son départ.",{"data":10588,"content":10589,"nodeType":197},{},[10590,10594,10599],{"data":10591,"marks":10592,"value":10593,"nodeType":183},{},[],"Les travaux ne doivent jamais excéder ",{"data":10595,"marks":10596,"value":10598,"nodeType":183},{},[10597],{"type":302},"21 jours consécutifs",{"data":10600,"marks":10601,"value":10602,"nodeType":183},{},[]," ni priver le locataire de la jouissance du logement pendant plus de 40 jours par an. Cette contrainte limite considérablement votre capacité à valoriser le bien tant qu'il reste occupé.",{"data":10604,"content":10605,"nodeType":197},{},[10606,10609,10614,10617,10625],{"data":10607,"marks":10608,"value":3194,"nodeType":183},{},[],{"data":10610,"marks":10611,"value":10613,"nodeType":183},{},[10612],{"type":302},"Droits et procédures",{"data":10615,"marks":10616,"value":9608,"nodeType":183},{},[],{"data":10618,"content":10620,"nodeType":192},{"uri":10619},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-travaux",[10621],{"data":10622,"marks":10623,"value":10624,"nodeType":183},{},[],"Faire des travaux dans un logement occupé, c'est possible ?",{"data":10626,"marks":10627,"value":163,"nodeType":183},{},[],{"data":10629,"content":10630,"nodeType":315},{},[10631],{"data":10632,"marks":10633,"value":10634,"nodeType":183},{},[],"Cas particuliers et situations spécifiques",{"data":10636,"content":10637,"nodeType":595},{},[10638],{"data":10639,"marks":10640,"value":10641,"nodeType":183},{},[],"Acheter pour habiter soi-même",{"data":10643,"content":10644,"nodeType":197},{},[10645],{"data":10646,"marks":10647,"value":10648,"nodeType":183},{},[],"Vous pouvez tout à fait acheter un appartement loué avec l'intention d'y habiter, mais vous devrez respecter un cadre légal strict qui protège le locataire en place. Cette stratégie d'achat immobilier nécessite de la patience et une planification rigoureuse.",{"data":10650,"content":10651,"nodeType":197},{},[10652,10656,10661,10665,10670],{"data":10653,"marks":10654,"value":10655,"nodeType":183},{},[],"Pour récupérer le logement, vous devez délivrer au locataire un ",{"data":10657,"marks":10658,"value":10660,"nodeType":183},{},[10659],{"type":302},"congé pour reprise",{"data":10662,"marks":10663,"value":10664,"nodeType":183},{},[]," en respectant des délais légaux stricts : ",{"data":10666,"marks":10667,"value":10669,"nodeType":183},{},[10668],{"type":302},"6 mois de préavis pour une location vide, 3 mois pour une location meublée",{"data":10671,"marks":10672,"value":10673,"nodeType":183},{},[],". Ce congé doit être notifié par lettre recommandée avec accusé de réception et mentionner obligatoirement le motif (occupation personnelle ou par un proche : conjoint, partenaire de PACS, concubin, ascendants ou descendants).",{"data":10675,"content":10676,"nodeType":197},{},[10677],{"data":10678,"marks":10679,"value":10680,"nodeType":183},{},[],"Si vous achetez un bien avec un bail en cours de 2 ans restant, vous devrez attendre l'échéance du bail pour donner congé. Vous ne pouvez pas interrompre le contrat de location avant son terme, sauf accord amiable avec le locataire. Cette contrainte de temps doit être intégrée dans votre projet : si vous avez besoin du logement rapidement, l'achat d'un bien occupé n'est pas adapté à votre situation.",{"data":10682,"content":10683,"nodeType":197},{},[10684,10688,10693],{"data":10685,"marks":10686,"value":10687,"nodeType":183},{},[],"Vous pouvez négocier une ",{"data":10689,"marks":10690,"value":10692,"nodeType":183},{},[10691],{"type":302},"compensation financière",{"data":10694,"marks":10695,"value":10696,"nodeType":183},{},[]," avec le locataire pour qu'il libère le logement avant la fin du bail (indemnité de départ). Cette solution, bien que coûteuse, peut réduire votre délai d'attente. Autre option : acheter un bien dont le bail arrive bientôt à échéance (moins de 6 mois restant) pour donner congé rapidement après l'acquisition.",{"data":10698,"content":10699,"nodeType":197},{},[10700,10703,10708,10711,10719],{"data":10701,"marks":10702,"value":3194,"nodeType":183},{},[],{"data":10704,"marks":10705,"value":10707,"nodeType":183},{},[10706],{"type":302},"Procédures et délais",{"data":10709,"marks":10710,"value":9608,"nodeType":183},{},[],{"data":10712,"content":10714,"nodeType":192},{"uri":10713},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-bien-loue-pour-habiter",[10715],{"data":10716,"marks":10717,"value":10718,"nodeType":183},{},[],"Puis-je acheter un appartement déjà loué pour l'habiter ?",{"data":10720,"marks":10721,"value":163,"nodeType":183},{},[],{"data":10723,"content":10724,"nodeType":595},{},[10725],{"data":10726,"marks":10727,"value":10728,"nodeType":183},{},[],"Comprendre la perspective du vendeur",{"data":10730,"content":10731,"nodeType":197},{},[10732],{"data":10733,"marks":10734,"value":10735,"nodeType":183},{},[],"Comprendre pourquoi un propriétaire choisit de vendre occupé plutôt que libre améliore considérablement votre capacité de négociation et vous aide à identifier les vraies opportunités du marché immobilier.",{"data":10737,"content":10738,"nodeType":197},{},[10739,10743,10748],{"data":10740,"marks":10741,"value":10742,"nodeType":183},{},[],"Les vendeurs optent pour cette stratégie pour ",{"data":10744,"marks":10745,"value":10747,"nodeType":183},{},[10746],{"type":302},"éviter la vacance locative",{"data":10749,"marks":10750,"value":10751,"nodeType":183},{},[]," durant le processus de vente, qui peut durer plusieurs mois. Ils continuent à percevoir des revenus locatifs pendant la commercialisation du bien. Autre raison fréquente : ils ne souhaitent pas gérer la procédure de congé pour vente (préavis de 6 mois, risque de refus du locataire d'organiser des visites). Dans les successions, les héritiers préfèrent souvent vendre occupé pour simplifier la gestion et accélérer le règlement.",{"data":10753,"content":10754,"nodeType":197},{},[10755,10759,10764],{"data":10756,"marks":10757,"value":10758,"nodeType":183},{},[],"Cette situation de vente crée une opportunité : le vendeur accepte généralement une décote pour compenser la contrainte du bail en cours. Vous bénéficiez d'une ",{"data":10760,"marks":10761,"value":10763,"nodeType":183},{},[10762],{"type":302},"preuve tangible de la rentabilité locative",{"data":10765,"marks":10766,"value":10767,"nodeType":183},{},[]," (historique de loyers perçus) et d'un locataire déjà installé, ce qui élimine le risque et le coût de la recherche locative. Le vendeur fournit également tous les documents du contrat de location, vous donnant une transparence totale sur la gestion locative passée.",{"data":10769,"content":10770,"nodeType":197},{},[10771,10774,10779,10782,10790],{"data":10772,"marks":10773,"value":3194,"nodeType":183},{},[],{"data":10775,"marks":10776,"value":10778,"nodeType":183},{},[10777],{"type":302},"Comprendre le marché",{"data":10780,"marks":10781,"value":9608,"nodeType":183},{},[],{"data":10783,"content":10785,"nodeType":192},{"uri":10784},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue",[10786],{"data":10787,"marks":10788,"value":10789,"nodeType":183},{},[],"Notre guide pour la vente d'un appartement loué",{"data":10791,"marks":10792,"value":163,"nodeType":183},{},[],{"data":10794,"content":10795,"nodeType":315},{},[10796],{"data":10797,"marks":10798,"value":10799,"nodeType":183},{},[],"Trouver le bon bien déjà loué",{"data":10801,"content":10802,"nodeType":595},{},[10803],{"data":10804,"marks":10805,"value":10806,"nodeType":183},{},[],"Où chercher des appartements occupés ?",{"data":10808,"content":10809,"nodeType":197},{},[10810],{"data":10811,"marks":10812,"value":10813,"nodeType":183},{},[],"Le marché des biens occupés reste moins visible que celui des biens vacants, car les propriétaires ne communiquent pas toujours sur le statut locatif dans leurs annonces immobilières. Cette opacité nécessite une approche de recherche spécifique.",{"data":10815,"content":10816,"nodeType":197},{},[10817,10821,10826],{"data":10818,"marks":10819,"value":10820,"nodeType":183},{},[],"Les agences immobilières proposent des biens occupés, mais ils représentent rarement plus de 10-15% de leur portefeuille. Les notaires disposent également d'offres, particulièrement dans les successions. Les plateformes généralistes (SeLoger, Bien'ici) contiennent des biens loués, mais le tri reste difficile car ",{"data":10822,"marks":10823,"value":10825,"nodeType":183},{},[10824],{"type":302},"le statut \"occupé\" n'est pas toujours précisé",{"data":10827,"marks":10828,"value":10829,"nodeType":183},{},[]," dans les critères de recherche. Cette fragmentation de l'information complique l'accès aux meilleures opportunités d'investissement locatif.",{"data":10831,"content":10832,"nodeType":197},{},[10833,10837,10842,10846,10851],{"data":10834,"marks":10835,"value":10836,"nodeType":183},{},[],"Trackstone a été créée pour résoudre précisément ce problème : offrir aux investisseurs un accès direct à des ",{"data":10838,"marks":10839,"value":10841,"nodeType":183},{},[10840],{"type":302},"appartements déjà loués, vérifiés et analysés financièrement",{"data":10843,"marks":10844,"value":10845,"nodeType":183},{},[],". La plateforme centralise exclusivement des biens occupés avec une transparence totale sur le bail en cours, l'historique de paiement des loyers, et le calcul de rentabilité nette. Chaque bien est vérifié (bail, titre de propriété, historique locatif) avant publication, éliminant les risques d'impayé ou de contentieux cachés. Vous accédez à des données que vous ne trouveriez jamais dans une annonce standard : ",{"data":10847,"marks":10848,"value":10850,"nodeType":183},{},[10849],{"type":302},"taux de rendement exact, cashflow mensuel, TRI sur 10 ans",{"data":10852,"marks":10853,"value":196,"nodeType":183},{},[],{"data":10855,"content":10877,"nodeType":519},{"target":10856},{"metadata":10857,"sys":10860,"fields":10871},{"tags":10858,"concepts":10859},[],[],{"space":10861,"id":10863,"type":15,"createdAt":10864,"updatedAt":10865,"environment":10866,"publishedVersion":144,"revision":48,"contentType":10868,"locale":28},{"sys":10862},{"type":11,"linkType":12,"id":13},"1hQA8Q3hJ6TexX2x5d6koh","2024-03-28T14:59:25.625Z","2024-05-15T21:16:45.030Z",{"sys":10867},{"id":20,"type":11,"linkType":21},{"sys":10869},{"type":11,"linkType":26,"id":10870},"ctaButton",{"name":10872,"title":10872,"actionUrl":10873,"style":10874,"size":10875,"icon":10876},"Trouver un bien rentable","https:\u002F\u002Fwww.trackstone.fr\u002Fbiens","blue dark","large","Flèche",[],{"data":10879,"content":10880,"nodeType":595},{},[10881],{"data":10882,"marks":10883,"value":10884,"nodeType":183},{},[],"Les critères de sélection essentiels",{"data":10886,"content":10887,"nodeType":197},{},[10888],{"data":10889,"marks":10890,"value":10891,"nodeType":183},{},[],"Tous les appartements loués ne constituent pas des investissements immobiliers pertinents. Quatre critères déterminent la qualité réelle d'une opportunité.",{"data":10893,"content":10894,"nodeType":197},{},[10895,10899,10904],{"data":10896,"marks":10897,"value":10898,"nodeType":183},{},[],"Vérifiez ",{"data":10900,"marks":10901,"value":10903,"nodeType":183},{},[10902],{"type":302},"l'historique de paiement sur 12 mois minimum",{"data":10905,"marks":10906,"value":10907,"nodeType":183},{},[]," : aucun impayé, aucun retard récurrent. Demandez les revenus du locataire (idéalement 3 fois le montant du loyer) et la stabilité de sa situation professionnelle (CDI, ancienneté). Un bon locataire déjà en place vaut une décote moindre, car il sécurise vos revenus locatifs pour plusieurs années.",{"data":10909,"content":10910,"nodeType":197},{},[10911,10915,10920],{"data":10912,"marks":10913,"value":10914,"nodeType":183},{},[],"Comparez le loyer actuel avec les prix du marché local (en €\u002Fm²). Un loyer inférieur de 10-15% au marché représente une opportunité d'optimisation future. Un loyer déjà au plafond du marché limite votre marge de progression mais garantit une ",{"data":10916,"marks":10917,"value":10919,"nodeType":183},{},[10918],{"type":302},"rentabilité brute maximale",{"data":10921,"marks":10922,"value":10923,"nodeType":183},{},[]," dès l'achat. Méfiez-vous des loyers supérieurs au marché : risque de départ du locataire ou de difficulté à relouer au même prix.",{"data":10925,"content":10926,"nodeType":197},{},[10927],{"data":10928,"marks":10929,"value":10930,"nodeType":183},{},[],"Même occupé, faites réaliser un diagnostic complet (électricité, plomberie, DPE). Les travaux de rénovation urgents impacteront votre rentabilité nette et peuvent être difficiles à réaliser avec un locataire en place. Privilégiez les biens en bon état nécessitant uniquement un entretien standard.",{"data":10932,"content":10933,"nodeType":197},{},[10934,10938,10943],{"data":10935,"marks":10936,"value":10937,"nodeType":183},{},[],"Ne vous contentez jamais de la rentabilité brute. Calculez le ",{"data":10939,"marks":10940,"value":10942,"nodeType":183},{},[10941],{"type":302},"rendement net-net",{"data":10944,"marks":10945,"value":10946,"nodeType":183},{},[]," en déduisant : taxe foncière, charges de copropriété non récupérables, frais de gestion locative, assurance PNO, provisions pour travaux. Un appartement affiché à 6% brut peut descendre à 3,5% net-net selon les charges. Cette métrique seule détermine si l'investissement locatif mérite votre apport personnel et votre crédit immobilier.",{"data":10948,"content":10949,"nodeType":315},{},[10950],{"data":10951,"marks":10952,"value":10953,"nodeType":183},{},[],"Aspects fiscaux et financiers",{"data":10955,"content":10956,"nodeType":595},{},[10957],{"data":10958,"marks":10959,"value":10960,"nodeType":183},{},[],"Optimisation fiscale de l'investissement",{"data":10962,"content":10963,"nodeType":197},{},[10964],{"data":10965,"marks":10966,"value":10967,"nodeType":183},{},[],"L'achat d'un appartement loué ouvre droit aux mêmes avantages fiscaux qu'un bien vacant, avec un atout supplémentaire : vous commencez immédiatement à déduire vos charges puisque les revenus locatifs démarrent dès la signature.",{"data":10969,"content":10970,"nodeType":197},{},[10971,10975,10979,10983,10988],{"data":10972,"marks":10973,"value":10974,"nodeType":183},{},[],"Pour une location meublée, le ",{"data":10976,"marks":10977,"value":5431,"nodeType":183},{},[10978],{"type":302},{"data":10980,"marks":10981,"value":10982,"nodeType":183},{},[]," permet de déduire l'amortissement du bien de vos revenus locatifs, réduisant fortement votre impôt sur le revenu. L'avantage d'acheter occupé : le bien est déjà meublé et loué, vous appliquez immédiatement le régime fiscal. Pour une location vide, le ",{"data":10984,"marks":10985,"value":10987,"nodeType":183},{},[10986],{"type":302},"déficit foncier",{"data":10989,"marks":10990,"value":10991,"nodeType":183},{},[]," permet de déduire vos charges (intérêts d'emprunt, taxe foncière, frais de gestion) de vos revenus fonciers.",{"data":10993,"content":10994,"nodeType":197},{},[10995,10999,11003,11007,11012],{"data":10996,"marks":10997,"value":10998,"nodeType":183},{},[],"Le dispositif ",{"data":11000,"marks":11001,"value":3870,"nodeType":183},{},[11002],{"type":302},{"data":11004,"marks":11005,"value":11006,"nodeType":183},{},[]," s'adapte parfaitement aux appartements déjà loués : vous bénéficiez d'une ",{"data":11008,"marks":11009,"value":11011,"nodeType":183},{},[11010],{"type":302},"réduction d'impôt pouvant atteindre 65% du montant du loyer",{"data":11013,"marks":11014,"value":11015,"nodeType":183},{},[]," en échange d'un loyer plafonné. Contrairement à la loi Pinel qui impose un bien neuf, Loc'Avantages s'applique à l'ancien avec locataire en place. Si le loyer actuel respecte déjà les plafonds, vous accédez immédiatement à l'avantage fiscal sans modifier le bail en cours. Cette combinaison (bien occupé + Loc'Avantages) maximise votre rentabilité nette tout en sécurisant vos revenus locatifs.",{"data":11017,"content":11018,"nodeType":197},{},[11019,11022,11027],{"data":11020,"marks":11021,"value":3194,"nodeType":183},{},[],{"data":11023,"marks":11024,"value":11026,"nodeType":183},{},[11025],{"type":302},"Optimisation fiscale",{"data":11028,"marks":11029,"value":11030,"nodeType":183},{},[]," :",{"data":11032,"content":11033,"nodeType":1328},{},[11034,11053],{"data":11035,"content":11036,"nodeType":1332},{},[11037],{"data":11038,"content":11039,"nodeType":197},{},[11040,11043,11050],{"data":11041,"marks":11042,"value":163,"nodeType":183},{},[],{"data":11044,"content":11045,"nodeType":192},{"uri":4390},[11046],{"data":11047,"marks":11048,"value":11049,"nodeType":183},{},[],"Quels sont les avantages du dispositif Loc'Avantages ?",{"data":11051,"marks":11052,"value":163,"nodeType":183},{},[],{"data":11054,"content":11055,"nodeType":1332},{},[11056],{"data":11057,"content":11058,"nodeType":197},{},[11059,11062,11069],{"data":11060,"marks":11061,"value":163,"nodeType":183},{},[],{"data":11063,"content":11064,"nodeType":192},{"uri":5440},[11065],{"data":11066,"marks":11067,"value":11068,"nodeType":183},{},[],"Comment fonctionne la défiscalisation LMNP ?",{"data":11070,"marks":11071,"value":163,"nodeType":183},{},[],{"data":11073,"content":11074,"nodeType":595},{},[11075],{"data":11076,"marks":11077,"value":11078,"nodeType":183},{},[],"Montage financier optimal",{"data":11080,"content":11081,"nodeType":197},{},[11082,11086,11091],{"data":11083,"marks":11084,"value":11085,"nodeType":183},{},[],"L'achat d'un appartement loué facilite l'obtention de votre crédit immobilier : le bail en cours et l'historique de paiement prouvent la viabilité de l'opération. Les banques acceptent souvent d'intégrer ",{"data":11087,"marks":11088,"value":11090,"nodeType":183},{},[11089],{"type":302},"70% à 100% des revenus locatifs",{"data":11092,"marks":11093,"value":11094,"nodeType":183},{},[]," dans votre capacité d'emprunt, contre 50-70% pour un bien vacant.",{"data":11096,"content":11097,"nodeType":197},{},[11098,11102,11107],{"data":11099,"marks":11100,"value":11101,"nodeType":183},{},[],"Présentez un dossier incluant : le bail, les quittances sur 12 mois, et le calcul de rentabilité nette montrant que ",{"data":11103,"marks":11104,"value":11106,"nodeType":183},{},[11105],{"type":302},"le loyer couvre la mensualité du prêt immobilier",{"data":11108,"marks":11109,"value":11110,"nodeType":183},{},[],". Cette démonstration de cashflow positif dès le premier mois rassure la banque et améliore vos conditions de financement.",{"metadata":11112,"sys":11115,"fields":11125},{"tags":11113,"concepts":11114},[],[],{"space":11116,"id":11118,"type":15,"createdAt":11119,"updatedAt":11119,"environment":11120,"publishedVersion":533,"revision":34,"contentType":11122,"locale":28},{"sys":11117},{"type":11,"linkType":12,"id":13},"67uAEojcx4tMK3N4z8GJzb","2025-10-28T14:10:05.086Z",{"sys":11121},{"id":20,"type":11,"linkType":21},{"sys":11123},{"type":11,"linkType":26,"id":11124},"seoComponent",{"pageTitle":11126,"pageDescription":11127,"ratingValue":11128,"ratingCount":11129},"Investir dans un appartement loué : Les étapes à suivre","Ce guide complet s'adresse aux investisseurs souhaitant comprendre toutes les dimensions de l'achat d'un logement occupé\n",4.9,142,[11131],{"nodeType":183,"value":11132,"marks":11133,"data":11134},"l'achat de biens déjà occupés",[],{},{"nodeType":183,"value":11136,"marks":11137,"data":11138}," 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":519,"data":11140,"content":11144},{"target":11141},{"sys":11142},{"id":11143,"type":11,"linkType":15},"3iH9FXmGghtyId54wCly7c",[],{"nodeType":595,"data":11146,"content":11147},{},[11148],{"nodeType":183,"value":11149,"marks":11150,"data":11152},"Fiscalité toujours plus avantageuse que la location nue",[11151],{"type":302},{},{"nodeType":197,"data":11154,"content":11155},{},[11156,11159,11166,11170,11174,11178,11186],{"nodeType":183,"value":163,"marks":11157,"data":11158},[],{},{"nodeType":192,"data":11160,"content":11161},{"uri":959},[11162],{"nodeType":183,"value":11163,"marks":11164,"data":11165},"Le LMNP conserve une supériorité fiscale structurelle face à la location vide",[],{},{"nodeType":183,"value":11167,"marks":11168,"data":11169},". Au régime micro-BIC, l'abattement forfaitaire de 50% pour les locations longue durée (",[],{},{"nodeType":183,"value":9035,"marks":11171,"data":11173},[11172],{"type":302},{},{"nodeType":183,"value":11175,"marks":11176,"data":11177}," de plafond) surpasse ",[],{},{"nodeType":192,"data":11179,"content":11181},{"uri":11180},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fmicro-foncier-2026-abattement-de-50-ou-30",[11182],{"nodeType":183,"value":11183,"marks":11184,"data":11185},"les 30% de la location nue",[],{},{"nodeType":183,"value":11187,"marks":11188,"data":11189}," (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":315,"data":11191,"content":11192},{},[11193],{"nodeType":183,"value":11194,"marks":11195,"data":11196},"Qui est impacté et comment réagir ?",[],{},{"nodeType":595,"data":11198,"content":11199},{},[11200],{"nodeType":183,"value":11201,"marks":11202,"data":11203},"Loueurs Airbnb et meublés de tourisme non classés",[],{},{"nodeType":197,"data":11205,"content":11206},{},[11207],{"nodeType":183,"value":11208,"marks":11209,"data":11211},"🔴 FORTEMENT IMPACTÉS (mesure confirmée 2026)",[11210],{"type":302},{},{"nodeType":197,"data":11213,"content":11214},{},[11215],{"nodeType":183,"value":11216,"marks":11217,"data":11218},"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":595,"data":11220,"content":11221},{},[11222],{"nodeType":183,"value":11223,"marks":11224,"data":11225},"Investisseurs en résidences services (étudiants, seniors, affaires)",[],{},{"nodeType":197,"data":11227,"content":11228},{},[11229],{"nodeType":183,"value":11230,"marks":11231,"data":11233},"🟢 PEU IMPACTÉS (location longue durée préservée)",[11232],{"type":302},{},{"nodeType":197,"data":11235,"content":11236},{},[11237,11241,11245],{"nodeType":183,"value":11238,"marks":11239,"data":11240},"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":9035,"marks":11242,"data":11244},[11243],{"type":302},{},{"nodeType":183,"value":11246,"marks":11247,"data":11248}," et abattement de 50% maintenus. La loi anti-Airbnb ne concerne que les locations touristiques de courte durée. ",[],{},{"nodeType":595,"data":11250,"content":11251},{},[11252],{"nodeType":183,"value":11253,"marks":11254,"data":11255},"Propriétaires en location meublée classique (bail mobilité, étudiant)",[],{},{"nodeType":197,"data":11257,"content":11258},{},[11259],{"nodeType":183,"value":11260,"marks":11261,"data":11263},"🟢 PEU IMPACTÉS à court terme",[11262],{"type":302},{},{"nodeType":197,"data":11265,"content":11266},{},[11267,11271,11276,11281],{"nodeType":183,"value":11268,"marks":11269,"data":11270},"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":11272,"marks":11273,"data":11275},"83 600 € ",[11274],{"type":302},{},{"nodeType":183,"value":11277,"marks":11278,"data":11280},"(revalorisé 2026) ",[11279],{"type":8988},{},{"nodeType":183,"value":11282,"marks":11283,"data":11284},"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":595,"data":11286,"content":11287},{},[11288],{"nodeType":183,"value":11289,"marks":11290,"data":11291},"Nouveaux investisseurs en projet d'acquisition",[],{},{"nodeType":197,"data":11293,"content":11294},{},[11295],{"nodeType":183,"value":11296,"marks":11297,"data":11299},"🟢 CADRE STABILISÉ POUR 2026",[11298],{"type":302},{},{"nodeType":197,"data":11301,"content":11302},{},[11303],{"nodeType":183,"value":11304,"marks":11305,"data":11306},"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":11308,"content":11309},{},[11310,11315],{"nodeType":183,"value":11311,"marks":11312,"data":11314},"Seule exception",[11313],{"type":302},{},{"nodeType":183,"value":11316,"marks":11317,"data":11318}," : 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":11320,"content":11321},{},[11322],{"nodeType":183,"value":11323,"marks":11324,"data":11325},"Pour les patrimoines multi-biens, la SCI à l'IS reste une alternative protégée des évolutions réglementaires LMNP.",[],{},{"nodeType":315,"data":11327,"content":11328},{},[11329],{"nodeType":183,"value":11330,"marks":11331,"data":11332},"Stratégies d'optimisation de l'investissement LMNP en 2026",[],{},{"nodeType":595,"data":11334,"content":11335},{},[11336],{"nodeType":183,"value":11337,"marks":11338,"data":11339},"Privilégier la détention longue durée (au-delà de 22 ans)",[],{},{"nodeType":197,"data":11341,"content":11342},{},[11343],{"nodeType":183,"value":11344,"marks":11345,"data":11346},"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":595,"data":11348,"content":11349},{},[11350],{"nodeType":183,"value":11351,"marks":11352,"data":11353},"Quand choisir le régime réel plutôt que le micro-BIC ?",[],{},{"nodeType":638,"data":11355,"content":11356},{},[11357,11399,11442,11485,11528,11571],{"nodeType":642,"data":11358,"content":11359},{},[11360,11369,11379,11389],{"nodeType":646,"data":11361,"content":11362},{},[11363],{"nodeType":197,"data":11364,"content":11365},{},[11366],{"nodeType":183,"value":653,"marks":11367,"data":11368},[],{},{"nodeType":646,"data":11370,"content":11371},{},[11372],{"nodeType":197,"data":11373,"content":11374},{},[11375],{"nodeType":183,"value":11376,"marks":11377,"data":11378},"Micro-BIC",[],{},{"nodeType":646,"data":11380,"content":11381},{},[11382],{"nodeType":197,"data":11383,"content":11384},{},[11385],{"nodeType":183,"value":11386,"marks":11387,"data":11388},"Régime Réel",[],{},{"nodeType":646,"data":11390,"content":11391},{},[11392],{"nodeType":197,"data":11393,"content":11394},{},[11395],{"nodeType":183,"value":11396,"marks":11397,"data":11398},"Seuil de bascule",[],{},{"nodeType":642,"data":11400,"content":11401},{},[11402,11412,11422,11432],{"nodeType":646,"data":11403,"content":11404},{},[11405],{"nodeType":197,"data":11406,"content":11407},{},[11408],{"nodeType":183,"value":11409,"marks":11410,"data":11411},"Charges réelles",[],{},{"nodeType":646,"data":11413,"content":11414},{},[11415],{"nodeType":197,"data":11416,"content":11417},{},[11418],{"nodeType":183,"value":11419,"marks":11420,"data":11421},"\u003C 50% des loyers",[],{},{"nodeType":646,"data":11423,"content":11424},{},[11425],{"nodeType":197,"data":11426,"content":11427},{},[11428],{"nodeType":183,"value":11429,"marks":11430,"data":11431},"> 50% des loyers",[],{},{"nodeType":646,"data":11433,"content":11434},{},[11435],{"nodeType":197,"data":11436,"content":11437},{},[11438],{"nodeType":183,"value":11439,"marks":11440,"data":11441},"Si charges + travaux élevés",[],{},{"nodeType":642,"data":11443,"content":11444},{},[11445,11455,11465,11475],{"nodeType":646,"data":11446,"content":11447},{},[11448],{"nodeType":197,"data":11449,"content":11450},{},[11451],{"nodeType":183,"value":11452,"marks":11453,"data":11454},"Loyers annuels",[],{},{"nodeType":646,"data":11456,"content":11457},{},[11458],{"nodeType":197,"data":11459,"content":11460},{},[11461],{"nodeType":183,"value":11462,"marks":11463,"data":11464},"\u003C 30 000 €",[],{},{"nodeType":646,"data":11466,"content":11467},{},[11468],{"nodeType":197,"data":11469,"content":11470},{},[11471],{"nodeType":183,"value":11472,"marks":11473,"data":11474},"> 30 000 €",[],{},{"nodeType":646,"data":11476,"content":11477},{},[11478],{"nodeType":197,"data":11479,"content":11480},{},[11481],{"nodeType":183,"value":11482,"marks":11483,"data":11484},"Volume de revenus",[],{},{"nodeType":642,"data":11486,"content":11487},{},[11488,11498,11508,11518],{"nodeType":646,"data":11489,"content":11490},{},[11491],{"nodeType":197,"data":11492,"content":11493},{},[11494],{"nodeType":183,"value":11495,"marks":11496,"data":11497},"Amortissement disponible",[],{},{"nodeType":646,"data":11499,"content":11500},{},[11501],{"nodeType":197,"data":11502,"content":11503},{},[11504],{"nodeType":183,"value":11505,"marks":11506,"data":11507},"Non",[],{},{"nodeType":646,"data":11509,"content":11510},{},[11511],{"nodeType":197,"data":11512,"content":11513},{},[11514],{"nodeType":183,"value":11515,"marks":11516,"data":11517},"Oui (2-3% par an)",[],{},{"nodeType":646,"data":11519,"content":11520},{},[11521],{"nodeType":197,"data":11522,"content":11523},{},[11524],{"nodeType":183,"value":11525,"marks":11526,"data":11527},"Si bien acquis récemment",[],{},{"nodeType":642,"data":11529,"content":11530},{},[11531,11541,11551,11561],{"nodeType":646,"data":11532,"content":11533},{},[11534],{"nodeType":197,"data":11535,"content":11536},{},[11537],{"nodeType":183,"value":11538,"marks":11539,"data":11540},"Complexité",[],{},{"nodeType":646,"data":11542,"content":11543},{},[11544],{"nodeType":197,"data":11545,"content":11546},{},[11547],{"nodeType":183,"value":11548,"marks":11549,"data":11550},"Déclaration simple",[],{},{"nodeType":646,"data":11552,"content":11553},{},[11554],{"nodeType":197,"data":11555,"content":11556},{},[11557],{"nodeType":183,"value":11558,"marks":11559,"data":11560},"Comptabilité complète",[],{},{"nodeType":646,"data":11562,"content":11563},{},[11564],{"nodeType":197,"data":11565,"content":11566},{},[11567],{"nodeType":183,"value":11568,"marks":11569,"data":11570},"Acceptation gestion",[],{},{"nodeType":642,"data":11572,"content":11573},{},[11574,11584,11594,11604],{"nodeType":646,"data":11575,"content":11576},{},[11577],{"nodeType":197,"data":11578,"content":11579},{},[11580],{"nodeType":183,"value":11581,"marks":11582,"data":11583},"Coût comptable annuel",[],{},{"nodeType":646,"data":11585,"content":11586},{},[11587],{"nodeType":197,"data":11588,"content":11589},{},[11590],{"nodeType":183,"value":11591,"marks":11592,"data":11593},"0 €",[],{},{"nodeType":646,"data":11595,"content":11596},{},[11597],{"nodeType":197,"data":11598,"content":11599},{},[11600],{"nodeType":183,"value":11601,"marks":11602,"data":11603},"800-1 500 €",[],{},{"nodeType":646,"data":11605,"content":11606},{},[11607],{"nodeType":197,"data":11608,"content":11609},{},[11610],{"nodeType":183,"value":11611,"marks":11612,"data":11613},"À déduire des économies",[],{},{"nodeType":197,"data":11615,"content":11616},{},[11617],{"nodeType":183,"value":11618,"marks":11619,"data":11620},"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":595,"data":11622,"content":11623},{},[11624],{"nodeType":183,"value":11625,"marks":11626,"data":11627},"Faire classer votre meublé de tourisme ASAP",[],{},{"nodeType":197,"data":11629,"content":11630},{},[11631],{"nodeType":183,"value":11632,"marks":11633,"data":11634},"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":595,"data":11636,"content":11637},{},[11638],{"nodeType":183,"value":11639,"marks":11640,"data":11641},"Anticiper avec une SCI à l'IS pour les gros patrimoines",[],{},{"nodeType":197,"data":11643,"content":11644},{},[11645],{"nodeType":183,"value":11646,"marks":11647,"data":11648},"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":315,"data":11650,"content":11651},{},[11652],{"nodeType":183,"value":11653,"marks":11654,"data":11655},"Arbitrage LMNP vs Statut de bailleur privé pour les nouveaux projets 2026",[],{},{"nodeType":197,"data":11657,"content":11658},{},[11659,11663,11668,11672,11677,11681,11689],{"nodeType":183,"value":11660,"marks":11661,"data":11662},"\nPour un premier investissement locatif en 2026, ",[],{},{"nodeType":183,"value":11664,"marks":11665,"data":11667},"le statut de bailleur privé devient mathématiquement plus avantageux",[11666],{"type":302},{},{"nodeType":183,"value":11669,"marks":11670,"data":11671}," si vous acceptez les contraintes (loyers plafonnés, engagement 9 ans, maximum 2 biens). \n\n",[],{},{"nodeType":183,"value":11673,"marks":11674,"data":11676},"Notre recommandation :",[11675],{"type":302},{},{"nodeType":183,"value":11678,"marks":11679,"data":11680}," Pour un investisseur disposant d'un capital limité (1-2 biens), privilégiez le statut de bailleur privé en achetant des ",[],{},{"nodeType":192,"data":11682,"content":11684},{"uri":11683},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-appartement-loue",[11685],{"nodeType":183,"value":11686,"marks":11687,"data":11688},"biens déjà loués à loyers intermédiaires.",[],{},{"nodeType":183,"value":11690,"marks":11691,"data":11692}," Vous bénéficiez immédiatement de l'amortissement maximal sans vacance locative.",[],{},{"nodeType":197,"data":11694,"content":11695},{},[11696,11700,11708],{"nodeType":183,"value":11697,"marks":11698,"data":11699},"A lire : ",[],{},{"nodeType":192,"data":11701,"content":11703},{"uri":11702},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fstatut-de-bailleur-prive-vs-lmnp",[11704],{"nodeType":183,"value":11705,"marks":11706,"data":11707},"statut de bailleur privé vs LMNP : que choisir en 2026 ?",[],{},{"nodeType":183,"value":3206,"marks":11709,"data":11710},[],{},{"nodeType":315,"data":11712,"content":11713},{},[11714],{"nodeType":183,"value":11715,"marks":11716,"data":11718},"Rappel de la réforme 2025 : réintégration des amortissements à la revente",[11717],{"type":302},{},{"nodeType":197,"data":11720,"content":11721},{},[11722],{"nodeType":183,"value":11723,"marks":11724,"data":11725},"Depuis le 1er janvier 2025, les amortissements déduits pendant la détention d'un bien LMNP sont réintégrés dans le calcul de la plus-value à la revente. 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Les locations longue durée et résidences services conservent leurs avantages fiscaux intégralement.",[],{},{"nodeType":595,"data":12423,"content":12424},{},[12425],{"nodeType":183,"value":12426,"marks":12427,"data":12428},"La fiscalité du LMNP devient-elle moins avantageuse ?",[],{},{"nodeType":197,"data":12430,"content":12431},{},[12432],{"nodeType":183,"value":12433,"marks":12434,"data":12435},"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":595,"data":12437,"content":12438},{},[12439],{"nodeType":183,"value":12440,"marks":12441,"data":12442},"Le LMNP reste-t-il un bon investissement après 2025 ?",[],{},{"nodeType":197,"data":12444,"content":12445},{},[12446],{"nodeType":183,"value":12447,"marks":12448,"data":12449},"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":595,"data":12451,"content":12452},{},[12453],{"nodeType":183,"value":12454,"marks":12455,"data":12456},"Le LMNP est-il encore intéressant après le vote du statut de bailleur privé en 2026 ? ",[],{},{"nodeType":197,"data":12458,"content":12459},{},[12460,12464,12469],{"nodeType":183,"value":12461,"marks":12462,"data":12463},"Oui. Le sous-amendement n°I-3969 qui proposait de plafonner l'amortissement LMNP à 2% n'a ",[],{},{"nodeType":183,"value":12465,"marks":12466,"data":12468},"pas été retenu",[12467],{"type":302},{},{"nodeType":183,"value":12470,"marks":12471,"data":12472}," 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":595,"data":12474,"content":12475},{},[12476],{"nodeType":183,"value":12477,"marks":12478,"data":12479},"Faut-il vendre son bien LMNP avant 2026 ?",[],{},{"nodeType":197,"data":12481,"content":12482},{},[12483],{"nodeType":183,"value":12484,"marks":12485,"data":12486},"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":595,"data":12488,"content":12489},{},[12490],{"nodeType":183,"value":12491,"marks":12492,"data":12493},"Quelles alternatives au LMNP ?",[],{},{"nodeType":197,"data":12495,"content":12496},{},[12497,12501,12509],{"nodeType":183,"value":12498,"marks":12499,"data":12500},"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":12502,"content":12504},{"uri":12503},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fcomment-acheter-avec-locavantages",[12505],{"nodeType":183,"value":12506,"marks":12507,"data":12508},"Loc'Avantages ",[],{},{"nodeType":183,"value":12510,"marks":12511,"data":12512},"pour la location longue durée (réduction d'impôt jusqu'à 35% du loyer, compatible LMNP).",[],{},{"nodeType":197,"data":12514,"content":12515},{},[12516],{"nodeType":183,"value":6576,"marks":12517,"data":12518},[],{},{"nodeType":1328,"data":12520,"content":12521},{},[12522],{"nodeType":1332,"data":12523,"content":12524},{},[12525],{"nodeType":197,"data":12526,"content":12527},{},[12528,12531,12538],{"nodeType":183,"value":163,"marks":12529,"data":12530},[],{},{"nodeType":234,"data":12532,"content":12533},{"target":6593},[12534],{"nodeType":183,"value":12535,"marks":12536,"data":12537},"Que change la loi de finance 2026 sur l'apport-cession dans l'immobilier ?",[],{},{"nodeType":183,"value":163,"marks":12539,"data":12540},[],{},{"nodeType":197,"data":12542,"content":12543},{},[12544],{"nodeType":183,"value":163,"marks":12545,"data":12546},[],{},{"sys":12548},{"type":11,"linkType":15,"id":12549},"7AfWOdWPEnDS94ed8ejx1g",[12551],{"nodeType":183,"value":12552,"marks":12553,"data":12554},"Contrairement aux premières versions du PLF 2026 qui prévoyaient une réduction de l'amortissement LMNP à 2%",[],{},{"nodeType":183,"value":12556,"marks":12557,"data":12558},", ",[],{},{"nodeType":183,"value":12560,"marks":12561,"data":12563},"le budget final maintient l'amortissement en location meublée",[12562],{"type":302},{},{"nodeType":183,"value":12565,"marks":12566,"data":12567}," à son niveau actuel. Cette décision représente un soulagement majeur pour les propriétaires en LMNP qui craignaient une refonte fiscale défavorable.",[],{},{"nodeType":197,"data":12569,"content":12570},{},[12571],{"nodeType":183,"value":12572,"marks":12573,"data":12574},"Le gouvernement a fait le choix de créer un nouveau dispositif attractif pour la location nue (Jeanbrun) plutôt que de dégrader le régime de la location meublée. Les deux modes de location conservent donc leurs spécificités fiscales respectives.",[],{},{"nodeType":595,"data":12576,"content":12577},{},[12578],{"nodeType":183,"value":12579,"marks":12580,"data":12581},"Location vide vs meublée en 2026 : quel arbitrage ?",[],{},{"nodeType":197,"data":12583,"content":12584},{},[12585,12589,12594,12598,12603],{"nodeType":183,"value":12586,"marks":12587,"data":12588},"La réforme redessine l'équilibre fiscal entre les deux modes de location. ",[],{},{"nodeType":183,"value":12590,"marks":12591,"data":12593},"La location vide couplée au dispositif Jeanbrun devient compétitive",[12592],{"type":302},{},{"nodeType":183,"value":12595,"marks":12596,"data":12597}," pour les investisseurs fortement imposés grâce à l'imputation sur le revenu global. En revanche, ",[],{},{"nodeType":183,"value":12599,"marks":12600,"data":12602},"la location meublée conserve un avantage structurel",[12601],{"type":302},{},{"nodeType":183,"value":12604,"marks":12605,"data":12606}," pour les patrimoines générant plus de 15 000 € de loyers annuels grâce au plafond micro-BIC cinq fois supérieur.",[],{},{"nodeType":197,"data":12608,"content":12609},{},[12610,12614,12621],{"nodeType":183,"value":12611,"marks":12612,"data":12613},"Lisez notre article complet sur le sujet : ",[],{},{"nodeType":192,"data":12615,"content":12616},{"uri":11702},[12617],{"nodeType":183,"value":12618,"marks":12619,"data":12620},"Statut de bailleur privé vs LMNP",[],{},{"nodeType":183,"value":3206,"marks":12622,"data":12623},[],{},{"nodeType":315,"data":12625,"content":12626},{},[12627],{"nodeType":183,"value":12628,"marks":12629,"data":12630},"Déficit foncier : prolongation du superdéficit jusqu'en 2027",[],{},{"nodeType":197,"data":12632,"content":12633},{},[12634,12638,12643],{"nodeType":183,"value":12635,"marks":12636,"data":12637},"Le dispositif de déficit foncier majoré, permettant de déduire jusqu'à ",[],{},{"nodeType":183,"value":12639,"marks":12640,"data":12642},"21 400 € de travaux par an",[12641],{"type":302},{},{"nodeType":183,"value":12644,"marks":12645,"data":12646}," de votre revenu global (contre 10 700 € en régime de droit commun), est prolongé jusqu'au 31 décembre 2027.",[],{},{"nodeType":197,"data":12648,"content":12649},{},[12650],{"nodeType":183,"value":12651,"marks":12652,"data":12653},"Ce mécanisme fiscal cible exclusivement les travaux de rénovation énergétique :",[],{},{"nodeType":1328,"data":12655,"content":12656},{},[12657,12667,12677],{"nodeType":1332,"data":12658,"content":12659},{},[12660],{"nodeType":197,"data":12661,"content":12662},{},[12663],{"nodeType":183,"value":12664,"marks":12665,"data":12666},"Isolation thermique des murs, toitures et planchers",[],{},{"nodeType":1332,"data":12668,"content":12669},{},[12670],{"nodeType":197,"data":12671,"content":12672},{},[12673],{"nodeType":183,"value":12674,"marks":12675,"data":12676},"Remplacement de systèmes de chauffage vétustes",[],{},{"nodeType":1332,"data":12678,"content":12679},{},[12680],{"nodeType":197,"data":12681,"content":12682},{},[12683],{"nodeType":183,"value":12684,"marks":12685,"data":12686},"Changement des menuiseries pour du double ou triple vitrage",[],{},{"nodeType":197,"data":12688,"content":12689},{},[12690],{"nodeType":183,"value":12691,"marks":12692,"data":12693},"La prolongation jusqu'en 2027 s'articule avec l'échéance d'interdiction de location des passoires thermiques classées F au 1er janvier 2028. Les propriétaires de ces logements disposent donc d'une fenêtre de 2 ans pour engager et déduire fiscalement les travaux nécessaires.",[],{},{"nodeType":197,"data":12695,"content":12696},{},[12697,12702],{"nodeType":183,"value":12698,"marks":12699,"data":12701},"Stratégie possible",[12700],{"type":302},{},{"nodeType":183,"value":12703,"marks":12704,"data":12705}," : utiliser le superdéficit pour financer les travaux de rénovation, puis basculer vers le dispositif Jeanbrun une fois le bien rénové et loué sous plafonds.",[],{},{"nodeType":519,"data":12707,"content":12765},{"target":12708},{"metadata":12709,"sys":12712,"fields":12721},{"tags":12710,"concepts":12711},[],[],{"space":12713,"id":12715,"type":15,"createdAt":12716,"updatedAt":12716,"environment":12717,"publishedVersion":114,"revision":34,"contentType":12719,"locale":28},{"sys":12714},{"type":11,"linkType":12,"id":13},"5C4OnaipOu7n5srEqhny3J","2024-09-17T14:06:09.949Z",{"sys":12718},{"id":20,"type":11,"linkType":21},{"sys":12720},{"type":11,"linkType":26,"id":536},{"title":12722,"actionUrl":12723,"desktopImage":12724,"mobileImage":12746},"Vendez votre bien occupé","https:\u002F\u002Fwww.trackstone.fr\u002Fvendre-mon-bien?utm_source=blog&utm_medium=organic&utm_campaign=CTA&utm_content=image",{"metadata":12725,"sys":12728,"fields":12737},{"tags":12726,"concepts":12727},[],[],{"space":12729,"id":12731,"type":157,"createdAt":12732,"updatedAt":12733,"environment":12734,"publishedVersion":12736,"revision":69,"locale":28},{"sys":12730},{"type":11,"linkType":12,"id":13},"1UtqswB4Xinz779vJGH4oY","2024-09-17T13:45:11.826Z","2024-09-17T15:17:31.203Z",{"sys":12735},{"id":20,"type":11,"linkType":21},18,{"title":12738,"description":12739,"file":12740},"vente bien occcupé","Vendez votre bien occupé avec Trackstone ",{"url":12741,"details":12742,"fileName":12745,"contentType":286},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1UtqswB4Xinz779vJGH4oY\u002Fcaff03f6c90d35264930608ad3da375a\u002F4.png",{"size":12743,"image":12744},93277,{"width":583,"height":584},"4.png",{"metadata":12747,"sys":12750,"fields":12758},{"tags":12748,"concepts":12749},[],[],{"space":12751,"id":12753,"type":157,"createdAt":12754,"updatedAt":12754,"environment":12755,"publishedVersion":12757,"revision":34,"locale":28},{"sys":12752},{"type":11,"linkType":12,"id":13},"6jevassQj1pIjqQgfyJIuI","2024-09-17T13:47:11.818Z",{"sys":12756},{"id":20,"type":11,"linkType":21},14,{"title":12759,"description":12760,"file":12761},"Vendez votre bien déjà loué ","Vous avez un bien occupé ? Vendez-le avec Trackstone pour une vente rapide et simple. ",{"url":12762,"details":12763,"fileName":12745,"contentType":286},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F6jevassQj1pIjqQgfyJIuI\u002F7bb954a2ca89440191114c20de357edd\u002F4.png",{"size":12743,"image":12764},{"width":583,"height":584},[],{"nodeType":197,"data":12767,"content":12768},{},[12769,12772,12779],{"nodeType":183,"value":11697,"marks":12770,"data":12771},[],{},{"nodeType":192,"data":12773,"content":12774},{"uri":11180},[12775],{"nodeType":183,"value":12776,"marks":12777,"data":12778},"Tout savoir sur le micro foncier en 2026",[],{},{"nodeType":183,"value":163,"marks":12780,"data":12781},[],{},{"nodeType":315,"data":12783,"content":12784},{},[12785],{"nodeType":183,"value":12786,"marks":12787,"data":12788},"Faut-il investir avec le dispositif Jeanbrun ?",[],{},{"nodeType":595,"data":12790,"content":12791},{},[12792],{"nodeType":183,"value":12793,"marks":12794,"data":12795},"Les avantages du dispositif",[],{},{"nodeType":197,"data":12797,"content":12798},{},[12799],{"nodeType":183,"value":12800,"marks":12801,"data":12802},"Le dispositif Jeanbrun présente plusieurs atouts significatifs :",[],{},{"nodeType":1328,"data":12804,"content":12805},{},[12806,12821,12836,12851],{"nodeType":1332,"data":12807,"content":12808},{},[12809],{"nodeType":197,"data":12810,"content":12811},{},[12812,12817],{"nodeType":183,"value":12813,"marks":12814,"data":12816},"Innovation fiscale majeure",[12815],{"type":302},{},{"nodeType":183,"value":12818,"marks":12819,"data":12820}," : l'imputation sur le revenu global représente une première pour un dispositif d'investissement locatif. Les contribuables fortement imposés peuvent désormais réduire leur impôt sur le revenu (et non plus seulement leurs revenus fonciers).",[],{},{"nodeType":1332,"data":12822,"content":12823},{},[12824],{"nodeType":197,"data":12825,"content":12826},{},[12827,12832],{"nodeType":183,"value":12828,"marks":12829,"data":12831},"Absence de zonage",[12830],{"type":302},{},{"nodeType":183,"value":12833,"marks":12834,"data":12835}," : contrairement au Pinel qui excluait de nombreux territoires, le dispositif Jeanbrun s'applique partout en France, y compris dans les villes moyennes où la tension locative s'étend désormais.",[],{},{"nodeType":1332,"data":12837,"content":12838},{},[12839],{"nodeType":197,"data":12840,"content":12841},{},[12842,12847],{"nodeType":183,"value":12843,"marks":12844,"data":12846},"Ouverture à l'ancien",[12845],{"type":302},{},{"nodeType":183,"value":12848,"marks":12849,"data":12850}," : la possibilité d'investir dans l'ancien rénové (avec 30% de travaux) offre des opportunités absentes du Pinel, notamment sur des biens à fort potentiel de valorisation.",[],{},{"nodeType":1332,"data":12852,"content":12853},{},[12854],{"nodeType":197,"data":12855,"content":12856},{},[12857,12862],{"nodeType":183,"value":12858,"marks":12859,"data":12861},"Durée réduite",[12860],{"type":302},{},{"nodeType":183,"value":12863,"marks":12864,"data":12865}," : l'engagement de 9 ans (contre 12 ans initialement prévus) offre plus de flexibilité patrimoniale.",[],{},{"nodeType":595,"data":12867,"content":12868},{},[12869],{"nodeType":183,"value":12870,"marks":12871,"data":12872},"Les limites à considérer",[],{},{"nodeType":197,"data":12874,"content":12875},{},[12876],{"nodeType":183,"value":12877,"marks":12878,"data":12879},"Le dispositif comporte toutefois des contraintes significatives :",[],{},{"nodeType":1328,"data":12881,"content":12882},{},[12883,12916,12931,12946],{"nodeType":1332,"data":12884,"content":12885},{},[12886,12898],{"nodeType":197,"data":12887,"content":12888},{},[12889,12894],{"nodeType":183,"value":12890,"marks":12891,"data":12893},"Seuil de travaux élevé",[12892],{"type":302},{},{"nodeType":183,"value":12895,"marks":12896,"data":12897}," : le minimum de 30% du prix d'achat en travaux pour l'ancien représente une barrière financière importante. Sur un bien à 200 000 €, il faut investir 60 000 € minimum en rénovation.",[],{},{"nodeType":1328,"data":12899,"content":12900},{},[12901],{"nodeType":1332,"data":12902,"content":12903},{},[12904],{"nodeType":197,"data":12905,"content":12906},{},[12907,12912],{"nodeType":183,"value":12908,"marks":12909,"data":12911},"Plafonds de loyers contraignants",[12910],{"type":302},{},{"nodeType":183,"value":12913,"marks":12914,"data":12915}," : les loyers sont plafonnés selon la catégorie choisie (intermédiaire, social ou très social). En zone tendue, l'écart entre le plafond intermédiaire et le loyer de marché peut représenter une décote significative sur la rentabilité brute. L'équation financière doit être calculée avec précision en comparant le loyer plafonné applicable à votre zone avec les loyers réellement pratiqués sur le marché local. ",[],{},{"nodeType":1332,"data":12917,"content":12918},{},[12919],{"nodeType":197,"data":12920,"content":12921},{},[12922,12927],{"nodeType":183,"value":12923,"marks":12924,"data":12926},"Immeubles collectifs uniquement",[12925],{"type":302},{},{"nodeType":183,"value":12928,"marks":12929,"data":12930}," : l'exclusion des maisons individuelles limite les opportunités dans certains marchés locaux.",[],{},{"nodeType":1332,"data":12932,"content":12933},{},[12934],{"nodeType":197,"data":12935,"content":12936},{},[12937,12942],{"nodeType":183,"value":12938,"marks":12939,"data":12941},"Complexité déclarative",[12940],{"type":302},{},{"nodeType":183,"value":12943,"marks":12944,"data":12945}," : le basculement obligatoire au régime réel impose une gestion comptable plus lourde qu'en micro-foncier.",[],{},{"nodeType":1332,"data":12947,"content":12948},{},[12949],{"nodeType":197,"data":12950,"content":12951},{},[12952,12957,12961,12966],{"nodeType":183,"value":12953,"marks":12954,"data":12956},"Réintégration des amortissements à la revente",[12955],{"type":302},{},{"nodeType":183,"value":12958,"marks":12959,"data":12960}," : comme pour le LMNP depuis 2025, les amortissements déduits seront ajoutés à la plus-value imposable lors de la cession du bien. Sur 50 400 € amortis en 9 ans, le surcoût fiscal peut atteindre ",[],{},{"nodeType":183,"value":12962,"marks":12963,"data":12965},"18 245 €",[12964],{"type":302},{},{"nodeType":183,"value":12967,"marks":12968,"data":12969}," (taux forfaitaire de 36,2 %). Un paramètre à intégrer dès l'étude de rentabilité. ",[],{},{"nodeType":3623,"data":12971,"content":12972},{},[],{"nodeType":315,"data":12974,"content":12975},{},[12976],{"nodeType":183,"value":12405,"marks":12977,"data":12978},[],{},{"nodeType":595,"data":12980,"content":12981},{},[12982],{"nodeType":183,"value":12983,"marks":12984,"data":12985},"Le dispositif Jeanbrun remplace-t-il le LMNP ?",[],{},{"nodeType":197,"data":12987,"content":12988},{},[12989],{"nodeType":183,"value":12990,"marks":12991,"data":12992},"Non, ce sont deux dispositifs distincts et incompatibles. Le dispositif Jeanbrun concerne exclusivement la location nue (vide), tandis que le LMNP s'applique à la location meublée. L'amortissement LMNP est maintenu dans le budget 2026, contrairement aux craintes initiales de réduction à 2%.",[],{},{"nodeType":595,"data":12994,"content":12995},{},[12996],{"nodeType":183,"value":12997,"marks":12998,"data":12999},"Peut-on cumuler le dispositif Jeanbrun avec une SCI ?",[],{},{"nodeType":197,"data":13001,"content":13002},{},[13003],{"nodeType":183,"value":13004,"marks":13005,"data":13006},"Oui, sous conditions. La SCI doit être soumise à l'impôt sur le revenu (IR) et non à l'impôt sur les sociétés (IS). Chaque associé déclare sa quote-part des revenus fonciers et l'amortissement s'applique au niveau de la société, réparti entre associés selon leurs parts sociales.",[],{},{"nodeType":595,"data":13008,"content":13009},{},[13010],{"nodeType":183,"value":13011,"marks":13012,"data":13013},"Quand le dispositif entre-t-il exactement en vigueur ?",[],{},{"nodeType":197,"data":13015,"content":13016},{},[13017,13021,13026],{"nodeType":183,"value":13018,"marks":13019,"data":13020},"Le dispositif Jeanbrun est entré en vigueur le 21 février 2026, au lendemain de la publication de la loi de finances. Il s'applique aux acquisitions réalisées entre cette date et le ",[],{},{"nodeType":183,"value":13022,"marks":13023,"data":13025},"31 décembre 2028",[13024],{"type":302},{},{"nodeType":183,"value":13027,"marks":13028,"data":13029},". Pour les logements neufs, sont éligibles les biens en état futur d'achèvement ou dont le permis de construire a été déposé à partir du 1er janvier 2026. .",[],{},{"nodeType":595,"data":13031,"content":13032},{},[13033],{"nodeType":183,"value":13034,"marks":13035,"data":13036},"Faut-il obligatoirement passer par une agence de gestion locative ?",[],{},{"nodeType":197,"data":13038,"content":13039},{},[13040],{"nodeType":183,"value":13041,"marks":13042,"data":13043},"Non, la gestion en direct est autorisée. Cependant, le respect des plafonds de loyers et la vérification des ressources locataires demandent une rigueur administrative que la délégation à un professionnel peut faciliter.",[],{},{"nodeType":595,"data":13045,"content":13046},{},[13047],{"nodeType":183,"value":13048,"marks":13049,"data":13050},"Les propriétaires déjà bailleurs peuvent-ils bénéficier du dispositif ?",[],{},{"nodeType":197,"data":13052,"content":13053},{},[13054,13058,13063],{"nodeType":183,"value":13055,"marks":13056,"data":13057},"Le dispositif Jeanbrun cible les ",[],{},{"nodeType":183,"value":13059,"marks":13060,"data":13062},"nouvelles acquisitions",[13061],{"type":302},{},{"nodeType":183,"value":13064,"marks":13065,"data":13066}," réalisées entre le 21 février 2026 et le 31 décembre 2028. Un propriétaire déjà bailleur ne peut pas appliquer l'amortissement Jeanbrun sur un bien qu'il détient déjà. En revanche, s'il acquiert un nouveau logement éligible pendant cette période, il peut en bénéficier sur ce bien. Pour les propriétaires de passoires thermiques, une stratégie alternative existe : réaliser les travaux de rénovation lourde (30 % minimum du prix d'acquisition) puis basculer le bien rénové dans le dispositif, sous réserve que l'ensemble des conditions soient remplies. ",[],{},{"nodeType":595,"data":13068,"content":13069},{},[13070],{"nodeType":183,"value":13071,"marks":13072,"data":13073},"Quelle différence avec le logement social traditionnel ?",[],{},{"nodeType":197,"data":13075,"content":13076},{},[13077],{"nodeType":183,"value":13078,"marks":13079,"data":13080},"Le dispositif Jeanbrun relève du secteur privé avec des plafonds de loyers environ 15% sous le marché. Le logement social HLM propose des loyers 30 à 50% sous le marché pour un public très modeste. Les deux offres sont complémentaires et répondent à des segments de demande différents.",[],{},{"nodeType":197,"data":13082,"content":13083},{},[13084],{"nodeType":183,"value":6576,"marks":13085,"data":13086},[],{},{"nodeType":1328,"data":13088,"content":13089},{},[13090],{"nodeType":1332,"data":13091,"content":13092},{},[13093],{"nodeType":197,"data":13094,"content":13095},{},[13096,13099,13105],{"nodeType":183,"value":163,"marks":13097,"data":13098},[],{},{"nodeType":234,"data":13100,"content":13101},{"target":6593},[13102],{"nodeType":183,"value":7374,"marks":13103,"data":13104},[],{},{"nodeType":183,"value":7378,"marks":13106,"data":13107},[],{},{"nodeType":197,"data":13109,"content":13110},{},[13111],{"nodeType":183,"value":163,"marks":13112,"data":13113},[],{},{"metadata":13115,"sys":13118,"fields":13129},{"tags":13116,"concepts":13117},[],[],{"space":13119,"id":13121,"type":15,"createdAt":13122,"updatedAt":13123,"environment":13124,"publishedVersion":13126,"revision":69,"contentType":13127,"locale":28},{"sys":13120},{"type":11,"linkType":12,"id":13},"2IWk3cvF6rVSsaNqB31vS6","2025-11-20T12:30:10.743Z","2026-02-26T03:35:11.763Z",{"sys":13125},{"id":20,"type":11,"linkType":21},26,{"sys":13128},{"type":11,"linkType":26,"id":11124},{"pageTitle":13130,"pageDescription":13131,"ratingValue":11128,"ratingCount":11129},"Dispositif Jeanbrun 2026 : guide complet du statut bailleur privé","Dispositif Jeanbrun 2026 : amortissement de 3 à 5,5 %, imputation sur le revenu global, engagement 9 ans. Taux, conditions, calculs et pièges à éviter face à l'ex-Pinel.",[13133],{"data":13134,"marks":13135,"value":13136,"nodeType":183},{},[],"Le nouveau statut du bailleur privé (dispositif Jeanbrun)",{"data":13138,"marks":13139,"value":13140,"nodeType":183},{},[]," permet de pratiquer un amortissement fiscal sur les biens loués nus. Un sous-amendement parlementaire prévoit explicitement la possibilité de cumuler cet amortissement avec Loc'Avantages.",{"data":13142,"content":13143,"nodeType":197},{},[13144],{"data":13145,"marks":13146,"value":13147,"nodeType":183},{},[],"Cette combinaison créerait un double avantage fiscal. D'un côté la réduction d'impôt sur le revenu. De l'autre la déduction d'une partie de la valeur du bien sur vos revenus fonciers.",{"data":13149,"content":13150,"nodeType":197},{},[13151],{"data":13152,"marks":13153,"value":13154,"nodeType":183},{},[],"Pour le neuf, les taux d'amortissement varient de 3,5 % (Loc 1) à 5,5 % (Loc 3). Pour l'ancien, l'accès est conditionné à des travaux représentant au moins 30 % du prix d'achat. L'engagement de location passe alors à 9 ans.",{"data":13156,"content":13157,"nodeType":197},{},[13158,13163,13166,13173],{"data":13159,"marks":13160,"value":13162,"nodeType":183},{},[13161],{"type":302},"Point de vigilance",{"data":13164,"marks":13165,"value":9608,"nodeType":183},{},[],{"data":13167,"content":13168,"nodeType":234},{"target":8416},[13169],{"data":13170,"marks":13171,"value":13172,"nodeType":183},{},[],"le PLF 2026",{"data":13174,"marks":13175,"value":13176,"nodeType":183},{},[]," fait l'objet d'un passage en 49.3 à la date de rédaction. Les modalités exactes du cumul restent à confirmer dans le texte final. Consultez un conseiller fiscal avant tout engagement.",{"data":13178,"content":13179,"nodeType":315},{},[13180],{"data":13181,"marks":13182,"value":13183,"nodeType":183},{},[],"Quels plafonds de ressources pour vos locataires ?",{"data":13185,"content":13186,"nodeType":197},{},[13187],{"data":13188,"marks":13189,"value":13190,"nodeType":183},{},[],"Vos locataires doivent respecter des plafonds de ressources. Ces plafonds varient selon la composition du foyer, la zone géographique et le niveau de convention choisi. Ils sont définis par rapport au revenu fiscal de référence de l'avant-dernière année précédant la signature du bail.",{"data":13192,"content":13193,"nodeType":197},{},[13194],{"data":13195,"marks":13196,"value":13197,"nodeType":183},{},[],"Une personne seule en zone A bis (Paris et communes limitrophes) dispose d'un plafond de 43 953 € en Loc 1, 32 177 € en Loc 2 et 17 697 € en Loc 3. Ces montants diminuent progressivement en zones B et C.",{"data":13199,"content":13200,"nodeType":197},{},[13201],{"data":13202,"marks":13203,"value":13204,"nodeType":183},{},[],"Un couple sans personne à charge en zone B1 bénéficie d'un plafond de 47 842 € en Loc 1, 35 026 € en Loc 2 et 21 017 € en Loc 3. Des majorations s'appliquent pour chaque personne à charge supplémentaire.",{"data":13206,"content":13207,"nodeType":315},{},[13208],{"data":13209,"marks":13210,"value":13211,"nodeType":183},{},[],"Comment adhérer au dispositif Loc'Avantages ?",{"data":13213,"content":13214,"nodeType":197},{},[13215],{"data":13216,"marks":13217,"value":13218,"nodeType":183},{},[],"La procédure se déroule intégralement en ligne sur la plateforme monprojet.anah.gouv.fr.",{"data":13220,"content":13221,"nodeType":197},{},[13222],{"data":13223,"marks":13224,"value":13225,"nodeType":183},{},[],"Commencez par réaliser une simulation. Vous vérifierez l'éligibilité de votre logement et estimerez le montant de votre réduction selon le niveau de loyer envisagé.",{"data":13227,"content":13228,"nodeType":197},{},[13229],{"data":13230,"marks":13231,"value":13232,"nodeType":183},{},[],"Créez ensuite un compte personnel et déposez votre demande de convention. Les documents requis comprennent la copie du bail signé, l'avis d'imposition du locataire et votre RIB. En cas d'intermédiation locative, joignez également le mandat de gestion.",{"data":13234,"content":13235,"nodeType":197},{},[13236,13240,13245],{"data":13237,"marks":13238,"value":13239,"nodeType":183},{},[],"Le dépôt du dossier doit intervenir dans les ",{"data":13241,"marks":13242,"value":13244,"nodeType":183},{},[13243],{"type":302},"deux mois suivant la signature du bail",{"data":13246,"marks":13247,"value":13248,"nodeType":183},{},[],". Une fois la convention validée, déclarez votre adhésion lors de votre déclaration de revenus via le formulaire 2042-RICI.",{"data":13250,"content":13251,"nodeType":197},{},[13252],{"data":13253,"marks":13254,"value":13255,"nodeType":183},{},[],"Si des travaux de rénovation énergétique sont nécessaires, le recours à Mon Accompagnateur Rénov' devient obligatoire pour bénéficier des aides associées.",{"data":13257,"content":13258,"nodeType":315},{},[13259],{"data":13260,"marks":13261,"value":13262,"nodeType":183},{},[],"Peut-on appliquer Loc'Avantages à plusieurs logements ?",{"data":13264,"content":13265,"nodeType":197},{},[13266],{"data":13267,"marks":13268,"value":13269,"nodeType":183},{},[],"Le dispositif s'applique à chaque logement individuellement. Vous pouvez donc cumuler les réductions d'impôt si vous possédez plusieurs biens. Chaque bien nécessite une convention distincte avec l'Anah et le respect des conditions d'éligibilité propres.",{"data":13271,"content":13272,"nodeType":197},{},[13273,13277,13282],{"data":13274,"marks":13275,"value":13276,"nodeType":183},{},[],"La réduction d'impôt totale est toutefois ",{"data":13278,"marks":13279,"value":13281,"nodeType":183},{},[13280],{"type":302},"plafonnée à 10 000 € par an",{"data":13283,"marks":13284,"value":13285,"nodeType":183},{},[],". Ce plafond s'applique tous logements confondus.",{"data":13287,"content":13288,"nodeType":315},{},[13289],{"data":13290,"marks":13291,"value":13292,"nodeType":183},{},[],"Peut-on acheter un bien déjà sous convention Loc'Avantages ?",{"data":13294,"content":13295,"nodeType":197},{},[13296],{"data":13297,"marks":13298,"value":13299,"nodeType":183},{},[],"L'acquisition d'un bien déjà conventionné permet de bénéficier immédiatement de l'avantage fiscal. Vous évitez ainsi le processus d'adhésion.",{"data":13301,"content":13302,"nodeType":197},{},[13303],{"data":13304,"marks":13305,"value":13306,"nodeType":183},{},[],"Le transfert de convention n'est cependant pas automatique. Vous devez vous engager à respecter les termes de la convention initiale pour la durée restante. L'Anah doit être informée du changement de propriétaire. L'acte de vente doit idéalement mentionner la reprise des engagements.",{"data":13308,"content":13309,"nodeType":197},{},[13310],{"data":13311,"marks":13312,"value":13313,"nodeType":183},{},[],"Cette option présente un avantage concret : vous connaissez immédiatement le rendement du bien et percevez les loyers dès la signature de l'acte authentique.",{"data":13315,"content":13316,"nodeType":315},{},[13317],{"data":13318,"marks":13319,"value":13320,"nodeType":183},{},[],"Pourquoi Loc'Avantages est-il un dispositif gagnant-gagnant ?",{"data":13322,"content":13323,"nodeType":197},{},[13324],{"data":13325,"marks":13326,"value":13327,"nodeType":183},{},[],"Loc'Avantages crée une situation favorable pour trois parties : le propriétaire, le locataire et les collectivités. Chacun y trouve un intérêt concret.",{"data":13329,"content":13330,"nodeType":595},{},[13331],{"data":13332,"marks":13333,"value":13334,"nodeType":183},{},[],"Quels avantages pour le propriétaire ?",{"data":13336,"content":13337,"nodeType":197},{},[13338,13343],{"data":13339,"marks":13340,"value":13342,"nodeType":183},{},[13341],{"type":302},"Une réduction d'impôt pouvant atteindre 65 % de vos revenus locatifs.",{"data":13344,"marks":13345,"value":13346,"nodeType":183},{},[]," Plus vous acceptez une décote importante sur le loyer, plus l'avantage fiscal augmente. Avec l'intermédiation locative, les taux sont encore bonifiés.",{"data":13348,"content":13349,"nodeType":197},{},[13350,13355],{"data":13351,"marks":13352,"value":13354,"nodeType":183},{},[13353],{"type":302},"Une protection contre les impayés.",{"data":13356,"marks":13357,"value":13358,"nodeType":183},{},[]," La garantie Visale peut couvrir jusqu'à 36 mensualités de loyers et charges impayés. Vous sécurisez vos revenus sans avoir à souscrire une assurance loyers impayés payante.",{"data":13360,"content":13361,"nodeType":197},{},[13362,13367],{"data":13363,"marks":13364,"value":13366,"nodeType":183},{},[13365],{"type":302},"Un accès à des aides pour rénover votre bien.",{"data":13368,"marks":13369,"value":13370,"nodeType":183},{},[]," L'Anah propose des subventions pouvant atteindre 28 000 € pour la rénovation énergétique ou les travaux lourds. Vous pouvez également mobiliser l'éco-PTZ pour financer ces travaux.",{"data":13372,"content":13373,"nodeType":197},{},[13374,13379],{"data":13375,"marks":13376,"value":13378,"nodeType":183},{},[13377],{"type":302},"Une vacance locative réduite.",{"data":13380,"marks":13381,"value":13382,"nodeType":183},{},[]," En vous adressant à un large bassin de ménages éligibles (forte demande), vous limitez les périodes sans locataire. La rentabilité nette peut dépasser celle d'une location classique malgré la décote sur le loyer.",{"data":13384,"content":13385,"nodeType":197},{},[13386,13391],{"data":13387,"marks":13388,"value":13390,"nodeType":183},{},[13389],{"type":302},"Un cumul possible avec le déficit foncier.",{"data":13392,"marks":13393,"value":13394,"nodeType":183},{},[]," Vos charges et travaux déductibles s'ajoutent au crédit d'impôt Loc'Avantages. Cette combinaison optimise votre fiscalité immobilière.",{"data":13396,"content":13397,"nodeType":595},{},[13398],{"data":13399,"marks":13400,"value":13401,"nodeType":183},{},[],"Quels avantages pour le locataire ?",{"data":13403,"content":13404,"nodeType":197},{},[13405,13410],{"data":13406,"marks":13407,"value":13409,"nodeType":183},{},[13408],{"type":302},"Un loyer 15 % à 45 % sous le prix du marché.",{"data":13411,"marks":13412,"value":13413,"nodeType":183},{},[]," Le locataire accède à un logement décent et performant à un tarif adapté à ses ressources.",{"data":13415,"content":13416,"nodeType":197},{},[13417,13422],{"data":13418,"marks":13419,"value":13421,"nodeType":183},{},[13420],{"type":302},"Une stabilité garantie sur 6 ans.",{"data":13423,"marks":13424,"value":13425,"nodeType":183},{},[]," L'engagement du propriétaire sécurise le parcours résidentiel du locataire. Pas de risque de congé pour vente ou reprise pendant la durée de la convention.",{"data":13427,"content":13428,"nodeType":197},{},[13429,13434],{"data":13430,"marks":13431,"value":13433,"nodeType":183},{},[13432],{"type":302},"Une solution pour les profils atypiques.",{"data":13435,"marks":13436,"value":13437,"nodeType":183},{},[]," Étudiants sans garant, salariés en période d'essai, intérimaires ou auto-entrepreneurs trouvent une porte d'entrée vers le logement. La garantie Visale lève les freins habituels à l'accès.",{"data":13439,"content":13440,"nodeType":197},{},[13441,13446],{"data":13442,"marks":13443,"value":13445,"nodeType":183},{},[13444],{"type":302},"Des logements rénovés et économes.",{"data":13447,"marks":13448,"value":13449,"nodeType":183},{},[]," L'exclusion des passoires thermiques (DPE F et G) garantit un confort accru et des factures énergétiques maîtrisées.",{"data":13451,"content":13452,"nodeType":595},{},[13453],{"data":13454,"marks":13455,"value":13456,"nodeType":183},{},[],"Quels avantages pour les collectivités ?",{"data":13458,"content":13459,"nodeType":197},{},[13460,13465],{"data":13461,"marks":13462,"value":13464,"nodeType":183},{},[13463],{"type":302},"Une réponse à la pénurie de logements abordables.",{"data":13466,"marks":13467,"value":13468,"nodeType":183},{},[]," Le parc privé vient compléter la production de logements sociaux là où elle ne suffit pas.",{"data":13470,"content":13471,"nodeType":197},{},[13472,13477],{"data":13473,"marks":13474,"value":13476,"nodeType":183},{},[13475],{"type":302},"Une contribution aux objectifs SRU.",{"data":13478,"marks":13479,"value":13480,"nodeType":183},{},[]," Sous certaines conditions, les logements conventionnés Loc'Avantages peuvent être décomptés dans les obligations de logements sociaux des communes.",{"data":13482,"content":13483,"nodeType":197},{},[13484,13489],{"data":13485,"marks":13486,"value":13488,"nodeType":183},{},[13487],{"type":302},"Un levier contre la vacance.",{"data":13490,"marks":13491,"value":13492,"nodeType":183},{},[]," Le dispositif incite les propriétaires à remettre des biens inoccupés sur le marché. Les collectivités réduisent ainsi l'artificialisation des sols et revitalisent leur territoire.",{"data":13494,"content":13495,"nodeType":197},{},[13496,13501],{"data":13497,"marks":13498,"value":13500,"nodeType":183},{},[13499],{"type":302},"Un outil de mixité sociale.",{"data":13502,"marks":13503,"value":13504,"nodeType":183},{},[]," En répartissant les ménages modestes dans le parc privé, Loc'Avantages évite la concentration géographique et renforce la cohésion locale.",{"data":13506,"content":13507,"nodeType":315},{},[13508],{"data":13509,"marks":13510,"value":13511,"nodeType":183},{},[],"Loc'Avantages et Trackstone : une combinaison gagnante pour l'investisseur",{"data":13513,"content":13514,"nodeType":197},{},[13515,13518,13525],{"data":13516,"marks":13517,"value":163,"nodeType":183},{},[],{"data":13519,"content":13520,"nodeType":234},{"target":9456},[13521],{"data":13522,"marks":13523,"value":13524,"nodeType":183},{},[],"L'achat d'un bien déjà loué via Trackstone",{"data":13526,"marks":13527,"value":13528,"nodeType":183},{},[]," s'articule naturellement avec le dispositif Loc'Avantages. Deux stratégies s'offrent aux investisseurs. ",{"data":13530,"content":13531,"nodeType":197},{},[13532,13536,13541],{"data":13533,"marks":13534,"value":13535,"nodeType":183},{},[],"La première consiste à",{"data":13537,"marks":13538,"value":13540,"nodeType":183},{},[13539],{"type":302}," acquérir un bien",{"data":13542,"marks":13543,"value":13544,"nodeType":183},{},[]," dont le bail en cours respecte déjà les plafonds Loc'Avantages : l'investisseur peut alors conventionner le logement auprès de l'Anah et bénéficier immédiatement de la réduction d'impôt, sans période de vacance locative. ",{"data":13546,"content":13547,"nodeType":197},{},[13548,13552,13557],{"data":13549,"marks":13550,"value":13551,"nodeType":183},{},[],"La seconde option vise ",{"data":13553,"marks":13554,"value":13556,"nodeType":183},{},[13555],{"type":302},"l'anticipation ",{"data":13558,"marks":13559,"value":13560,"nodeType":183},{},[],": acheter un bien occupé dont le loyer actuel dépasse les plafonds, puis conventionner lors du renouvellement du bail ou du changement de locataire.",{"data":13562,"content":13563,"nodeType":197},{},[13564],{"data":13565,"marks":13566,"value":13567,"nodeType":183},{},[],"Dans les deux cas, Trackstone permet de visualiser en amont les données financières du bien (loyer en place, charges, historique de paiement) et de simuler l'impact d'une convention Loc'Avantages sur le rendement net. Cette transparence aide l'investisseur à arbitrer entre rendement brut immédiat et optimisation fiscale long terme. Pour les propriétaires souhaitant vendre un bien conventionné, Trackstone offre un accès direct à des investisseurs sensibilisés aux dispositifs fiscaux, sans nécessité de donner congé au locataire ni de rompre la convention en cours.",{"data":13569,"content":13570,"nodeType":3623},{},[],{"data":13572,"content":13573,"nodeType":315},{},[13574],{"data":13575,"marks":13576,"value":13577,"nodeType":183},{},[],"Questions fréquentes",{"data":13579,"content":13580,"nodeType":595},{},[13581],{"data":13582,"marks":13583,"value":13585,"nodeType":183},{},[13584],{"type":302},"Loc'Avantages est-il cumulable avec d'autres dispositifs fiscaux ?",{"data":13587,"content":13588,"nodeType":197},{},[13589],{"data":13590,"marks":13591,"value":13592,"nodeType":183},{},[],"Le dispositif ne peut pas être cumulé avec Pinel ou Denormandie. Le PLF 2026 prévoit en revanche le cumul avec l'amortissement du dispositif Jeanbrun sous réserve de promulgation définitive. Loc'Avantages reste compatible avec MaPrimeRénov' pour les travaux de rénovation énergétique.",{"data":13594,"content":13595,"nodeType":595},{},[13596],{"data":13597,"marks":13598,"value":13600,"nodeType":183},{},[13599],{"type":302},"Que se passe-t-il en cas de non-respect des engagements ?",{"data":13602,"content":13603,"nodeType":197},{},[13604],{"data":13605,"marks":13606,"value":13607,"nodeType":183},{},[],"Vous perdez le bénéfice de la réduction d'impôt. Vous risquez un redressement fiscal portant sur les avantages indûment perçus. L'administration effectue des contrôles réguliers.",{"data":13609,"content":13610,"nodeType":595},{},[13611],{"data":13612,"marks":13613,"value":13615,"nodeType":183},{},[13614],{"type":302},"Un logement meublé peut-il bénéficier de Loc'Avantages ?",{"data":13617,"content":13618,"nodeType":197},{},[13619],{"data":13620,"marks":13621,"value":13622,"nodeType":183},{},[],"Non. Seules les locations nues sont éligibles. Si vous souhaitez louer en meublé, tournez-vous vers le régime LMNP qui offre d'autres avantages fiscaux.",{"data":13624,"content":13625,"nodeType":595},{},[13626],{"data":13627,"marks":13628,"value":13630,"nodeType":183},{},[13629],{"type":302},"Jusqu'à quand peut-on bénéficier de Loc'Avantages ?",{"data":13632,"content":13633,"nodeType":197},{},[13634,13638,13646],{"data":13635,"marks":13636,"value":13637,"nodeType":183},{},[],"Initialement prévu jusqu'au 31 décembre 2024, le dispositif a été prorogé jusqu'au 31 décembre 2027 par l'",{"data":13639,"content":13641,"nodeType":192},{"uri":13640},"https:\u002F\u002Fwww.legifrance.gouv.fr\u002Fjorf\u002Fid\u002FJORFTEXT000051163726",[13642],{"data":13643,"marks":13644,"value":13645,"nodeType":183},{},[],"article 88 de la loi n° 2025-127 du 14 février 2025",{"data":13647,"marks":13648,"value":13649,"nodeType":183},{},[]," de finances pour 2025. ",{"metadata":13651,"sys":13654,"fields":13664},{"tags":13652,"concepts":13653},[],[],{"space":13655,"id":13657,"type":15,"createdAt":13658,"updatedAt":13658,"environment":13659,"publishedVersion":13661,"revision":34,"contentType":13662,"locale":28},{"sys":13656},{"type":11,"linkType":12,"id":13},"4Cdzz1Hw6pWC7RUoDwyp9j","2026-01-28T03:58:19.459Z",{"sys":13660},{"id":20,"type":11,"linkType":21},8,{"sys":13663},{"type":11,"linkType":26,"id":11124},{"pageTitle":13665,"pageDescription":13666,"ratingValue":11128,"ratingCount":11129},"Dispositif Loc'Avantages : Réduire vos impôts en louant moins cher","Le dispositif Loc'Avantages offre une réduction d'impôt de 15 % à 65 % aux propriétaires qui louent leur bien sous le prix du marché.",[13668],{"nodeType":183,"value":13669,"marks":13670,"data":13672},"dispositif fiscal Loc'Avantages",[13671],{"type":302},{},{"nodeType":183,"value":13674,"marks":13675,"data":13676}," ? Utilisez un simulateur pour connaître le plafond de loyer selon votre logement et votre commune. Mais avant cela, prenez connaissance des conditions d'accès à ce dispositif pour savoir si votre logement est éligible à Loc'Avantages. ",[],{},{"nodeType":315,"data":13678,"content":13679},{},[13680],{"nodeType":183,"value":13681,"marks":13682,"data":13684},"Simulateur Loc'avantages",[13683],{"type":302},{},{"nodeType":197,"data":13686,"content":13687},{},[13688,13692,13697,13706,13711],{"nodeType":183,"value":13689,"marks":13690,"data":13691},"Pour bénéficier de votre réduction d'impôt, vous êtes tenu de respecter un plafonnement des loyers défini notamment selon la zone de votre investissement locatif. ",[],{},{"nodeType":183,"value":13693,"marks":13694,"data":13696},"Simuler le plafond du loyer sur le site de l'",[13695],{"type":302},{},{"nodeType":192,"data":13698,"content":13700},{"uri":13699},"https:\u002F\u002Fmonprojet.anah.gouv.fr\u002Fpb\u002Finscription\u002Fnouvelle",[13701],{"nodeType":183,"value":13702,"marks":13703,"data":13705},"Anah",[13704],{"type":302},{},{"nodeType":183,"value":13707,"marks":13708,"data":13710}," vous assure de faire le bon choix",[13709],{"type":302},{},{"nodeType":183,"value":13712,"marks":13713,"data":13714},". Calculer le loyer peut se révéler complexe, c'est pourquoi la simulation de loyer en ligne vous fera gagner un temps précieux. De plus, vous vous assurez à la signature du bail d'avoir fixé le bon loyer. En cas de contrôle, si vous commettez une erreur, vous pourriez perdre votre avantage fiscal. ",[],{},{"nodeType":519,"data":13716,"content":13735},{"target":13717},{"metadata":13718,"sys":13721,"fields":13730},{"tags":13719,"concepts":13720},[],[],{"space":13722,"id":13724,"type":15,"createdAt":13725,"updatedAt":13725,"environment":13726,"publishedVersion":114,"revision":34,"contentType":13728,"locale":28},{"sys":13723},{"type":11,"linkType":12,"id":13},"2Isyz7yVWtRbgEFdcO0nz0","2025-05-14T07:50:03.198Z",{"sys":13727},{"id":20,"type":11,"linkType":21},{"sys":13729},{"type":11,"linkType":26,"id":10870},{"name":13731,"title":13731,"actionUrl":13732,"style":13733,"size":13734},"Simulateur Loc Avantage","https:\u002F\u002Fclaude.site\u002Fartifacts\u002Fe4baa9d3-ac7c-4aa2-aaba-ebfcf47f774d","blue","medium",[],{"nodeType":197,"data":13737,"content":13738},{},[13739],{"nodeType":183,"value":13740,"marks":13741,"data":13742},"Les autres conditions pour louer et bénéficier de la réduction d'impôt sont les suivantes :",[],{},{"nodeType":1328,"data":13744,"content":13745},{},[13746,13756,13766,13776,13786,13796],{"nodeType":1332,"data":13747,"content":13748},{},[13749],{"nodeType":197,"data":13750,"content":13751},{},[13752],{"nodeType":183,"value":13753,"marks":13754,"data":13755},"louer un logement à titre de résidence principale ;",[],{},{"nodeType":1332,"data":13757,"content":13758},{},[13759],{"nodeType":197,"data":13760,"content":13761},{},[13762],{"nodeType":183,"value":13763,"marks":13764,"data":13765},"louer un bien non meublé ;",[],{},{"nodeType":1332,"data":13767,"content":13768},{},[13769],{"nodeType":197,"data":13770,"content":13771},{},[13772],{"nodeType":183,"value":13773,"marks":13774,"data":13775},"respecter des ressources maximales pour les locataires (le plafond de ressources dépend de la composition du foyer locataire avec des personnes à charge ou non et de la zone géographique) ;",[],{},{"nodeType":1332,"data":13777,"content":13778},{},[13779],{"nodeType":197,"data":13780,"content":13781},{},[13782],{"nodeType":183,"value":13783,"marks":13784,"data":13785},"ne pas louer à un membre de la famille ;",[],{},{"nodeType":1332,"data":13787,"content":13788},{},[13789],{"nodeType":197,"data":13790,"content":13791},{},[13792],{"nodeType":183,"value":13793,"marks":13794,"data":13795},"signer une convention avec l'Anah avec un engagement minimum de 6 ans ;",[],{},{"nodeType":1332,"data":13797,"content":13798},{},[13799],{"nodeType":197,"data":13800,"content":13801},{},[13802],{"nodeType":183,"value":13803,"marks":13804,"data":13805},"ne pas louer un logement avec un DPE F ou G. 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",[],{},{"nodeType":1328,"data":13837,"content":13838},{},[13839,13867,13894],{"nodeType":1332,"data":13840,"content":13841},{},[13842],{"nodeType":197,"data":13843,"content":13844},{},[13845,13850,13858,13863],{"nodeType":183,"value":13846,"marks":13847,"data":13849},"Loc1 (",[13848],{"type":302},{},{"nodeType":192,"data":13851,"content":13852},{"uri":3197},[13853],{"nodeType":183,"value":13854,"marks":13855,"data":13857},"location intermédiaire",[13856],{"type":302},{},{"nodeType":183,"value":13859,"marks":13860,"data":13862},")",[13861],{"type":302},{},{"nodeType":183,"value":13864,"marks":13865,"data":13866}," : vous devez louer le logement avec un loyer inférieur de 15 % aux prix du marché.",[],{},{"nodeType":1332,"data":13868,"content":13869},{},[13870],{"nodeType":197,"data":13871,"content":13872},{},[13873,13878,13886,13890],{"nodeType":183,"value":13874,"marks":13875,"data":13877},"Loc2 (",[13876],{"type":302},{},{"nodeType":192,"data":13879,"content":13880},{"uri":3227},[13881],{"nodeType":183,"value":13882,"marks":13883,"data":13885},"location sociale",[13884],{"type":302},{},{"nodeType":183,"value":13859,"marks":13887,"data":13889},[13888],{"type":302},{},{"nodeType":183,"value":13891,"marks":13892,"data":13893}," : la décote est cette fois de 30 % par rapport au marché. ",[],{},{"nodeType":1332,"data":13895,"content":13896},{},[13897],{"nodeType":197,"data":13898,"content":13899},{},[13900,13905,13913,13917],{"nodeType":183,"value":13901,"marks":13902,"data":13904},"Loc3 (",[13903],{"type":302},{},{"nodeType":192,"data":13906,"content":13907},{"uri":3256},[13908],{"nodeType":183,"value":13909,"marks":13910,"data":13912},"Location très sociale",[13911],{"type":302},{},{"nodeType":183,"value":13859,"marks":13914,"data":13916},[13915],{"type":302},{},{"nodeType":183,"value":13918,"marks":13919,"data":13920}," : le loyer de votre bien immobilier locatif doit être inférieur de 45 % aux prix du marché.",[],{},{"nodeType":197,"data":13922,"content":13923},{},[13924,13929,13933,13938],{"nodeType":183,"value":13925,"marks":13926,"data":13928},"Le choix du dispositif impacte les avantages fiscaux offerts",[13927],{"type":302},{},{"nodeType":183,"value":13930,"marks":13931,"data":13932},". 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(Le coefficient est plafonné à 1,2).",[],{},{"nodeType":315,"data":14521,"content":14522},{},[14523],{"nodeType":183,"value":14524,"marks":14525,"data":14527},"Exemple pratique de calcul d'un plafond de loyer",[14526],{"type":302},{},{"nodeType":197,"data":14529,"content":14530},{},[14531],{"nodeType":183,"value":14532,"marks":14533,"data":14534},"Pour mieux vous projeter, voici un exemple de calcul de loyer mensuel applicable dans le cadre de Loc'Avantages. ",[],{},{"nodeType":197,"data":14536,"content":14537},{},[14538,14543],{"nodeType":183,"value":14539,"marks":14540,"data":14542},"Vous louez un appartement de 60 m² à Ajaccio",[14541],{"type":302},{},{"nodeType":183,"value":14544,"marks":14545,"data":14546},". Vous souhaitez choisir le niveau Loc2. 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