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Les plus-values immobilières restent à 17,2%.",[],{},{"nodeType":256,"data":632,"content":633},{},[634],{"nodeType":242,"value":166,"marks":635,"data":636},[],{},{"nodeType":523,"data":638,"content":639},{},[],{"nodeType":256,"data":641,"content":642},{},[643],{"nodeType":242,"value":644,"marks":645,"data":647},"Vous envisagez de revendre votre bien LMNP ?",[646],{"type":364},{},{"nodeType":256,"data":649,"content":650},{},[651,655,665],{"nodeType":242,"value":652,"marks":653,"data":654},"Trackstone vous permet de ",[],{},{"nodeType":293,"data":656,"content":660},{"target":657},{"sys":658},{"id":659,"type":11,"linkType":15},"MMV2LLlijv2k5r9o6aeBv",[661],{"nodeType":242,"value":662,"marks":663,"data":664},"céder votre investissement locatif meublé sans donner congé au locataire",[],{},{"nodeType":242,"value":666,"marks":667,"data":668},". Vous conservez vos revenus locatifs jusqu'à la signature de l'acte authentique, optimisant votre trésorerie malgré la fiscalité de sortie alourdie. Le notaire intègre automatiquement la réintégration des amortissements dans son calcul de plus-value.",[],{},{"nodeType":670,"data":671,"content":675},"embedded-entry-block",{"target":672},{"sys":673},{"id":674,"type":11,"linkType":15},"5KeU6LsqohhVLagLEqv90B",[],{"nodeType":677,"data":678,"content":679},"heading-2",{},[680,684],{"nodeType":242,"value":681,"marks":682,"data":683},"Le LMNP en 2026 : loi anti-Airbnb votée ",[],{},{"nodeType":242,"value":685,"marks":686,"data":688},"et loi de finances promulguée",[687],{"type":364},{},{"nodeType":690,"data":691,"content":692},"heading-3",{},[693],{"nodeType":242,"value":694,"marks":695,"data":696},"Loi anti-Airbnb : réforme majeure des meublés de tourisme",[],{},{"nodeType":256,"data":698,"content":699},{},[700,703,708],{"nodeType":242,"value":383,"marks":701,"data":702},[],{},{"nodeType":242,"value":704,"marks":705,"data":707},"Loi VOTÉE et PROMULGUÉE (loi n°2024-1039 du 7 novembre 2024)",[706],{"type":364},{},{"nodeType":242,"value":709,"marks":710,"data":711}," – Application CERTAINE aux revenus perçus dès le 1er janvier 2025, déclarés au printemps 2026 ",[],{},{"nodeType":256,"data":713,"content":714},{},[715],{"nodeType":242,"value":716,"marks":717,"data":718},"La loi de finances 2026 instaure un durcissement drastique de la fiscalité des meublés de tourisme non classés. Les locations saisonnières type Airbnb, Booking ou locations de vacances sans label qualité voient leur plafond micro-BIC divisé par cinq et leur abattement fortement réduit.",[],{},{"nodeType":256,"data":720,"content":721},{},[722],{"nodeType":242,"value":723,"marks":724,"data":726},"Ce qui change pour les meublés de tourisme NON classés :",[725],{"type":364},{},{"nodeType":256,"data":728,"content":729},{},[730],{"nodeType":242,"value":731,"marks":732,"data":733},"Avant 2026, ces locations bénéficiaient d'un régime très favorable : plafond de revenus à 77 700 € avec un abattement de 71%, ne laissant que 29% des loyers imposables. À partir du 1er janvier 2026, ce régime est remplacé par un plafond de 15 000 € avec seulement 30% d'abattement, soit 70% des revenus désormais imposables.",[],{},{"nodeType":256,"data":735,"content":736},{},[737],{"nodeType":242,"value":738,"marks":739,"data":740},"Pour tout dépassement du seuil de 15 000 €, le passage au régime réel devient obligatoire, avec l'ensemble des contraintes comptables associées (tenue d'une comptabilité, liasse fiscale, potentiellement recours à un expert-comptable).",[],{},{"nodeType":256,"data":742,"content":743},{},[744],{"nodeType":242,"value":745,"marks":746,"data":748},"Tableau comparatif : impact fiscal concret",[747],{"type":364},{},{"nodeType":750,"data":751,"content":752},"table",{},[753,798,855,912],{"nodeType":754,"data":755,"content":756},"table-row",{},[757,768,778,788],{"nodeType":758,"data":759,"content":760},"table-cell",{},[761],{"nodeType":256,"data":762,"content":763},{},[764],{"nodeType":242,"value":765,"marks":766,"data":767},"Revenus 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(29%)",[],{},{"nodeType":256,"data":822,"content":823},{},[824],{"nodeType":242,"value":825,"marks":826,"data":827},"Impôt + PS : 2 819 €",[],{},{"nodeType":758,"data":829,"content":830},{},[831,838],{"nodeType":256,"data":832,"content":833},{},[834],{"nodeType":242,"value":835,"marks":836,"data":837},"Basculement obligatoire au régime réel",[],{},{"nodeType":256,"data":839,"content":840},{},[841],{"nodeType":242,"value":842,"marks":843,"data":844},"Estimation : 4 700-6 200 €",[],{},{"nodeType":758,"data":846,"content":847},{},[848],{"nodeType":256,"data":849,"content":850},{},[851],{"nodeType":242,"value":852,"marks":853,"data":854},"+1 881 € à +3 381 €",[],{},{"nodeType":754,"data":856,"content":857},{},[858,868,885,902],{"nodeType":758,"data":859,"content":860},{},[861],{"nodeType":256,"data":862,"content":863},{},[864],{"nodeType":242,"value":865,"marks":866,"data":867},"15 000 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Au-delà de 20 000 €, le basculement obligatoire au régime réel impose une gestion comptable professionnelle, avec des coûts supplémentaires de 800 à 1 500 € par an.",[],{},{"nodeType":690,"data":986,"content":987},{},[988],{"nodeType":242,"value":989,"marks":990,"data":991},"Qui est concerné et qui est épargné ?",[],{},{"nodeType":256,"data":993,"content":994},{},[995],{"nodeType":242,"value":996,"marks":997,"data":999},"Locations fortement pénalisées par la réforme 2026 :",[998],{"type":364},{},{"nodeType":256,"data":1001,"content":1002},{},[1003],{"nodeType":242,"value":1004,"marks":1005,"data":1006},"Les propriétaires de meublés de tourisme non classés constituent la cible exclusive de cette mesure. Sont concernés les appartements et maisons loués via Airbnb, Booking, Abritel ou tout autre plateforme sans obtention d'un classement officiel en étoiles. Les résidences secondaires louées de manière saisonnière ou ponctuelle, même quelques semaines par an, tombent également sous ce nouveau régime dès lors qu'elles ne disposent pas du label qualité délivré par un organisme agréé. Les locations de courte durée occasionnelles, y compris pour des événements ponctuels, sont incluses dans le périmètre de la réforme.",[],{},{"nodeType":256,"data":1008,"content":1009},{},[1010],{"nodeType":242,"value":1011,"marks":1012,"data":1014},"Locations préservées par la réforme 2026 :",[1013],{"type":364},{},{"nodeType":256,"data":1016,"content":1017},{},[1018,1022,1027],{"nodeType":242,"value":1019,"marks":1020,"data":1021},"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":242,"value":1023,"marks":1024,"data":1026},"83 600 €",[1025],{"type":364},{},{"nodeType":242,"value":1028,"marks":1029,"data":1030}," et abattement de 50%.",[],{},{"nodeType":256,"data":1032,"content":1033},{},[1034,1038,1042,1046,1056],{"nodeType":242,"value":1035,"marks":1036,"data":1037},"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":242,"value":1023,"marks":1039,"data":1041},[1040],{"type":364},{},{"nodeType":242,"value":1043,"marks":1044,"data":1045}," et l'abattement de 50%. Les résidences de services exploitées sous bail commercial (",[],{},{"nodeType":293,"data":1047,"content":1051},{"target":1048},{"sys":1049},{"id":1050,"type":11,"linkType":15},"6jwQC5NYavASM7BzxaSG4x",[1052],{"nodeType":242,"value":1053,"marks":1054,"data":1055},"résidences étudiantes",[],{},{"nodeType":242,"value":1057,"marks":1058,"data":1059},", seniors, affaires, EHPAD) ne sont pas impactées, leur fiscalité demeurant strictement identique à 2025.",[],{},{"nodeType":256,"data":1061,"content":1062},{},[1063,1067,1071],{"nodeType":242,"value":1064,"marks":1065,"data":1066},"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":242,"value":1023,"marks":1068,"data":1070},[1069],{"type":364},{},{"nodeType":242,"value":1072,"marks":1073,"data":1074}," et abattement de 50% au lieu des nouveaux 15 000 € et 30%.",[],{},{"nodeType":256,"data":1076,"content":1077},{},[1078],{"nodeType":242,"value":1079,"marks":1080,"data":1081},"Les critères d'obtention portent sur la superficie minimale, les équipements de confort (literie, cuisine, sanitaires) et l'état général du logement.",[],{},{"nodeType":1083,"data":1084,"content":1085},"blockquote",{},[1086],{"nodeType":256,"data":1087,"content":1088},{},[1089,1094,1098,1103,1107,1112,1116,1121,1125,1130,1134,1139],{"nodeType":242,"value":1090,"marks":1091,"data":1093},"Enregistrement obligatoire des meublés de tourisme (mai 2026)",[1092],{"type":364},{},{"nodeType":242,"value":1095,"marks":1096,"data":1097}," : La loi Le Meur rend obligatoire l'enregistrement de ",[],{},{"nodeType":242,"value":1099,"marks":1100,"data":1102},"tous les meublés de tourisme",[1101],{"type":364},{},{"nodeType":242,"value":1104,"marks":1105,"data":1106}," sur l'ensemble du territoire. Le portail national ",[],{},{"nodeType":242,"value":1108,"marks":1109,"data":1111},"Declaloc",[1110],{"type":364},{},{"nodeType":242,"value":1113,"marks":1114,"data":1115}," sera opérationnel au plus tard le ",[],{},{"nodeType":242,"value":1117,"marks":1118,"data":1120},"20 mai 2026",[1119],{"type":364},{},{"nodeType":242,"value":1122,"marks":1123,"data":1124},". À partir de cette date, aucune annonce ne pourra être publiée sans numéro d'enregistrement valide. Sanctions : ",[],{},{"nodeType":242,"value":1126,"marks":1127,"data":1129},"10 000 € maximum",[1128],{"type":364},{},{"nodeType":242,"value":1131,"marks":1132,"data":1133}," en cas de défaut d'enregistrement, ",[],{},{"nodeType":242,"value":1135,"marks":1136,"data":1138},"20 000 € maximum",[1137],{"type":364},{},{"nodeType":242,"value":1140,"marks":1141,"data":1142}," en cas de fausse déclaration",[],{},{"nodeType":690,"data":1144,"content":1145},{},[1146],{"nodeType":242,"value":1147,"marks":1148,"data":1149},"L'amortissement LMNP reste inchangé en 2026",[],{},{"nodeType":256,"data":1151,"content":1152},{},[1153,1157,1166,1170,1175],{"nodeType":242,"value":1154,"marks":1155,"data":1156},"Le ",[],{},{"nodeType":251,"data":1158,"content":1160},{"uri":1159},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F3969",[1161],{"nodeType":242,"value":1162,"marks":1163,"data":1165},"sous-amendement n°I-3969",[1164],{"type":364},{},{"nodeType":242,"value":1167,"marks":1168,"data":1169}," déposé par Iñaki Echaniz (Socialistes) le 14 novembre 2025, qui proposait de plafonner l'amortissement LMNP à 2%, ",[],{},{"nodeType":242,"value":1171,"marks":1172,"data":1174},"n'a pas été retenu",[1173],{"type":364},{},{"nodeType":242,"value":1176,"marks":1177,"data":1178}," dans le texte final sur lequel le gouvernement a engagé sa responsabilité.",[],{},{"nodeType":256,"data":1180,"content":1181},{},[1182],{"nodeType":242,"value":1183,"marks":1184,"data":1186},"Les investisseurs LMNP au régime réel conservent :",[1185],{"type":364},{},{"nodeType":551,"data":1188,"content":1189},{},[1190,1200,1219],{"nodeType":555,"data":1191,"content":1192},{},[1193],{"nodeType":256,"data":1194,"content":1195},{},[1196],{"nodeType":242,"value":1197,"marks":1198,"data":1199},"L'amortissement par composants (bâti sur 25-30 ans, mobilier sur 5-7 ans)",[],{},{"nodeType":555,"data":1201,"content":1202},{},[1203],{"nodeType":256,"data":1204,"content":1205},{},[1206,1210,1215],{"nodeType":242,"value":1207,"marks":1208,"data":1209},"Des taux effectifs de ",[],{},{"nodeType":242,"value":1211,"marks":1212,"data":1214},"2,5% à 4% ",[1213],{"type":364},{},{"nodeType":242,"value":1216,"marks":1217,"data":1218},"selon les composants",[],{},{"nodeType":555,"data":1220,"content":1221},{},[1222],{"nodeType":256,"data":1223,"content":1224},{},[1225],{"nodeType":242,"value":1226,"marks":1227,"data":1228},"La déduction intégrale des charges et travaux",[],{},{"nodeType":256,"data":1230,"content":1231},{},[1232,1236,1241,1245,1255],{"nodeType":242,"value":1233,"marks":1234,"data":1235},"En revanche, le PLF 2026 crée un nouveau dispositif d'investissement locatif pour la ",[],{},{"nodeType":242,"value":1237,"marks":1238,"data":1240},"location nue uniquement : ",[1239],{"type":364},{},{"nodeType":242,"value":1242,"marks":1243,"data":1244},"le ",[],{},{"nodeType":293,"data":1246,"content":1250},{"target":1247},{"sys":1248},{"id":1249,"type":11,"linkType":15},"5jCP96whDuxRoKjpGF9Dl7",[1251],{"nodeType":242,"value":1252,"marks":1253,"data":1254},"statut de bailleur privé, parfois appelé \"dispositif Jeanbrun\"",[],{},{"nodeType":242,"value":1256,"marks":1257,"data":1258},". Ce mécanisme introduit l'amortissement fiscal en location vide, historiquement réservé à la location meublée.",[],{},{"nodeType":256,"data":1260,"content":1261},{},[1262],{"nodeType":242,"value":1263,"marks":1264,"data":1266},"Conditions d'éligibilité :",[1265],{"type":364},{},{"nodeType":551,"data":1268,"content":1269},{},[1270,1280,1295,1305],{"nodeType":555,"data":1271,"content":1272},{},[1273],{"nodeType":256,"data":1274,"content":1275},{},[1276],{"nodeType":242,"value":1277,"marks":1278,"data":1279},"Location nue à usage de résidence principale",[],{},{"nodeType":555,"data":1281,"content":1282},{},[1283],{"nodeType":256,"data":1284,"content":1285},{},[1286,1290],{"nodeType":242,"value":1287,"marks":1288,"data":1289},"Engagement de location de ",[],{},{"nodeType":242,"value":1291,"marks":1292,"data":1294},"9 ans minimum",[1293],{"type":364},{},{"nodeType":555,"data":1296,"content":1297},{},[1298],{"nodeType":256,"data":1299,"content":1300},{},[1301],{"nodeType":242,"value":1302,"marks":1303,"data":1304},"Loyers plafonnés (intermédiaire, social ou très social)",[],{},{"nodeType":555,"data":1306,"content":1307},{},[1308],{"nodeType":256,"data":1309,"content":1310},{},[1311],{"nodeType":242,"value":1312,"marks":1313,"data":1314},"Locataires sous plafonds de ressources",[],{},{"nodeType":677,"data":1316,"content":1317},{},[1318],{"nodeType":242,"value":1319,"marks":1320,"data":1321},"Ce qui ne change pas sur le LMNP en 2026",[],{},{"nodeType":256,"data":1323,"content":1324},{},[1325],{"nodeType":242,"value":1326,"marks":1327,"data":1328},"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":690,"data":1330,"content":1331},{},[1332],{"nodeType":242,"value":1333,"marks":1334,"data":1336},"Déduction intégrale des charges et travaux au régime réel",[1335],{"type":364},{},{"nodeType":256,"data":1338,"content":1339},{},[1340,1344,1352],{"nodeType":242,"value":1341,"marks":1342,"data":1343},"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":251,"data":1345,"content":1347},{"uri":1346},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-charges-deductibles",[1348],{"nodeType":242,"value":1349,"marks":1350,"data":1351},"La liste complète des charges déductibles est sur notre article à ce sujet.",[],{},{"nodeType":242,"value":166,"marks":1353,"data":1354},[],{},{"nodeType":256,"data":1356,"content":1357},{},[1358],{"nodeType":242,"value":1359,"marks":1360,"data":1361},"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":690,"data":1363,"content":1364},{},[1365],{"nodeType":242,"value":1366,"marks":1367,"data":1369},"Amortissement actif pendant la détention (mécanisme maintenu en 2026)",[1368],{"type":364},{},{"nodeType":256,"data":1371,"content":1372},{},[1373],{"nodeType":242,"value":1374,"marks":1375,"data":1376},"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":256,"data":1378,"content":1379},{},[1380,1385,1389,1394],{"nodeType":242,"value":1381,"marks":1382,"data":1384},"Réforme 2025 :",[1383],{"type":364},{},{"nodeType":242,"value":1386,"marks":1387,"data":1388}," Les amortissements sont réintégrés dans la plus-value à la revente, ",[],{},{"nodeType":242,"value":1390,"marks":1391,"data":1393},"sauf pour les résidences étudiantes, seniors et EHPAD qui en sont totalement exonérées",[1392],{"type":364},{},{"nodeType":242,"value":255,"marks":1395,"data":1396},[],{},{"nodeType":256,"data":1398,"content":1399},{},[1400,1405],{"nodeType":242,"value":1401,"marks":1402,"data":1404},"Réforme 2026 :",[1403],{"type":364},{},{"nodeType":242,"value":1406,"marks":1407,"data":1408}," Le taux d'amortissement reste inchangé.",[],{},{"nodeType":690,"data":1410,"content":1411},{},[1412],{"nodeType":242,"value":1413,"marks":1414,"data":1416},"Exonération totale de plus-value après 30 ans de détention",[1415],{"type":364},{},{"nodeType":256,"data":1418,"content":1419},{},[1420],{"nodeType":242,"value":1421,"marks":1422,"data":1423},"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":256,"data":1425,"content":1426},{},[1427],{"nodeType":242,"value":1428,"marks":1429,"data":1430},"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":256,"data":1432,"content":1433},{},[1434],{"nodeType":242,"value":1435,"marks":1436,"data":1438},"Optimiser la détention longue : acheter des biens LMNP déjà loués",[1437],{"type":364},{},{"nodeType":256,"data":1440,"content":1441},{},[1442,1446,1456],{"nodeType":242,"value":1443,"marks":1444,"data":1445},"Si vous planifiez une détention de 22 à 30 ans pour bénéficier de l'exonération totale, privilégiez ",[],{},{"nodeType":293,"data":1447,"content":1451},{"target":1448},{"sys":1449},{"id":1450,"type":11,"linkType":15},"5GYnX8yvDqSmGal2rhzsEV",[1452],{"nodeType":242,"value":1453,"marks":1454,"data":1455},"l'achat de biens déjà occupés",[],{},{"nodeType":242,"value":1457,"marks":1458,"data":1459}," 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":670,"data":1461,"content":1465},{"target":1462},{"sys":1463},{"id":1464,"type":11,"linkType":15},"3iH9FXmGghtyId54wCly7c",[],{"nodeType":690,"data":1467,"content":1468},{},[1469],{"nodeType":242,"value":1470,"marks":1471,"data":1473},"Fiscalité toujours plus avantageuse que la location nue",[1472],{"type":364},{},{"nodeType":256,"data":1475,"content":1476},{},[1477,1480,1488,1492,1496,1500,1508],{"nodeType":242,"value":166,"marks":1478,"data":1479},[],{},{"nodeType":251,"data":1481,"content":1483},{"uri":1482},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fquel-impact-financier-entre-un-bail-vide-et-un-bail-meuble",[1484],{"nodeType":242,"value":1485,"marks":1486,"data":1487},"Le LMNP conserve une supériorité fiscale structurelle face à la location vide",[],{},{"nodeType":242,"value":1489,"marks":1490,"data":1491},". Au régime micro-BIC, l'abattement forfaitaire de 50% pour les locations longue durée (",[],{},{"nodeType":242,"value":1023,"marks":1493,"data":1495},[1494],{"type":364},{},{"nodeType":242,"value":1497,"marks":1498,"data":1499}," de plafond) surpasse ",[],{},{"nodeType":251,"data":1501,"content":1503},{"uri":1502},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fmicro-foncier-2026-abattement-de-50-ou-30",[1504],{"nodeType":242,"value":1505,"marks":1506,"data":1507},"les 30% de la location nue",[],{},{"nodeType":242,"value":1509,"marks":1510,"data":1511}," (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":677,"data":1513,"content":1514},{},[1515],{"nodeType":242,"value":1516,"marks":1517,"data":1518},"Qui est impacté et comment réagir ?",[],{},{"nodeType":690,"data":1520,"content":1521},{},[1522],{"nodeType":242,"value":1523,"marks":1524,"data":1525},"Loueurs Airbnb et meublés de tourisme non classés",[],{},{"nodeType":256,"data":1527,"content":1528},{},[1529],{"nodeType":242,"value":1530,"marks":1531,"data":1533},"🔴 FORTEMENT IMPACTÉS (mesure confirmée 2026)",[1532],{"type":364},{},{"nodeType":256,"data":1535,"content":1536},{},[1537],{"nodeType":242,"value":1538,"marks":1539,"data":1540},"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":690,"data":1542,"content":1543},{},[1544],{"nodeType":242,"value":1545,"marks":1546,"data":1547},"Investisseurs en résidences services (étudiants, seniors, affaires)",[],{},{"nodeType":256,"data":1549,"content":1550},{},[1551],{"nodeType":242,"value":1552,"marks":1553,"data":1555},"🟢 PEU IMPACTÉS (location longue durée préservée)",[1554],{"type":364},{},{"nodeType":256,"data":1557,"content":1558},{},[1559,1563,1567],{"nodeType":242,"value":1560,"marks":1561,"data":1562},"Les détenteurs de biens en résidences de services exploitées sous bail commercial conservent l'intégralité de leurs avantages : plafond micro-BIC de ",[],{},{"nodeType":242,"value":1023,"marks":1564,"data":1566},[1565],{"type":364},{},{"nodeType":242,"value":1568,"marks":1569,"data":1570}," et abattement de 50% maintenus. La loi anti-Airbnb ne concerne que les locations touristiques de courte durée. ",[],{},{"nodeType":690,"data":1572,"content":1573},{},[1574],{"nodeType":242,"value":1575,"marks":1576,"data":1577},"Propriétaires en location meublée classique (bail mobilité, étudiant)",[],{},{"nodeType":256,"data":1579,"content":1580},{},[1581],{"nodeType":242,"value":1582,"marks":1583,"data":1585},"🟢 PEU IMPACTÉS à court terme",[1584],{"type":364},{},{"nodeType":256,"data":1587,"content":1588},{},[1589,1593,1598,1603],{"nodeType":242,"value":1590,"marks":1591,"data":1592},"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":242,"value":1594,"marks":1595,"data":1597},"83 600 € ",[1596],{"type":364},{},{"nodeType":242,"value":1599,"marks":1600,"data":1602},"(revalorisé 2026) ",[1601],{"type":976},{},{"nodeType":242,"value":1604,"marks":1605,"data":1606},"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":690,"data":1608,"content":1609},{},[1610],{"nodeType":242,"value":1611,"marks":1612,"data":1613},"Nouveaux investisseurs en projet d'acquisition",[],{},{"nodeType":256,"data":1615,"content":1616},{},[1617],{"nodeType":242,"value":1618,"marks":1619,"data":1621},"🟢 CADRE STABILISÉ POUR 2026",[1620],{"type":364},{},{"nodeType":256,"data":1623,"content":1624},{},[1625],{"nodeType":242,"value":1626,"marks":1627,"data":1628},"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":256,"data":1630,"content":1631},{},[1632,1637],{"nodeType":242,"value":1633,"marks":1634,"data":1636},"Seule exception",[1635],{"type":364},{},{"nodeType":242,"value":1638,"marks":1639,"data":1640}," : 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":256,"data":1642,"content":1643},{},[1644],{"nodeType":242,"value":1645,"marks":1646,"data":1647},"Pour les patrimoines multi-biens, la SCI à l'IS reste une alternative protégée des évolutions réglementaires LMNP.",[],{},{"nodeType":677,"data":1649,"content":1650},{},[1651],{"nodeType":242,"value":1652,"marks":1653,"data":1654},"Stratégies d'optimisation de l'investissement LMNP en 2026",[],{},{"nodeType":690,"data":1656,"content":1657},{},[1658],{"nodeType":242,"value":1659,"marks":1660,"data":1661},"Privilégier la détention longue durée (au-delà de 22 ans)",[],{},{"nodeType":256,"data":1663,"content":1664},{},[1665],{"nodeType":242,"value":1666,"marks":1667,"data":1668},"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":690,"data":1670,"content":1671},{},[1672],{"nodeType":242,"value":1673,"marks":1674,"data":1675},"Quand choisir le régime réel plutôt que le micro-BIC ?",[],{},{"nodeType":750,"data":1677,"content":1678},{},[1679,1722,1765,1808,1851,1894],{"nodeType":754,"data":1680,"content":1681},{},[1682,1692,1702,1712],{"nodeType":758,"data":1683,"content":1684},{},[1685],{"nodeType":256,"data":1686,"content":1687},{},[1688],{"nodeType":242,"value":1689,"marks":1690,"data":1691},"Critère",[],{},{"nodeType":758,"data":1693,"content":1694},{},[1695],{"nodeType":256,"data":1696,"content":1697},{},[1698],{"nodeType":242,"value":1699,"marks":1700,"data":1701},"Micro-BIC",[],{},{"nodeType":758,"data":1703,"content":1704},{},[1705],{"nodeType":256,"data":1706,"content":1707},{},[1708],{"nodeType":242,"value":1709,"marks":1710,"data":1711},"Régime Réel",[],{},{"nodeType":758,"data":1713,"content":1714},{},[1715],{"nodeType":256,"data":1716,"content":1717},{},[1718],{"nodeType":242,"value":1719,"marks":1720,"data":1721},"Seuil de bascule",[],{},{"nodeType":754,"data":1723,"content":1724},{},[1725,1735,1745,1755],{"nodeType":758,"data":1726,"content":1727},{},[1728],{"nodeType":256,"data":1729,"content":1730},{},[1731],{"nodeType":242,"value":1732,"marks":1733,"data":1734},"Charges réelles",[],{},{"nodeType":758,"data":1736,"content":1737},{},[1738],{"nodeType":256,"data":1739,"content":1740},{},[1741],{"nodeType":242,"value":1742,"marks":1743,"data":1744},"\u003C 50% des loyers",[],{},{"nodeType":758,"data":1746,"content":1747},{},[1748],{"nodeType":256,"data":1749,"content":1750},{},[1751],{"nodeType":242,"value":1752,"marks":1753,"data":1754},"> 50% des loyers",[],{},{"nodeType":758,"data":1756,"content":1757},{},[1758],{"nodeType":256,"data":1759,"content":1760},{},[1761],{"nodeType":242,"value":1762,"marks":1763,"data":1764},"Si charges + travaux élevés",[],{},{"nodeType":754,"data":1766,"content":1767},{},[1768,1778,1788,1798],{"nodeType":758,"data":1769,"content":1770},{},[1771],{"nodeType":256,"data":1772,"content":1773},{},[1774],{"nodeType":242,"value":1775,"marks":1776,"data":1777},"Loyers annuels",[],{},{"nodeType":758,"data":1779,"content":1780},{},[1781],{"nodeType":256,"data":1782,"content":1783},{},[1784],{"nodeType":242,"value":1785,"marks":1786,"data":1787},"\u003C 30 000 €",[],{},{"nodeType":758,"data":1789,"content":1790},{},[1791],{"nodeType":256,"data":1792,"content":1793},{},[1794],{"nodeType":242,"value":1795,"marks":1796,"data":1797},"> 30 000 €",[],{},{"nodeType":758,"data":1799,"content":1800},{},[1801],{"nodeType":256,"data":1802,"content":1803},{},[1804],{"nodeType":242,"value":1805,"marks":1806,"data":1807},"Volume de revenus",[],{},{"nodeType":754,"data":1809,"content":1810},{},[1811,1821,1831,1841],{"nodeType":758,"data":1812,"content":1813},{},[1814],{"nodeType":256,"data":1815,"content":1816},{},[1817],{"nodeType":242,"value":1818,"marks":1819,"data":1820},"Amortissement disponible",[],{},{"nodeType":758,"data":1822,"content":1823},{},[1824],{"nodeType":256,"data":1825,"content":1826},{},[1827],{"nodeType":242,"value":1828,"marks":1829,"data":1830},"Non",[],{},{"nodeType":758,"data":1832,"content":1833},{},[1834],{"nodeType":256,"data":1835,"content":1836},{},[1837],{"nodeType":242,"value":1838,"marks":1839,"data":1840},"Oui (2-3% par an)",[],{},{"nodeType":758,"data":1842,"content":1843},{},[1844],{"nodeType":256,"data":1845,"content":1846},{},[1847],{"nodeType":242,"value":1848,"marks":1849,"data":1850},"Si bien acquis récemment",[],{},{"nodeType":754,"data":1852,"content":1853},{},[1854,1864,1874,1884],{"nodeType":758,"data":1855,"content":1856},{},[1857],{"nodeType":256,"data":1858,"content":1859},{},[1860],{"nodeType":242,"value":1861,"marks":1862,"data":1863},"Complexité",[],{},{"nodeType":758,"data":1865,"content":1866},{},[1867],{"nodeType":256,"data":1868,"content":1869},{},[1870],{"nodeType":242,"value":1871,"marks":1872,"data":1873},"Déclaration simple",[],{},{"nodeType":758,"data":1875,"content":1876},{},[1877],{"nodeType":256,"data":1878,"content":1879},{},[1880],{"nodeType":242,"value":1881,"marks":1882,"data":1883},"Comptabilité complète",[],{},{"nodeType":758,"data":1885,"content":1886},{},[1887],{"nodeType":256,"data":1888,"content":1889},{},[1890],{"nodeType":242,"value":1891,"marks":1892,"data":1893},"Acceptation gestion",[],{},{"nodeType":754,"data":1895,"content":1896},{},[1897,1907,1917,1927],{"nodeType":758,"data":1898,"content":1899},{},[1900],{"nodeType":256,"data":1901,"content":1902},{},[1903],{"nodeType":242,"value":1904,"marks":1905,"data":1906},"Coût comptable annuel",[],{},{"nodeType":758,"data":1908,"content":1909},{},[1910],{"nodeType":256,"data":1911,"content":1912},{},[1913],{"nodeType":242,"value":1914,"marks":1915,"data":1916},"0 €",[],{},{"nodeType":758,"data":1918,"content":1919},{},[1920],{"nodeType":256,"data":1921,"content":1922},{},[1923],{"nodeType":242,"value":1924,"marks":1925,"data":1926},"800-1 500 €",[],{},{"nodeType":758,"data":1928,"content":1929},{},[1930],{"nodeType":256,"data":1931,"content":1932},{},[1933],{"nodeType":242,"value":1934,"marks":1935,"data":1936},"À déduire des économies",[],{},{"nodeType":256,"data":1938,"content":1939},{},[1940],{"nodeType":242,"value":1941,"marks":1942,"data":1943},"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":690,"data":1945,"content":1946},{},[1947],{"nodeType":242,"value":1948,"marks":1949,"data":1950},"Faire classer votre meublé de tourisme ASAP",[],{},{"nodeType":256,"data":1952,"content":1953},{},[1954],{"nodeType":242,"value":1955,"marks":1956,"data":1957},"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":690,"data":1959,"content":1960},{},[1961],{"nodeType":242,"value":1962,"marks":1963,"data":1964},"Anticiper avec une SCI à l'IS pour les gros patrimoines",[],{},{"nodeType":256,"data":1966,"content":1967},{},[1968],{"nodeType":242,"value":1969,"marks":1970,"data":1971},"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":677,"data":1973,"content":1974},{},[1975],{"nodeType":242,"value":1976,"marks":1977,"data":1978},"Arbitrage LMNP vs Statut de bailleur privé pour les nouveaux projets 2026",[],{},{"nodeType":256,"data":1980,"content":1981},{},[1982,1986,1991,1995,2000,2004,2012],{"nodeType":242,"value":1983,"marks":1984,"data":1985},"\nPour un premier investissement locatif en 2026, ",[],{},{"nodeType":242,"value":1987,"marks":1988,"data":1990},"le statut de bailleur privé devient mathématiquement plus avantageux",[1989],{"type":364},{},{"nodeType":242,"value":1992,"marks":1993,"data":1994}," si vous acceptez les contraintes (loyers plafonnés, engagement 9 ans, maximum 2 biens). \n\n",[],{},{"nodeType":242,"value":1996,"marks":1997,"data":1999},"Notre recommandation :",[1998],{"type":364},{},{"nodeType":242,"value":2001,"marks":2002,"data":2003}," Pour un investisseur disposant d'un capital limité (1-2 biens), privilégiez le statut de bailleur privé en achetant des ",[],{},{"nodeType":251,"data":2005,"content":2007},{"uri":2006},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-appartement-loue",[2008],{"nodeType":242,"value":2009,"marks":2010,"data":2011},"biens déjà loués à loyers intermédiaires.",[],{},{"nodeType":242,"value":2013,"marks":2014,"data":2015}," Vous bénéficiez immédiatement de l'amortissement maximal sans vacance locative.",[],{},{"nodeType":256,"data":2017,"content":2018},{},[2019,2023,2031],{"nodeType":242,"value":2020,"marks":2021,"data":2022},"A lire : ",[],{},{"nodeType":251,"data":2024,"content":2026},{"uri":2025},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fstatut-de-bailleur-prive-vs-lmnp",[2027],{"nodeType":242,"value":2028,"marks":2029,"data":2030},"statut de bailleur privé vs LMNP : que choisir en 2026 ?",[],{},{"nodeType":242,"value":2032,"marks":2033,"data":2034}," ",[],{},{"nodeType":677,"data":2036,"content":2037},{},[2038],{"nodeType":242,"value":2039,"marks":2040,"data":2042},"Rappel de la réforme 2025 : réintégration des amortissements à la revente",[2041],{"type":364},{},{"nodeType":256,"data":2044,"content":2045},{},[2046],{"nodeType":242,"value":2047,"marks":2048,"data":2049},"Depuis le 1er janvier 2025, les amortissements déduits pendant la détention d'un bien LMNP sont réintégrés dans le calcul de la plus-value à la revente. Les amortissements qui ont réduit votre impôt pendant la location viennent augmenter votre plus-value taxable lors de la cession.",[],{},{"nodeType":256,"data":2051,"content":2052},{},[2053,2058],{"nodeType":242,"value":2054,"marks":2055,"data":2057},"Formule :",[2056],{"type":364},{},{"nodeType":242,"value":2059,"marks":2060,"data":2061}," Plus-value imposable = Prix de vente - (Prix d'achat - Amortissements déduits)",[],{},{"nodeType":256,"data":2063,"content":2064},{},[2065,2070],{"nodeType":242,"value":2066,"marks":2067,"data":2069},"Exemple rapide :",[2068],{"type":364},{},{"nodeType":242,"value":2071,"marks":2072,"data":2073}," Un bien acheté 200 000 € et revendu 250 000 € après avoir déduit 40 000 € d'amortissements génère désormais une plus-value de 90 000 € (au lieu de 50 000 €), soit un surcoût fiscal de 14 480 €.",[],{},{"nodeType":690,"data":2075,"content":2076},{},[2077],{"nodeType":242,"value":2078,"marks":2079,"data":2081},"Qui est concerné ?",[2080],{"type":364},{},{"nodeType":256,"data":2083,"content":2084},{},[2085],{"nodeType":242,"value":2086,"marks":2087,"data":2089},"✅ Soumis à la réintégration :",[2088],{"type":364},{},{"nodeType":551,"data":2091,"content":2092},{},[2093,2103,2113],{"nodeType":555,"data":2094,"content":2095},{},[2096],{"nodeType":256,"data":2097,"content":2098},{},[2099],{"nodeType":242,"value":2100,"marks":2101,"data":2102},"Locations meublées classiques (bail annuel, bail mobilité)",[],{},{"nodeType":555,"data":2104,"content":2105},{},[2106],{"nodeType":256,"data":2107,"content":2108},{},[2109],{"nodeType":242,"value":2110,"marks":2111,"data":2112},"Meublés de tourisme (classés ou non)",[],{},{"nodeType":555,"data":2114,"content":2115},{},[2116],{"nodeType":256,"data":2117,"content":2118},{},[2119],{"nodeType":242,"value":2120,"marks":2121,"data":2122},"Résidences de tourisme et d'affaires",[],{},{"nodeType":256,"data":2124,"content":2125},{},[2126],{"nodeType":242,"value":2127,"marks":2128,"data":2130},"❌ EXCLUS de la réintégration :",[2129],{"type":364},{},{"nodeType":551,"data":2132,"content":2133},{},[2134,2145,2156],{"nodeType":555,"data":2135,"content":2136},{},[2137],{"nodeType":256,"data":2138,"content":2139},{},[2140],{"nodeType":242,"value":2141,"marks":2142,"data":2144},"Résidences étudiantes",[2143],{"type":364},{},{"nodeType":555,"data":2146,"content":2147},{},[2148],{"nodeType":256,"data":2149,"content":2150},{},[2151],{"nodeType":242,"value":2152,"marks":2153,"data":2155},"Résidences seniors",[2154],{"type":364},{},{"nodeType":555,"data":2157,"content":2158},{},[2159],{"nodeType":256,"data":2160,"content":2161},{},[2162],{"nodeType":242,"value":2163,"marks":2164,"data":2166},"EHPAD et résidences médicalisées",[2165],{"type":364},{},{"nodeType":256,"data":2168,"content":2169},{},[2170],{"nodeType":242,"value":2171,"marks":2172,"data":2173},"Cette exemption permet aux investisseurs en résidences gérées de conserver l'intégralité de l'avantage fiscal historique du LMNP : amortissement pendant la détention sans pénalité à la revente.",[],{},{"nodeType":256,"data":2175,"content":2176},{},[2177,2182],{"nodeType":242,"value":2178,"marks":2179,"data":2181},"À retenir :",[2180],{"type":364},{},{"nodeType":242,"value":2183,"marks":2184,"data":2185}," Cette mesure favorise les détentions longues (exonération totale après 22 ans pour l'IR et 30 ans pour les prélèvements sociaux) où les abattements compensent l'impact de la réintégration.",[],{},{"nodeType":690,"data":2187,"content":2188},{},[2189],{"nodeType":242,"value":2190,"marks":2191,"data":2192},"Tableau comparatif avant\u002Faprès 2025",[],{},{"nodeType":750,"data":2194,"content":2195},{},[2196,2228,2262,2296],{"nodeType":754,"data":2197,"content":2198},{},[2199,2208,2218],{"nodeType":758,"data":2200,"content":2201},{},[2202],{"nodeType":256,"data":2203,"content":2204},{},[2205],{"nodeType":242,"value":1689,"marks":2206,"data":2207},[],{},{"nodeType":758,"data":2209,"content":2210},{},[2211],{"nodeType":256,"data":2212,"content":2213},{},[2214],{"nodeType":242,"value":2215,"marks":2216,"data":2217},"Avant 2025",[],{},{"nodeType":758,"data":2219,"content":2220},{},[2221],{"nodeType":256,"data":2222,"content":2223},{},[2224],{"nodeType":242,"value":2225,"marks":2226,"data":2227},"Depuis 2025",[],{},{"nodeType":754,"data":2229,"content":2230},{},[2231,2242,2252],{"nodeType":758,"data":2232,"content":2233},{},[2234],{"nodeType":256,"data":2235,"content":2236},{},[2237],{"nodeType":242,"value":2238,"marks":2239,"data":2241},"Calcul plus-value",[2240],{"type":364},{},{"nodeType":758,"data":2243,"content":2244},{},[2245],{"nodeType":256,"data":2246,"content":2247},{},[2248],{"nodeType":242,"value":2249,"marks":2250,"data":2251},"Prix vente - 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200 000 € = 50 000 €",[],{},{"nodeType":555,"data":2356,"content":2357},{},[2358],{"nodeType":256,"data":2359,"content":2360},{},[2361],{"nodeType":242,"value":2362,"marks":2363,"data":2364},"Depuis 2025 avec 40 000 € d'amortissements déduits : Plus-value = 250 000 € - (200 000 € - 40 000 €) = 90 000 €",[],{},{"nodeType":555,"data":2366,"content":2367},{},[2368],{"nodeType":256,"data":2369,"content":2370},{},[2371],{"nodeType":242,"value":2372,"marks":2373,"data":2374},"Surcoût fiscal : (90 000 € - 50 000 €) × 36,2% = 14 480 € supplémentaires",[],{},{"nodeType":690,"data":2376,"content":2377},{},[2378],{"nodeType":242,"value":2379,"marks":2380,"data":2381},"Impact fiscal concret des réformes LMNP de 2025 par profil",[],{},{"nodeType":256,"data":2383,"content":2384},{},[2385],{"nodeType":242,"value":2386,"marks":2387,"data":2388},"Le tableau suivant illustre l'impact de la réforme 2025 selon la durée de conservation du bien. ",[],{},{"nodeType":256,"data":2390,"content":2391},{},[2392],{"nodeType":242,"value":2393,"marks":2394,"data":2395},"L'exemple porte sur un appartement acheté 200 000 € et revendu 250 000 €.",[],{},{"nodeType":750,"data":2397,"content":2398},{},[2399,2442,2483,2526,2569,2612,2654],{"nodeType":754,"data":2400,"content":2401},{},[2402,2412,2422,2432],{"nodeType":758,"data":2403,"content":2404},{},[2405],{"nodeType":256,"data":2406,"content":2407},{},[2408],{"nodeType":242,"value":2409,"marks":2410,"data":2411},"Profil",[],{},{"nodeType":758,"data":2413,"content":2414},{},[2415],{"nodeType":256,"data":2416,"content":2417},{},[2418],{"nodeType":242,"value":2419,"marks":2420,"data":2421},"Détention courte (\u003C5 ans)",[],{},{"nodeType":758,"data":2423,"content":2424},{},[2425],{"nodeType":256,"data":2426,"content":2427},{},[2428],{"nodeType":242,"value":2429,"marks":2430,"data":2431},"Détention moyenne (10-15 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Sur 5 ans, le surcoût fiscal représente 50% de taxation supplémentaire. Sur 10 ans, il double quasiment l'impôt dû. Seules les détentions de plus de 22 ans échappent totalement à l'impact grâce à l'exonération complète.",[],{},{"nodeType":256,"data":2706,"content":2707},{},[2708,2712,2722],{"nodeType":242,"value":2709,"marks":2710,"data":2711},"La réintégration des amortissements modifie profondément les équilibres économiques de l'investissement LMNP. La rentabilité nette après impôt des stratégies de revente rapide (moins de 10 ans) diminue de 2 à 3 points de rendement annuel selon le profil fiscal. L'allongement de la durée optimale de détention devient une contrainte structurelle : le seuil de rentabilité se déplace vers 15-20 ans minimum au lieu de 8-10 ans auparavant. Le calcul du ",[],{},{"nodeType":293,"data":2713,"content":2717},{"target":2714},{"sys":2715},{"id":2716,"type":11,"linkType":15},"NCRTVhgoVroLuEojqbDiH",[2718],{"nodeType":242,"value":2719,"marks":2720,"data":2721},"TRI (Taux de Rentabilité Interne)",[],{},{"nodeType":242,"value":2723,"marks":2724,"data":2725}," doit désormais intégrer systématiquement la fiscalité de sortie majorée, rendant obsolètes les simulations antérieures à 2025. Les stratégies de revente opportunistes, visant à capter rapidement la plus-value immobilière, perdent leur attractivité fiscale. L'arbitrage entre détention longue et transmission successorale devient central dans la construction patrimoniale, favorisant désormais la conservation jusqu'à exonération complète ou la donation anticipée avec réserve d'usufruit.",[],{},{"nodeType":677,"data":2727,"content":2728},{},[2729],{"nodeType":242,"value":2730,"marks":2731,"data":2732},"FAQ",[],{},{"nodeType":690,"data":2734,"content":2735},{},[2736],{"nodeType":242,"value":2737,"marks":2738,"data":2739},"Le LMNP est-il supprimé en 2026 ?",[],{},{"nodeType":256,"data":2741,"content":2742},{},[2743],{"nodeType":242,"value":2744,"marks":2745,"data":2746},"Non, le statut LMNP n'est pas supprimé. Seuls les meublés de tourisme non classés subissent un durcissement majeur (plafond ramené à 15 000 € dès janvier 2026). Les locations longue durée et résidences services conservent leurs avantages fiscaux intégralement.",[],{},{"nodeType":690,"data":2748,"content":2749},{},[2750],{"nodeType":242,"value":2751,"marks":2752,"data":2753},"La fiscalité du LMNP devient-elle moins avantageuse ?",[],{},{"nodeType":256,"data":2755,"content":2756},{},[2757],{"nodeType":242,"value":2758,"marks":2759,"data":2760},"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":690,"data":2762,"content":2763},{},[2764],{"nodeType":242,"value":2765,"marks":2766,"data":2767},"Le LMNP reste-t-il un bon investissement après 2025 ?",[],{},{"nodeType":256,"data":2769,"content":2770},{},[2771],{"nodeType":242,"value":2772,"marks":2773,"data":2774},"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":690,"data":2776,"content":2777},{},[2778],{"nodeType":242,"value":2779,"marks":2780,"data":2781},"Le LMNP est-il encore intéressant après le vote du statut de bailleur privé en 2026 ? ",[],{},{"nodeType":256,"data":2783,"content":2784},{},[2785,2789,2794],{"nodeType":242,"value":2786,"marks":2787,"data":2788},"Oui. Le sous-amendement n°I-3969 qui proposait de plafonner l'amortissement LMNP à 2% n'a ",[],{},{"nodeType":242,"value":2790,"marks":2791,"data":2793},"pas été retenu",[2792],{"type":364},{},{"nodeType":242,"value":2795,"marks":2796,"data":2797}," 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":690,"data":2799,"content":2800},{},[2801],{"nodeType":242,"value":2802,"marks":2803,"data":2804},"Faut-il vendre son bien LMNP avant 2026 ?",[],{},{"nodeType":256,"data":2806,"content":2807},{},[2808],{"nodeType":242,"value":2809,"marks":2810,"data":2811},"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":690,"data":2813,"content":2814},{},[2815],{"nodeType":242,"value":2816,"marks":2817,"data":2818},"Quelles alternatives au LMNP ?",[],{},{"nodeType":256,"data":2820,"content":2821},{},[2822,2826,2834],{"nodeType":242,"value":2823,"marks":2824,"data":2825},"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":251,"data":2827,"content":2829},{"uri":2828},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fcomment-acheter-avec-locavantages",[2830],{"nodeType":242,"value":2831,"marks":2832,"data":2833},"Loc'Avantages ",[],{},{"nodeType":242,"value":2835,"marks":2836,"data":2837},"pour la location longue durée (réduction d'impôt jusqu'à 35% du loyer, compatible LMNP).",[],{},{"nodeType":256,"data":2839,"content":2840},{},[2841],{"nodeType":242,"value":2842,"marks":2843,"data":2844},"Lire également : ",[],{},{"nodeType":551,"data":2846,"content":2847},{},[2848],{"nodeType":555,"data":2849,"content":2850},{},[2851],{"nodeType":256,"data":2852,"content":2853},{},[2854,2857,2867],{"nodeType":242,"value":166,"marks":2855,"data":2856},[],{},{"nodeType":293,"data":2858,"content":2862},{"target":2859},{"sys":2860},{"id":2861,"type":11,"linkType":15},"4iye6RX2zQKBTZiILbuYST",[2863],{"nodeType":242,"value":2864,"marks":2865,"data":2866},"Que change la loi de finance 2026 sur l'apport-cession dans l'immobilier ?",[],{},{"nodeType":242,"value":166,"marks":2868,"data":2869},[],{},{"nodeType":256,"data":2871,"content":2872},{},[2873],{"nodeType":242,"value":166,"marks":2874,"data":2875},[],{},{"sys":2877},{"type":11,"linkType":15,"id":2878},"7AfWOdWPEnDS94ed8ejx1g",[2880],{"nodeType":242,"value":2881,"marks":2882,"data":2883},"guide complet LMNP 2025-2026",[],{},{"nodeType":242,"value":2885,"marks":2886,"data":2887}," pour connaître tous les changements et adapter votre stratégie. ",[],{},{"nodeType":677,"data":2889,"content":2890},{},[2891],{"nodeType":242,"value":2892,"marks":2893,"data":2895},"Investissement en LMNP : définition",[2894],{"type":364},{},{"nodeType":256,"data":2897,"content":2898},{},[2899,2903,2908],{"nodeType":242,"value":2900,"marks":2901,"data":2902},"Si vous avez l'ambition de devenir un investisseur en immobilier, vous avez probablement déjà rencontré ces quatre lettres : LMNP. En effet, ce dispositif mis en place par le gouvernement est particulièrement avantageux concernant la fiscalité. Son principe est très simple : il consiste à ",[],{},{"nodeType":242,"value":2904,"marks":2905,"data":2907},"acheter un bien meublé, neuf ou ancien, dans le but de le louer",[2906],{"type":364},{},{"nodeType":242,"value":2909,"marks":2910,"data":2911},". ",[],{},{"nodeType":256,"data":2913,"content":2914},{},[2915,2919,2927],{"nodeType":242,"value":2916,"marks":2917,"data":2918},"Pour bénéficier de ce régime fiscal, le bien immobilier dont vous allez faire l'acquisition ne pourra donc pas être votre lieu de résidence. ",[],{},{"nodeType":251,"data":2920,"content":2922},{"uri":2921},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-qui-est-concerne",[2923],{"nodeType":242,"value":2924,"marks":2925,"data":2926},"Tout particulier peut profiter de ce dispositif",[],{},{"nodeType":242,"value":2928,"marks":2929,"data":2930},". Il existe deux manières d'investir en LMNP.",[],{},{"nodeType":670,"data":2932,"content":2954},{"target":2933},{"metadata":2934,"sys":2937,"fields":2948},{"tags":2935,"concepts":2936},[],[],{"space":2938,"id":2940,"type":15,"createdAt":2941,"updatedAt":2942,"environment":2943,"publishedVersion":308,"revision":69,"contentType":2945,"locale":28},{"sys":2939},{"type":11,"linkType":12,"id":13},"NX19rMgLAZZF6fldsgGRh","2024-05-16T14:41:36.182Z","2024-05-16T19:46:01.954Z",{"sys":2944},{"id":20,"type":11,"linkType":21},{"sys":2946},{"type":11,"linkType":26,"id":2947},"ctaActionBanner",{"name":2949,"style":2950,"title":2951,"actionTitle":2952,"actionUrl":2953},"LMNP - Sécurisez votre avenir avec un investissement LMNP","black","Sécurisez votre avenir avec un investissement LMNP","Investir en LMNP","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-en-lmnp",[],{"nodeType":690,"data":2956,"content":2957},{},[2958],{"nodeType":242,"value":2959,"marks":2960,"data":2961},"La location meublée avec gestionnaire",[],{},{"nodeType":256,"data":2963,"content":2964},{},[2965,2969,2974],{"nodeType":242,"value":2966,"marks":2967,"data":2968},"Vous pouvez choisir de ",[],{},{"nodeType":242,"value":2970,"marks":2971,"data":2973},"louer en meublé avec un gestionnaire",[2972],{"type":364},{},{"nodeType":242,"value":2975,"marks":2976,"data":2977},". C'est-à-dire qu'après avoir fait l'acquisition de votre bien, vous allez signer un bail commercial avec une société d'exploitation professionnelle qui va s'occuper de louer votre habitation. ",[],{},{"nodeType":256,"data":2979,"content":2980},{},[2981],{"nodeType":242,"value":2982,"marks":2983,"data":2984},"Le premier avantage est que la gestion locative est totalement externalisée : vous ne vous occupez de rien. Le second est que le loyer vous sera versé que le logement soit occupé ou non. Ce type d'investissement locatif concerne, entre autres :",[],{},{"nodeType":551,"data":2986,"content":2987},{},[2988,2998,3008],{"nodeType":555,"data":2989,"content":2990},{},[2991],{"nodeType":256,"data":2992,"content":2993},{},[2994],{"nodeType":242,"value":2995,"marks":2996,"data":2997},"les résidences de service (maisons de retraite, Ehpad, résidence pour seniors) ;",[],{},{"nodeType":555,"data":2999,"content":3000},{},[3001],{"nodeType":256,"data":3002,"content":3003},{},[3004],{"nodeType":242,"value":3005,"marks":3006,"data":3007},"les résidences étudiantes ;",[],{},{"nodeType":555,"data":3009,"content":3010},{},[3011],{"nodeType":256,"data":3012,"content":3013},{},[3014],{"nodeType":242,"value":3015,"marks":3016,"data":3017},"les logements de tourisme.",[],{},{"nodeType":256,"data":3019,"content":3020},{},[3021],{"nodeType":242,"value":3022,"marks":3023,"data":3024},"En revanche, vous ne pourrez pas obtenir un loyer aussi qu'une location plus classique.",[],{},{"nodeType":256,"data":3026,"content":3027},{},[3028,3032,3040],{"nodeType":242,"value":3029,"marks":3030,"data":3031},"Pour aller plus loin : ",[],{},{"nodeType":251,"data":3033,"content":3035},{"uri":3034},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fhabiter-dans-son-lmnp",[3036],{"nodeType":242,"value":3037,"marks":3038,"data":3039},"est-ce légal de  vivre dans son LMNP ?",[],{},{"nodeType":242,"value":166,"marks":3041,"data":3042},[],{},{"nodeType":690,"data":3044,"content":3045},{},[3046],{"nodeType":242,"value":3047,"marks":3048,"data":3049},"La location meublée sans gestionnaire",[],{},{"nodeType":256,"data":3051,"content":3052},{},[3053,3057,3062],{"nodeType":242,"value":3054,"marks":3055,"data":3056},"Il est tout à fait possible de ",[],{},{"nodeType":242,"value":3058,"marks":3059,"data":3061},"bénéficier du statut LMNP pour une location plus classique sans gestionnaire",[3060],{"type":364},{},{"nodeType":242,"value":3063,"marks":3064,"data":3065},". Vous aurez alors toutes les contraintes d'un bailleur : il vous revient de trouver un locataire, de vous occuper de l'entretien et vous vous exposez à des problèmes de loyers impayés. ",[],{},{"nodeType":256,"data":3067,"content":3068},{},[3069],{"nodeType":242,"value":3070,"marks":3071,"data":3072},"En revanche, le prix à la location est nettement plus élevé si vous choisissez de louer à un particulier plutôt que d'externaliser la gestion de votre bien immobilier.",[],{},{"nodeType":690,"data":3074,"content":3075},{},[3076],{"nodeType":242,"value":3077,"marks":3078,"data":3079},"Location avec ou sans gestionnaire : que choisir ?",[],{},{"nodeType":256,"data":3081,"content":3082},{},[3083],{"nodeType":242,"value":3084,"marks":3085,"data":3086},"Globalement, les deux solutions présentent leurs avantages et leurs inconvénients. Dans le cas d'une location avec gestionnaire, le loyer sera moins important que celui que vous toucheriez en louant à des particuliers, mais vous n'aurez pas à payer les services d'une agence immobilière ou à vous occuper vous-même de l'entrée et de la sortie des locataires (avec toutes les formalités que cela implique). ",[],{},{"nodeType":256,"data":3088,"content":3089},{},[3090,3094,3099],{"nodeType":242,"value":3091,"marks":3092,"data":3093},"De plus, un appartement standard nécessite bien souvent des travaux avant d'être exploitable, les charges sont ainsi plus élevées qu'une résidence qui sera, la plupart du temps, achetée neuve et donc aux normes. Ainsi, sur le long terme, ",[],{},{"nodeType":242,"value":3095,"marks":3096,"data":3098},"les deux solutions se révèlent aussi rentables l'une que l'autre",[3097],{"type":364},{},{"nodeType":242,"value":3100,"marks":3101,"data":3102},". À vous de choisir en fonction de vos affinités et de vos connaissances en matière d'immobilier.",[],{},{"nodeType":670,"data":3104,"content":3124},{"target":3105},{"metadata":3106,"sys":3109,"fields":3119},{"tags":3107,"concepts":3108},[],[],{"space":3110,"id":3112,"type":15,"createdAt":3113,"updatedAt":3114,"environment":3115,"publishedVersion":69,"revision":55,"contentType":3117,"locale":28},{"sys":3111},{"type":11,"linkType":12,"id":13},"6LLXUPPzwE67Mb75V0Q3N9","2024-05-16T14:51:09.199Z","2024-05-16T14:53:50.990Z",{"sys":3116},{"id":20,"type":11,"linkType":21},{"sys":3118},{"type":11,"linkType":26,"id":2947},{"name":3120,"style":2950,"title":3121,"actionTitle":3122,"actionUrl":3123},"Immeuble de rapport - Les immeubles de rapport : une échelle de rendement supérieure.","Les immeubles de rapport : une échelle de rendement supérieure.","Investir dans un immeuble de rapport déjà loué","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-dans-des-immeubles-de-rapport",[],{"nodeType":677,"data":3126,"content":3127},{},[3128],{"nodeType":242,"value":3129,"marks":3130,"data":3132},"Le régime fiscal du LMNP",[3131],{"type":364},{},{"nodeType":256,"data":3134,"content":3135},{},[3136,3140,3148],{"nodeType":242,"value":3137,"marks":3138,"data":3139},"Si vous décidez d'investir en LMNP, ",[],{},{"nodeType":251,"data":3141,"content":3143},{"uri":3142},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-regimes-imposition",[3144],{"nodeType":242,"value":3145,"marks":3146,"data":3147},"le choix entre deux régimes d'imposition s'offre à vous.",[],{},{"nodeType":242,"value":166,"marks":3149,"data":3150},[],{},{"nodeType":690,"data":3152,"content":3153},{},[3154],{"nodeType":242,"value":3155,"marks":3156,"data":3157},"LMNP micro-BIC",[],{},{"nodeType":256,"data":3159,"content":3160},{},[3161,3166,3170,3175],{"nodeType":242,"value":3162,"marks":3163,"data":3165},"Le régime micro-BIC ",[3164],{"type":364},{},{"nodeType":242,"value":3167,"marks":3168,"data":3169},"est possible si vos revenus locatifs ne dépassent pas 77 700 euros par an pour une location meublée classique. Ce régime vous fait bénéficier d'un abattement forfaitaire de 50 % pour une location classique et pour une location de tourisme classée. ",[],{},{"nodeType":242,"value":3171,"marks":3172,"data":3174},"Pour les locations de tourisme non classées, l'abattement est de 30% avec un plafond réduit à 15 000 euros par an (réforme 2025).",[3173],{"type":364},{},{"nodeType":242,"value":2032,"marks":3176,"data":3177},[],{},{"nodeType":256,"data":3179,"content":3180},{},[3181],{"nodeType":242,"value":3182,"marks":3183,"data":3184},"Le propriétaire est ensuite taxé sur les bénéfices. Les démarches sont en outre simplifiées : vous allez donc pouvoir mettre en place votre projet d'investissement locatif sans l'aide d'un comptable. En revanche, le revenu locatif est imposable et soumis à la CSG au taux de 17,2%.",[],{},{"nodeType":690,"data":3186,"content":3187},{},[3188],{"nodeType":242,"value":3189,"marks":3190,"data":3191},"LMNP au réel",[],{},{"nodeType":256,"data":3193,"content":3194},{},[3195,3199,3204],{"nodeType":242,"value":3196,"marks":3197,"data":3198},"La plupart du temps, ",[],{},{"nodeType":242,"value":3200,"marks":3201,"data":3203},"le régime au réel",[3202],{"type":364},{},{"nodeType":242,"value":3205,"marks":3206,"data":3207}," est plus intéressant. Comme son nom l'indique, il prend en compte les charges réelles (intérêts de l'emprunt, travaux, amortissement des logements) lors de l’imposition. ",[],{},{"nodeType":256,"data":3209,"content":3210},{},[3211],{"nodeType":242,"value":3212,"marks":3213,"data":3214},"Cela conduit souvent à un résultat fiscal nul : le propriétaire n'est soumis à aucun impôt sur le revenu ni prélèvements sociaux. Ces démarches sont néanmoins complexes, et nécessitent qu'un expert-comptable s'en charge.",[],{},{"nodeType":677,"data":3216,"content":3217},{},[3218],{"nodeType":242,"value":3219,"marks":3220,"data":3222},"Régime LMP et régime LMNP : quelle différence ?",[3221],{"type":364},{},{"nodeType":256,"data":3224,"content":3225},{},[3226],{"nodeType":242,"value":3227,"marks":3228,"data":3229},"Les statuts LMNP et LMP (loueur en meublé professionnel) présentent de nombreuses similitudes : ces deux régimes permettent d'obtenir un patrimoine avec une fiscalité intéressante. ",[],{},{"nodeType":256,"data":3231,"content":3232},{},[3233,3237,3242],{"nodeType":242,"value":3234,"marks":3235,"data":3236},"Cependant, ",[],{},{"nodeType":242,"value":3238,"marks":3239,"data":3241},"certains points importants distinguent ces deux régimes",[3240],{"type":364},{},{"nodeType":242,"value":3243,"marks":3244,"data":3245},". La principale différence est que le statut LMP est soumis à un minimum de recette : les revenus annuels doivent être supérieurs à 23 000 euros pour en bénéficier. Ces revenus doivent en outre représenter au moins la moitié des revenus du foyer fiscal. ",[],{},{"nodeType":256,"data":3247,"content":3248},{},[3249,3253,3261],{"nodeType":242,"value":3250,"marks":3251,"data":3252},"Cela ne s'applique pas au régime LMNP. En contrepartie, le régime LMP permet de ",[],{},{"nodeType":251,"data":3254,"content":3256},{"uri":3255},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fimputer-deficit-lmnp",[3257],{"nodeType":242,"value":3258,"marks":3259,"data":3260},"reporter les déficits de location",[],{},{"nodeType":242,"value":3262,"marks":3263,"data":3264}," sur les revenus pendant 6 ans et, sous certaines conditions, d'être exonéré de l'impôt sur la fortune immobilière (IFI).",[],{},{"nodeType":256,"data":3266,"content":3267},{},[3268,3272,3280],{"nodeType":242,"value":3269,"marks":3270,"data":3271},"Petite note de rappel, ",[],{},{"nodeType":251,"data":3273,"content":3275},{"uri":3274},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-comptable-obligatoire",[3276],{"nodeType":242,"value":3277,"marks":3278,"data":3279},"un expert-comptable n'est pas obligatoire en LMNP",[],{},{"nodeType":242,"value":3281,"marks":3282,"data":3283}," mais il pourra vous aider à naviguer dans ce jargon technique pour vos débuts. ",[],{},{"nodeType":670,"data":3285,"content":3307},{"target":3286},{"metadata":3287,"sys":3290,"fields":3301},{"tags":3288,"concepts":3289},[],[],{"space":3291,"id":3293,"type":15,"createdAt":3294,"updatedAt":3295,"environment":3296,"publishedVersion":3298,"revision":270,"contentType":3299,"locale":28},{"sys":3292},{"type":11,"linkType":12,"id":13},"2hFtRFnbzDtaSsnr7RjL8S","2024-05-16T14:44:43.093Z","2024-05-16T14:54:12.673Z",{"sys":3297},{"id":20,"type":11,"linkType":21},14,{"sys":3300},{"type":11,"linkType":26,"id":2947},{"name":3302,"style":3303,"title":3304,"actionTitle":3305,"actionUrl":3306},"Appartement - Des opportunités dans chaque quartier.","white","Appartements : Des opportunités déjà louées à saisir dans chaque quartier","Investir dans un appartement","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-dans-un-appartement",[],{"nodeType":677,"data":3309,"content":3310},{},[3311],{"nodeType":242,"value":3312,"marks":3313,"data":3315},"Les conditions à respecter pour devenir loueur en meublé non professionnel",[3314],{"type":364},{},{"nodeType":256,"data":3317,"content":3318},{},[3319,3323,3331],{"nodeType":242,"value":3320,"marks":3321,"data":3322},"Un cadre est imposé à un bailleur s'il souhaite bénéficier du régime LMNP. ",[],{},{"nodeType":251,"data":3324,"content":3326},{"uri":3325},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-fonctionnement",[3327],{"nodeType":242,"value":3328,"marks":3329,"data":3330},"Ces différents points doivent tous être respectés",[],{},{"nodeType":242,"value":3332,"marks":3333,"data":3334}," pour que l'accès au statut soit possible.",[],{},{"nodeType":690,"data":3336,"content":3337},{},[3338],{"nodeType":242,"value":3339,"marks":3340,"data":3342},"L'appartement ou la maison doit être correctement meublé",[3341],{"type":364},{},{"nodeType":256,"data":3344,"content":3345},{},[3346,3350,3355,3359,3364],{"nodeType":242,"value":3347,"marks":3348,"data":3349},"Premier point évident : ",[],{},{"nodeType":242,"value":3351,"marks":3352,"data":3354},"le logement doit être loué meublé",[3353],{"type":364},{},{"nodeType":242,"value":3356,"marks":3357,"data":3358},". Plus précisément, il doit l'être selon les conditions de la loi Alur qui précise le mobilier nécessaire pour qu'un logement soit considéré comme meublé : « ",[],{},{"nodeType":242,"value":3360,"marks":3361,"data":3363},"un logement décent, équipé d'un mobilier en nombre et en qualité suffisants pour permettre au locataire d'y dormir, manger et vivre convenablement au regard des exigences de la vie courante",[3362],{"type":976},{},{"nodeType":242,"value":3365,"marks":3366,"data":3367}," » (loi du 6.7.89 : art. 25-4 \u002F loi Alur du 24.3.14 : art. 8).",[],{},{"nodeType":690,"data":3369,"content":3370},{},[3371],{"nodeType":242,"value":3372,"marks":3373,"data":3374},"Le bailleur doit posséder un numéro de SIRET",[],{},{"nodeType":256,"data":3376,"content":3377},{},[3378,3382,3390,3394,3402],{"nodeType":242,"value":3379,"marks":3380,"data":3381},"Même si elle n'investit pas en tant que professionnel, toute personne qui souhaite investir en LMNP doit déclarer son activité auprès de l'INPI (",[],{},{"nodeType":251,"data":3383,"content":3385},{"uri":3384},"http:\u002F\u002Fwww.inpi.fr",[3386],{"nodeType":242,"value":3387,"marks":3388,"data":3389},"www.inpi.fr",[],{},{"nodeType":242,"value":3391,"marks":3392,"data":3393},") qui lui remet alors un numéro de SIRET. Cette déclaration doit être effectuée dans les 15 jours suivant le début de l'activité de location. Ce SIRET sera radié si vous décidez de ",[],{},{"nodeType":251,"data":3395,"content":3397},{"uri":3396},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fsortir-lmnp",[3398],{"nodeType":242,"value":3399,"marks":3400,"data":3401},"quitter votre statut de loueur LMNP",[],{},{"nodeType":242,"value":255,"marks":3403,"data":3404},[],{},{"nodeType":690,"data":3406,"content":3407},{},[3408],{"nodeType":242,"value":3409,"marks":3410,"data":3411},"Le propriétaire doit cotiser aux impôts locaux",[],{},{"nodeType":256,"data":3413,"content":3414},{},[3415,3419,3424,3428,3433],{"nodeType":242,"value":3416,"marks":3417,"data":3418},"Si la taxe habitation est à la charge du locataire, le propriétaire en LMNP doit ",[],{},{"nodeType":242,"value":3420,"marks":3421,"data":3423},"payer la taxe foncière",[3422],{"type":364},{},{"nodeType":242,"value":3425,"marks":3426,"data":3427}," sur les propriétés bâties. Il doit également s'acquitter de la ",[],{},{"nodeType":242,"value":3429,"marks":3430,"data":3432},"cotisation foncière des entreprises",[3431],{"type":364},{},{"nodeType":242,"value":3434,"marks":3435,"data":3436},", avec possibilité d'exonération si les revenus ne dépassent pas 5 000 euros par an.",[],{},{"nodeType":690,"data":3438,"content":3439},{},[3440],{"nodeType":242,"value":3441,"marks":3442,"data":3443},"Les revenus du régime LMNP sont limités",[],{},{"nodeType":256,"data":3445,"content":3446},{},[3447,3451,3456],{"nodeType":242,"value":3448,"marks":3449,"data":3450},"Avec le régime LMNP, ",[],{},{"nodeType":242,"value":3452,"marks":3453,"data":3455},"le montant de vos revenus est limité",[3454],{"type":364},{},{"nodeType":242,"value":3457,"marks":3458,"data":3459},". Si vos recettes locatives excèdent 23 000 euros, vous devrez changer de statut et opter pour le régime LMP. Il en est de même si vos affaires vous rapportent plus de 50% des revenus de votre foyer fiscal.",[],{},{"nodeType":256,"data":3461,"content":3462},{},[3463,3467,3474],{"nodeType":242,"value":3464,"marks":3465,"data":3466},"A lire aussi : ",[],{},{"nodeType":251,"data":3468,"content":3469},{"uri":1482},[3470],{"nodeType":242,"value":3471,"marks":3472,"data":3473},"Quel est le plus rentable entre un bail vide et un bail meublé ?",[],{},{"nodeType":242,"value":166,"marks":3475,"data":3476},[],{},{"nodeType":677,"data":3478,"content":3479},{},[3480],{"nodeType":242,"value":3481,"marks":3482,"data":3484},"Les avantages de l'investissement LMNP",[3483],{"type":364},{},{"nodeType":256,"data":3486,"content":3487},{},[3488,3492,3500,3504,3512],{"nodeType":242,"value":3489,"marks":3490,"data":3491},"Si le plan d'investissement en LMNP convainc de plus en plus de particuliers de se lancer dans l'immobilier, c'est parce que ce régime est ",[],{},{"nodeType":251,"data":3493,"content":3495},{"uri":3494},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-avantages-inconvenients",[3496],{"nodeType":242,"value":3497,"marks":3498,"data":3499},"la source de nombreux avantages",[],{},{"nodeType":242,"value":3501,"marks":3502,"data":3503},". Évidemment le système n'est pas parfait et il y a aussi des ",[],{},{"nodeType":251,"data":3505,"content":3507},{"uri":3506},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-avantages-inconv%C3%A9nients",[3508],{"nodeType":242,"value":3509,"marks":3510,"data":3511},"inconvénients au LMNP",[],{},{"nodeType":242,"value":3513,"marks":3514,"data":3515}," mais cet article est déjà long donc nous traiterons ici des avantages.",[],{},{"nodeType":690,"data":3517,"content":3518},{},[3519],{"nodeType":242,"value":3520,"marks":3521,"data":3522},"Une fiscalité très attractive",[],{},{"nodeType":256,"data":3524,"content":3525},{},[3526,3530,3535,3539,3547],{"nodeType":242,"value":3527,"marks":3528,"data":3529},"Que ce soit au réel ou en micro-BIC, le régime LMNP permet de ",[],{},{"nodeType":242,"value":3531,"marks":3532,"data":3534},"bénéficier d'une fiscalité extrêmement attractive",[3533],{"type":364},{},{"nodeType":242,"value":3536,"marks":3537,"data":3538},". En régime réel, les impôts sur le revenu peuvent être totalement annulés. C'est le grand avantage de ce régime : il permet de générer des revenus importants rapidement et sans prendre de risque grâce à un ",[],{},{"nodeType":251,"data":3540,"content":3542},{"uri":3541},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif",[3543],{"nodeType":242,"value":3544,"marks":3545,"data":3546},"rendement locatif",[],{},{"nodeType":242,"value":3548,"marks":3549,"data":3550}," plus élevé.",[],{},{"nodeType":690,"data":3552,"content":3553},{},[3554],{"nodeType":242,"value":3555,"marks":3556,"data":3557},"L'amortissement de son bien locatif",[],{},{"nodeType":256,"data":3559,"content":3560},{},[3561,3565,3570],{"nodeType":242,"value":3562,"marks":3563,"data":3564},"Par son usage, votre bien perd de sa valeur au fil du temps. Cela concerne les meubles (sur une durée entre 5 à 10 ans) et le logement en lui-même (de 30 à 40 ans). À ce titre, ",[],{},{"nodeType":242,"value":3566,"marks":3567,"data":3569},"cette perte est considérée comme une charge",[3568],{"type":364},{},{"nodeType":242,"value":3571,"marks":3572,"data":3573},". C’est ce que l’on appelle l’amortissement. Si vous optez pour le régime fiscal au réel, cet amortissement est ainsi déduit du total imposable de vos revenus.",[],{},{"nodeType":690,"data":3575,"content":3576},{},[3577],{"nodeType":242,"value":3578,"marks":3579,"data":3580},"La récupération de la TVA",[],{},{"nodeType":256,"data":3582,"content":3583},{},[3584,3588,3593],{"nodeType":242,"value":3585,"marks":3586,"data":3587},"Autre avantage conséquent : avec le régime LMNP, vous agissez en tant que commerçant. À ce titre, vous pouvez ",[],{},{"nodeType":242,"value":3589,"marks":3590,"data":3592},"déduire la TVA de votre achat.",[3591],{"type":364},{},{"nodeType":242,"value":3594,"marks":3595,"data":3596}," C'est ainsi 20% du prix d'achat du logement qui vous sont restitués immédiatement. Attention néanmoins : pour que cette TVA vous soit définitivement acquise, il vous faudra conserver votre logement au moins 20 ans.",[],{},{"nodeType":670,"data":3598,"content":3617},{"target":3599},{"metadata":3600,"sys":3603,"fields":3613},{"tags":3601,"concepts":3602},[],[],{"space":3604,"id":3606,"type":15,"createdAt":3607,"updatedAt":3608,"environment":3609,"publishedVersion":23,"revision":48,"contentType":3611,"locale":28},{"sys":3605},{"type":11,"linkType":12,"id":13},"1V34Mqbw6cRlrCdil3dJ3p","2024-05-16T14:51:40.889Z","2025-06-30T10:22:58.184Z",{"sys":3610},{"id":20,"type":11,"linkType":21},{"sys":3612},{"type":11,"linkType":26,"id":2947},{"name":3614,"style":2950,"title":3614,"actionTitle":3615,"actionUrl":3616},"Investir dans une maison : plus d'espace, plus de rentabilité.","Investir dans une maison","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-dans-une-maison",[],{"nodeType":690,"data":3619,"content":3620},{},[3621],{"nodeType":242,"value":3622,"marks":3623,"data":3624},"Le déficit reportable",[],{},{"nodeType":256,"data":3626,"content":3627},{},[3628,3632,3637],{"nodeType":242,"value":3629,"marks":3630,"data":3631},"Si vos frais et charges (travaux, taxe foncière, assurance, intérêts) dépassent le montant de vos recettes, ",[],{},{"nodeType":242,"value":3633,"marks":3634,"data":3636},"ce déficit peut être reporté et ce sur 10 années",[3635],{"type":364},{},{"nodeType":242,"value":3638,"marks":3639,"data":3640},". Ce dispositif est particulièrement sécurisant pour les premières années de votre investissement où les frais sont les plus conséquents, surtout si des travaux sont nécessaires, et vous permet de démarrer sereinement votre projet.",[],{},{"nodeType":690,"data":3642,"content":3643},{},[3644],{"nodeType":242,"value":3645,"marks":3646,"data":3647},"Une gestion facilitée",[],{},{"nodeType":256,"data":3649,"content":3650},{},[3651],{"nodeType":242,"value":3652,"marks":3653,"data":3654},"Si vous faites le choix, comme la plupart des investisseurs LMNP, d'externaliser la gestion locative de votre bien, vous n'aurez pour ainsi dire qu'à encaisser les loyers tous les mois. La recherche de locataires ou de pensionnaires, l'entretien des locaux, tout est de la responsabilité de la société d'exploitation professionnelle. L'investissement LMNP avec gestionnaire est donc une excellente occasion de mettre un pied dans le marché de l'immobilier sans connaissances préalables ou sans le temps nécessaire à la gestion locative.",[],{},{"nodeType":690,"data":3656,"content":3657},{},[3658],{"nodeType":242,"value":3659,"marks":3660,"data":3661},"Investir dans un logement meublé",[],{},{"nodeType":256,"data":3663,"content":3664},{},[3665,3669,3674],{"nodeType":242,"value":3666,"marks":3667,"data":3668},"Enfin, investir en LMNP, c'est forcément investir dans un logement meublé. Or, à l'heure actuelle, ",[],{},{"nodeType":242,"value":3670,"marks":3671,"data":3673},"les logements meublés sont bien plus intéressants que les logements nus",[3672],{"type":364},{},{"nodeType":242,"value":3675,"marks":3676,"data":3677},". Premièrement, les taux de loyers impayés sont bien plus bas que les logements non meublés. ",[],{},{"nodeType":256,"data":3679,"content":3680},{},[3681,3685,3690],{"nodeType":242,"value":3682,"marks":3683,"data":3684},"En cause : des baux certes plus courts, mais qui concernent souvent des étudiants bénéficiant de garants ou de la Garantie Visale ou des personnes désirant se loger pour un temps court et ayant déjà le budget nécessaire pour s'acquitter des loyers. De plus, les loyers sont sensiblement plus élevés avec un logement meublé. L'investissement initial dans le mobilier est très vite amorti. ",[],{},{"nodeType":242,"value":3686,"marks":3687,"data":3689},"La rentabilité d'un logement meublé est ainsi plus intéressante",[3688],{"type":364},{},{"nodeType":242,"value":255,"marks":3691,"data":3692},[],{},{"nodeType":677,"data":3694,"content":3695},{},[3696],{"nodeType":242,"value":3697,"marks":3698,"data":3700},"Que se passe-t-il en cas de vente en LMNP ?",[3699],{"type":364},{},{"nodeType":256,"data":3702,"content":3703},{},[3704,3708,3713,3717,3725],{"nodeType":242,"value":3705,"marks":3706,"data":3707},"Le premier point à prendre en compte en cas de ",[],{},{"nodeType":242,"value":3709,"marks":3710,"data":3712},"revente d'un logement en LMNP",[3711],{"type":364},{},{"nodeType":242,"value":3714,"marks":3715,"data":3716}," est la TVA. Nous vous le disions, ",[],{},{"nodeType":251,"data":3718,"content":3720},{"uri":3719},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-tva",[3721],{"nodeType":242,"value":3722,"marks":3723,"data":3724},"le statut LMNP vous permet de vous acquitter de la TVA",[],{},{"nodeType":242,"value":3726,"marks":3727,"data":3728},", mais cette somme ne vous est définitivement acquise qu'après 20 ans. ",[],{},{"nodeType":256,"data":3730,"content":3731},{},[3732,3736,3741],{"nodeType":242,"value":3733,"marks":3734,"data":3735},"Si vous décidez de revendre avant cette date, ",[],{},{"nodeType":242,"value":3737,"marks":3738,"data":3740},"vous devrez rembourser cette somme au prorata du temps restant",[3739],{"type":364},{},{"nodeType":242,"value":3742,"marks":3743,"data":3744}," (la moitié au bout de 10 ans, un quart au bout de 15 ans). Vous pouvez néanmoins contourner cette contrainte si vous avez choisi de louer avec un contrat de gestion. Il vous suffit alors de trouver un nouveau propriétaire qui accepte de reprendre ce contrat de gestion.",[],{},{"nodeType":256,"data":3746,"content":3747},{},[3748,3752,3757],{"nodeType":242,"value":3749,"marks":3750,"data":3751},"Il est ensuite nécessaire de ",[],{},{"nodeType":242,"value":3753,"marks":3754,"data":3756},"réaliser quelques formalités administratives",[3755],{"type":364},{},{"nodeType":242,"value":3758,"marks":3759,"data":3760},". L'administration fiscale doit être prévenue de la revente via la complétion du formulaire P2\u002FP4. Si vous avez choisi le régime au réel, vous devrez également présenter un bilan de clôture sous un délai de 60 jours.",[],{},{"nodeType":256,"data":3762,"content":3763},{},[3764,3769],{"nodeType":242,"value":3765,"marks":3766,"data":3768},"Attention : depuis le 16 février 2025, une réforme importante modifie le calcul de la plus-value en LMNP.",[3767],{"type":364},{},{"nodeType":242,"value":3770,"marks":3771,"data":3772}," Les amortissements déduits au régime réel sont désormais réintégrés dans le calcul de la plus-value, ce qui augmente l'imposition en cas de revente. Cette réintégration ne s'applique toutefois PAS aux résidences de services (étudiantes, seniors, EHPAD, établissements médico-sociaux).",[],{},{"nodeType":256,"data":3774,"content":3775},{},[3776],{"nodeType":242,"value":3777,"marks":3778,"data":3779},"La taxation sur la plus-value et les prélèvements sociaux s'appliquent aux taux respectifs de 19% et 17,2%. Cette imposition reste dégressive à partir de la 6e année jusqu'à devenir nulle au bout de 22 ans pour la plus-value et de 30 ans pour les prélèvements sociaux.",[],{},{"nodeType":677,"data":3781,"content":3782},{},[3783],{"nodeType":242,"value":3784,"marks":3785,"data":3787},"Peut-on cumuler régime LMNP et dispositif Censi-Bouvard ?",[3786],{"type":364},{},{"nodeType":256,"data":3789,"content":3790},{},[3791,3794,3799],{"nodeType":242,"value":3054,"marks":3792,"data":3793},[],{},{"nodeType":242,"value":3795,"marks":3796,"data":3798},"cumuler le régime LMNP avec le dispositif Censi-Bouvard",[3797],{"type":364},{},{"nodeType":242,"value":3800,"marks":3801,"data":3802},". Pour cela, l'investissement doit impérativement concerner une résidence de services. Bien qu'il impose de nombreuses conditions, ce cumul permet d'optimiser fiscalement votre achat et de réaliser des recettes particulièrement intéressantes.",[],{},{"nodeType":256,"data":3804,"content":3805},{},[3806,3810,3815,3819,3824],{"nodeType":242,"value":3807,"marks":3808,"data":3809},"Grâce aux différents dispositifs mis en place par le gouvernement, ",[],{},{"nodeType":242,"value":3811,"marks":3812,"data":3814},"investir dans l'immobilier est plus intéressant que jamais",[3813],{"type":364},{},{"nodeType":242,"value":3816,"marks":3817,"data":3818},". Mais encore faut-il faire les choses correctement, et comprendre où l'on met les pieds avant de se lancer. Nous espérons que lire cet article vous aura aidé à y voir plus clair sur ce qu'est un investissement en LMNP et ",[],{},{"nodeType":242,"value":3820,"marks":3821,"data":3823},"comment en tirer tout le potentiel",[3822],{"type":364},{},{"nodeType":242,"value":255,"marks":3825,"data":3826},[],{},{"nodeType":670,"data":3828,"content":3849},{"target":3829},{"metadata":3830,"sys":3833,"fields":3844},{"tags":3831,"concepts":3832},[],[],{"space":3834,"id":3836,"type":15,"createdAt":3837,"updatedAt":3838,"environment":3839,"publishedVersion":3841,"revision":55,"contentType":3842,"locale":28},{"sys":3835},{"type":11,"linkType":12,"id":13},"480ArsbCUITX2Lv3znvgB","2024-05-16T15:03:26.999Z","2024-05-16T15:07:32.281Z",{"sys":3840},{"id":20,"type":11,"linkType":21},6,{"sys":3843},{"type":11,"linkType":26,"id":2947},{"name":3845,"style":2950,"title":3846,"actionTitle":3847,"actionUrl":3848},"Station de ski : Stations de ski : un terrain de jeu pour investisseurs avertis.","Stations de ski : un terrain de jeu pour les investisseurs avertis qui passent au niveau supérieur","Découvrir la rentabiltié des biens dans une station de ski","https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Finvestir-en-station-de-ski",[],{"nodeType":256,"data":3851,"content":3852},{},[3853],{"nodeType":242,"value":166,"marks":3854,"data":3855},[],{},{"metadata":3857,"sys":3860,"fields":3872},{"tags":3858,"concepts":3859},[],[],{"space":3861,"id":3863,"type":15,"createdAt":3864,"updatedAt":3865,"environment":3866,"publishedVersion":3868,"revision":55,"contentType":3869,"locale":28},{"sys":3862},{"type":11,"linkType":12,"id":13},"6nCySY8b1QZfTeF1NKAJ0O","2022-11-11T18:20:59.824Z","2022-11-11T18:21:20.279Z",{"sys":3867},{"id":20,"type":11,"linkType":21},9,{"sys":3870},{"type":11,"linkType":26,"id":3871},"seoComponent",{"pageTitle":3873,"pageDescription":349},"Investissement LMNP : définiton complète pour les investisseurs",[3875],{"nodeType":242,"value":3876,"marks":3877,"data":3878},"En LMNP",[],{},{"nodeType":242,"value":3880,"marks":3881,"data":3882},", les revenus locatifs sont soumis aux prélèvements sociaux au taux de ",[],{},{"nodeType":242,"value":3884,"marks":3885,"data":3887},"18,6 %",[3886],{"type":364},{},{"nodeType":242,"value":3889,"marks":3890,"data":3891}," depuis la loi de financement de la sécurité sociale pour 2026. Ce taux s'applique sur le bénéfice imposable, dont le montant dépend directement du régime fiscal choisi : micro-BIC ou réel. Certains profils peuvent être exonérés ou basculer vers les cotisations sociales selon leur niveau de recettes.",[],{},{"nodeType":1083,"data":3893,"content":3894},{},[3895],{"nodeType":256,"data":3896,"content":3897},{},[3898],{"nodeType":242,"value":3899,"marks":3900,"data":3902},"À retenir",[3901],{"type":364},{},{"nodeType":750,"data":3904,"content":3905},{},[3906,3934,3959],{"nodeType":754,"data":3907,"content":3908},{},[3909,3924],{"nodeType":758,"data":3910,"content":3911},{},[3912],{"nodeType":256,"data":3913,"content":3914},{},[3915,3919],{"nodeType":242,"value":3916,"marks":3917,"data":3918},"Ta",[],{},{"nodeType":242,"value":3920,"marks":3921,"data":3923},"ux 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fiscale.",[],{},{"nodeType":750,"data":3999,"content":4000},{},[4001,4024,4047,4070,4093],{"nodeType":754,"data":4002,"content":4003},{},[4004,4014],{"nodeType":758,"data":4005,"content":4006},{},[4007],{"nodeType":256,"data":4008,"content":4009},{},[4010],{"nodeType":242,"value":4011,"marks":4012,"data":4013},"Contribution",[],{},{"nodeType":758,"data":4015,"content":4016},{},[4017],{"nodeType":256,"data":4018,"content":4019},{},[4020],{"nodeType":242,"value":4021,"marks":4022,"data":4023},"Taux",[],{},{"nodeType":754,"data":4025,"content":4026},{},[4027,4037],{"nodeType":758,"data":4028,"content":4029},{},[4030],{"nodeType":256,"data":4031,"content":4032},{},[4033],{"nodeType":242,"value":4034,"marks":4035,"data":4036},"CSG (contribution sociale généralisée)",[],{},{"nodeType":758,"data":4038,"content":4039},{},[4040],{"nodeType":256,"data":4041,"content":4042},{},[4043],{"nodeType":242,"value":4044,"marks":4045,"data":4046},"10,6 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Pour les investisseurs concernés, les articles ",[],{},{"nodeType":251,"data":4820,"content":4822},{"uri":4821},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fstatut-lmnp-non-resident-fiscal",[4823],{"nodeType":242,"value":4824,"marks":4825,"data":4826},"LMNP non-résident fiscal",[],{},{"nodeType":242,"value":4828,"marks":4829,"data":4830}," et ",[],{},{"nodeType":251,"data":4832,"content":4834},{"uri":4833},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Ffiscalite-revenus-locatifs-non-resident",[4835],{"nodeType":242,"value":4836,"marks":4837,"data":4838},"fiscalité des revenus locatifs non-résident",[],{},{"nodeType":242,"value":4840,"marks":4841,"data":4842}," détaillent les conditions d'application.",[],{},{"nodeType":677,"data":4844,"content":4845},{},[4846],{"nodeType":242,"value":4847,"marks":4848,"data":4849},"Comment réduire les prélèvements sociaux en LMNP ?",[],{},{"nodeType":256,"data":4851,"content":4852},{},[4853],{"nodeType":242,"value":4854,"marks":4855,"data":4856},"La réduction des prélèvements sociaux passe systématiquement par la réduction de la base imposable. 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