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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":3151,"content":3152},{},[3153,3157,3164,3168,3176],{"nodeType":183,"value":3154,"marks":3155,"data":3156},"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":3158,"content":3159},{"uri":2774},[3160],{"nodeType":183,"value":3161,"marks":3162,"data":3163},"comptabilité LMNP rigoureuse",[],{},{"nodeType":183,"value":3165,"marks":3166,"data":3167}," mais optimise la fiscalité pour les investissements durables. Les investisseurs doivent analyser leur ",[],{},{"nodeType":192,"data":3169,"content":3171},{"uri":3170},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fmicro-foncier-vers-lmnp",[3172],{"nodeType":183,"value":3173,"marks":3174,"data":3175},"passage du micro-foncier au LMNP",[],{},{"nodeType":183,"value":3177,"marks":3178,"data":3179}," selon leur situation.",[],{},{"nodeType":891,"data":3181,"content":3182},{},[3183],{"nodeType":183,"value":3184,"marks":3185,"data":3186},"Loc'Avantages ou Denormandie : comment choisir ?",[],{},{"nodeType":197,"data":3188,"content":3189},{},[3190,3195],{"nodeType":183,"value":3191,"marks":3192,"data":3194},"Le choix dépend de votre appétence pour les travaux et de la localisation de votre projet.",[3193],{"type":233},{},{"nodeType":183,"value":3196,"marks":3197,"data":3198}," 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":3200,"content":3201},{},[3202],{"nodeType":183,"value":3203,"marks":3204,"data":3206},"Choisissez Denormandie si :",[3205],{"type":233},{},{"nodeType":236,"data":3208,"content":3209},{},[3210,3220,3230],{"nodeType":240,"data":3211,"content":3212},{},[3213],{"nodeType":197,"data":3214,"content":3215},{},[3216],{"nodeType":183,"value":3217,"marks":3218,"data":3219},"Votre bien se situe dans une ville éligible",[],{},{"nodeType":240,"data":3221,"content":3222},{},[3223],{"nodeType":197,"data":3224,"content":3225},{},[3226],{"nodeType":183,"value":3227,"marks":3228,"data":3229},"Vous acceptez l'obligation de travaux énergétiques",[],{},{"nodeType":240,"data":3231,"content":3232},{},[3233],{"nodeType":197,"data":3234,"content":3235},{},[3236],{"nodeType":183,"value":3237,"marks":3238,"data":3239},"Vous visez une réduction maximale de 21% sur 12 ans",[],{},{"nodeType":197,"data":3241,"content":3242},{},[3243],{"nodeType":183,"value":3244,"marks":3245,"data":3247},"Optez pour Loc'Avantages si :",[3246],{"type":233},{},{"nodeType":236,"data":3249,"content":3250},{},[3251,3261,3271],{"nodeType":240,"data":3252,"content":3253},{},[3254],{"nodeType":197,"data":3255,"content":3256},{},[3257],{"nodeType":183,"value":3258,"marks":3259,"data":3260},"Vous recherchez la flexibilité géographique totale",[],{},{"nodeType":240,"data":3262,"content":3263},{},[3264],{"nodeType":197,"data":3265,"content":3266},{},[3267],{"nodeType":183,"value":3268,"marks":3269,"data":3270},"Vous préférez éviter les travaux contraints",[],{},{"nodeType":240,"data":3272,"content":3273},{},[3274],{"nodeType":197,"data":3275,"content":3276},{},[3277],{"nodeType":183,"value":3278,"marks":3279,"data":3280},"Vous acceptez l'engagement social et les plafonds de ressources",[],{},{"nodeType":891,"data":3282,"content":3283},{},[3284],{"nodeType":183,"value":3285,"marks":3286,"data":3287},"Quels formulaires pour déclarer en 2026 ?",[],{},{"nodeType":197,"data":3289,"content":3290},{},[3291],{"nodeType":183,"value":3292,"marks":3293,"data":3295},"Les déclarations fiscales 2026 nécessitent plusieurs formulaires selon votre dispositif :",[3294],{"type":233},{},{"nodeType":236,"data":3297,"content":3298},{},[3299,3314,3329,3344],{"nodeType":240,"data":3300,"content":3301},{},[3302],{"nodeType":197,"data":3303,"content":3304},{},[3305,3310],{"nodeType":183,"value":3306,"marks":3307,"data":3309},"Formulaire 2044-EB",[3308],{"type":233},{},{"nodeType":183,"value":3311,"marks":3312,"data":3313}," : engagement initial pour Loc'Avantages et Denormandie",[],{},{"nodeType":240,"data":3315,"content":3316},{},[3317],{"nodeType":197,"data":3318,"content":3319},{},[3320,3325],{"nodeType":183,"value":3321,"marks":3322,"data":3324},"Formulaire 2042-RICI",[3323],{"type":233},{},{"nodeType":183,"value":3326,"marks":3327,"data":3328}," : déclaration annuelle des réductions d'impôt",[],{},{"nodeType":240,"data":3330,"content":3331},{},[3332],{"nodeType":197,"data":3333,"content":3334},{},[3335,3340],{"nodeType":183,"value":3336,"marks":3337,"data":3339},"Formulaire 2044",[3338],{"type":233},{},{"nodeType":183,"value":3341,"marks":3342,"data":3343}," : revenus fonciers pour locations nues et déficit foncier",[],{},{"nodeType":240,"data":3345,"content":3346},{},[3347],{"nodeType":197,"data":3348,"content":3349},{},[3350,3355],{"nodeType":183,"value":3351,"marks":3352,"data":3354},"Formulaire 2044-SPE",[3353],{"type":233},{},{"nodeType":183,"value":3356,"marks":3357,"data":3358}," : revenus LMNP au régime réel",[],{},{"nodeType":197,"data":3360,"content":3361},{},[3362],{"nodeType":183,"value":3363,"marks":3364,"data":3365},"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":3367,"content":3368},{},[3369],{"nodeType":183,"value":3370,"marks":3371,"data":3372},"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":3374,"content":3375},{},[3376],{"nodeType":183,"value":3377,"marks":3378,"data":3379},"Lire également : ",[],{},{"nodeType":236,"data":3381,"content":3382},{},[3383],{"nodeType":240,"data":3384,"content":3385},{},[3386],{"nodeType":197,"data":3387,"content":3388},{},[3389,3392,4267],{"nodeType":183,"value":163,"marks":3390,"data":3391},[],{},{"nodeType":342,"data":3393,"content":4262},{"target":3394},{"metadata":3395,"sys":3398,"fields":3409},{"tags":3396,"concepts":3397},[],[],{"space":3399,"id":3401,"type":15,"createdAt":3402,"updatedAt":3403,"environment":3404,"publishedVersion":3406,"revision":69,"contentType":3407,"locale":28},{"sys":3400},{"type":11,"linkType":12,"id":13},"4iye6RX2zQKBTZiILbuYST","2026-03-26T13:46:55.151Z","2026-03-26T15:36:07.959Z",{"sys":3405},{"id":20,"type":11,"linkType":21},28,{"sys":3408},{"type":11,"linkType":26,"id":117},{"mainConversionBanner":3410,"title":3470,"slug":3471,"category":121,"author":133,"featureImage":3472,"excerpt":3491,"content":3492,"seoComponent":4244},{"metadata":3411,"sys":3414,"fields":3426},{"tags":3412,"concepts":3413},[],[],{"space":3415,"id":3417,"type":15,"createdAt":3418,"updatedAt":3419,"environment":3420,"publishedVersion":3422,"revision":1147,"contentType":3423,"locale":28},{"sys":3416},{"type":11,"linkType":12,"id":13},"20TXH9t7ePggD03VL5Xg8k","2026-01-23T14:33:16.163Z","2026-01-23T15:17:59.769Z",{"sys":3421},{"id":20,"type":11,"linkType":21},85,{"sys":3424},{"type":11,"linkType":26,"id":3425},"conversionBanner",{"internalName":3427,"categories":3428,"headline":3441,"subheadline":3442,"keyMetricValue":3443,"keyMetricLabel":3444,"visualAsset":3445,"ctaText":3466,"ctaUrl":3467,"theme":3468,"slug":3469},"BUYER - Marketplace Simplicity - Blog",[3429],{"metadata":3430,"sys":3433,"fields":3440},{"tags":3431,"concepts":3432},[],[],{"space":3434,"id":14,"type":15,"createdAt":16,"updatedAt":17,"environment":3436,"publishedVersion":22,"revision":23,"contentType":3438,"locale":28},{"sys":3435},{"type":11,"linkType":12,"id":13},{"sys":3437},{"id":20,"type":11,"linkType":21},{"sys":3439},{"type":11,"linkType":26,"id":27},{"name":30,"description":31,"slug":32,"is_enabled":33,"order":34},"Investissez dans des biens déjà loués","Pas de recherche de locataire, rendement dès le premier jour\u003Cbr>\nTous les biens ont été analysé et vérifiés","100%","déjà loués",{"metadata":3446,"sys":3449,"fields":3456},{"tags":3447,"concepts":3448},[],[],{"space":3450,"id":3452,"type":157,"createdAt":3453,"updatedAt":3453,"environment":3454,"publishedVersion":48,"revision":34,"locale":28},{"sys":3451},{"type":11,"linkType":12,"id":13},"157jI1oCXzEDQPdw1PUAwm","2026-01-22T12:24:48.099Z",{"sys":3455},{"id":20,"type":11,"linkType":21},{"title":3457,"description":163,"file":3458},"Homme café ordinateur",{"url":3459,"details":3460,"fileName":3465,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F157jI1oCXzEDQPdw1PUAwm\u002Fc98f15457af409c8a3c57a83aa41694d\u002FGenerated_Image_January_22__2026_-_1_24PM.jpeg",{"size":3461,"image":3462},1088895,{"width":3463,"height":3464},1376,768,"Generated Image January 22, 2026 - 1_24PM.jpeg","Voir toutes les opportunités","https:\u002F\u002Fwww.trackstone.fr\u002Fbiens","dark gradient","buyer-marketplace-simplicity-blog","Apport-cession 2026 : comment continuer à investir dans l'immobilier ?","apport-cession-immobilier",{"metadata":3473,"sys":3476,"fields":3483},{"tags":3474,"concepts":3475},[],[],{"space":3477,"id":3479,"type":157,"createdAt":3480,"updatedAt":3480,"environment":3481,"publishedVersion":69,"revision":34,"locale":28},{"sys":3478},{"type":11,"linkType":12,"id":13},"27dVNK2o479Tcg7QLdMl3b","2025-05-15T01:56:52.878Z",{"sys":3482},{"id":20,"type":11,"linkType":21},{"title":3484,"description":163,"file":3485},"calcul fiscalité",{"url":3486,"details":3487,"fileName":3490,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F27dVNK2o479Tcg7QLdMl3b\u002F9590c033fbfc3a1bbd2e951dee21d5f8\u002F20001.jpg",{"size":3488,"image":3489},450964,{"width":381,"height":382},"20001.jpg","Certaines activités immobilières sortent du périmètre éligible, les seuils se durcissent, les délais s'allongent.",{"nodeType":198,"data":3493,"content":3494},{},[3495,3502,3509,3516,3535,3542,3561,3568,3575,3582,3601,3608,3615,3622,3629,3682,3701,3708,3715,3722,3729,3736,3767,3774,3781,3788,3805,3812,3819,3826,3867,3884,3906,3913,3920,3927,3946,3953,3983,4000,4007,4014,4033,4040,4047,4065,4072,4079,4086,4105,4112,4119,4126,4150,4186,4198,4205,4212,4219,4238],{"nodeType":197,"data":3496,"content":3497},{},[3498],{"nodeType":183,"value":3499,"marks":3500,"data":3501},"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":3503,"content":3504},{},[3505],{"nodeType":183,"value":3506,"marks":3507,"data":3508},"Bonne nouvelle : l'immobilier n'est pas totalement exclu. Il faut simplement savoir où regarder.",[],{},{"nodeType":445,"data":3510,"content":3511},{},[3512],{"nodeType":183,"value":3513,"marks":3514,"data":3515},"Qu'est-ce que l'apport-cession et comment fonctionne le report d'imposition ?",[],{},{"nodeType":197,"data":3517,"content":3518},{},[3519,3523,3531],{"nodeType":183,"value":3520,"marks":3521,"data":3522},"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":3524,"content":3526},{"uri":3525},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fplus-value-immobiliere",[3527],{"nodeType":183,"value":3528,"marks":3529,"data":3530},"plus-value immobilière",[],{},{"nodeType":183,"value":3532,"marks":3533,"data":3534}," générée n'est pas immédiatement imposée : elle est mise en report d'imposition.",[],{},{"nodeType":197,"data":3536,"content":3537},{},[3538],{"nodeType":183,"value":3539,"marks":3540,"data":3541},"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":3543,"content":3544},{},[3545,3549,3557],{"nodeType":183,"value":3546,"marks":3547,"data":3548},"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":3550,"content":3552},{"uri":3551},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Ffiscalite-investissement-locatif",[3553],{"nodeType":183,"value":3554,"marks":3555,"data":3556},"fiscalité de l'investissement locatif",[],{},{"nodeType":183,"value":3558,"marks":3559,"data":3560}," est ici un prérequis pour tout dirigeant envisageant un remploi immobilier.",[],{},{"nodeType":445,"data":3562,"content":3563},{},[3564],{"nodeType":183,"value":3565,"marks":3566,"data":3567},"Ce que change la loi de finances 2026 pour l'investissement immobilier",[],{},{"nodeType":197,"data":3569,"content":3570},{},[3571],{"nodeType":183,"value":3572,"marks":3573,"data":3574},"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":891,"data":3576,"content":3577},{},[3578],{"nodeType":183,"value":3579,"marks":3580,"data":3581},"Le seuil de réinvestissement passe de 60 % à 70 %",[],{},{"nodeType":197,"data":3583,"content":3584},{},[3585,3589,3597],{"nodeType":183,"value":3586,"marks":3587,"data":3588},"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":3590,"content":3592},{"uri":3591},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fkpi-immobliers-investissement-locatif",[3593],{"nodeType":183,"value":3594,"marks":3595,"data":3596},"indicateurs clés de performance immobiliers",[],{},{"nodeType":183,"value":3598,"marks":3599,"data":3600}," fiables pour arbitrer leurs choix.",[],{},{"nodeType":891,"data":3602,"content":3603},{},[3604],{"nodeType":183,"value":3605,"marks":3606,"data":3607},"Le délai de réinvestissement passe de 2 à 3 ans",[],{},{"nodeType":197,"data":3609,"content":3610},{},[3611],{"nodeType":183,"value":3612,"marks":3613,"data":3614},"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":891,"data":3616,"content":3617},{},[3618],{"nodeType":183,"value":3619,"marks":3620,"data":3621},"Les activités immobilières sortent en grande partie du périmètre éligible",[],{},{"nodeType":197,"data":3623,"content":3624},{},[3625],{"nodeType":183,"value":3626,"marks":3627,"data":3628},"C'est le changement le plus impactant pour les investisseurs immobiliers. Sont désormais explicitement exclus du réinvestissement éligible :",[],{},{"nodeType":236,"data":3630,"content":3631},{},[3632,3642,3652,3662,3672],{"nodeType":240,"data":3633,"content":3634},{},[3635],{"nodeType":197,"data":3636,"content":3637},{},[3638],{"nodeType":183,"value":3639,"marks":3640,"data":3641},"la promotion immobilière",[],{},{"nodeType":240,"data":3643,"content":3644},{},[3645],{"nodeType":197,"data":3646,"content":3647},{},[3648],{"nodeType":183,"value":3649,"marks":3650,"data":3651},"l'activité de marchand de biens",[],{},{"nodeType":240,"data":3653,"content":3654},{},[3655],{"nodeType":197,"data":3656,"content":3657},{},[3658],{"nodeType":183,"value":3659,"marks":3660,"data":3661},"l'activité de lotisseur",[],{},{"nodeType":240,"data":3663,"content":3664},{},[3665],{"nodeType":197,"data":3666,"content":3667},{},[3668],{"nodeType":183,"value":3669,"marks":3670,"data":3671},"la gestion locative passive (immobilier locatif nu, SCI patrimoniale)",[],{},{"nodeType":240,"data":3673,"content":3674},{},[3675],{"nodeType":197,"data":3676,"content":3677},{},[3678],{"nodeType":183,"value":3679,"marks":3680,"data":3681},"potentiellement les agences immobilières, syndics et administrateurs de biens, selon le renvoi à la définition de la loi TEPA",[],{},{"nodeType":197,"data":3683,"content":3684},{},[3685,3689,3697],{"nodeType":183,"value":3686,"marks":3687,"data":3688},"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":3690,"content":3692},{"uri":3691},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fles-dispositifs-fiscaux-immobiliers-en-2025",[3693],{"nodeType":183,"value":3694,"marks":3695,"data":3696},"dispositifs fiscaux immobiliers en 2026",[],{},{"nodeType":183,"value":3698,"marks":3699,"data":3700}," ont eux aussi été profondément remaniés, ce qui oblige à repenser l'ensemble de la stratégie patrimoniale.",[],{},{"nodeType":891,"data":3702,"content":3703},{},[3704],{"nodeType":183,"value":3705,"marks":3706,"data":3707},"La philosophie du dispositif évolue clairement",[],{},{"nodeType":197,"data":3709,"content":3710},{},[3711],{"nodeType":183,"value":3712,"marks":3713,"data":3714},"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":445,"data":3716,"content":3717},{},[3718],{"nodeType":183,"value":3719,"marks":3720,"data":3721},"Ce qui reste possible en immobilier : trois leviers à connaître",[],{},{"nodeType":197,"data":3723,"content":3724},{},[3725],{"nodeType":183,"value":3726,"marks":3727,"data":3728},"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":891,"data":3730,"content":3731},{},[3732],{"nodeType":183,"value":3733,"marks":3734,"data":3735},"La règle des 30 % libres",[],{},{"nodeType":197,"data":3737,"content":3738},{},[3739,3743,3751,3755,3763],{"nodeType":183,"value":3740,"marks":3741,"data":3742},"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":3744,"content":3746},{"uri":3745},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Flyon-69000",[3747],{"nodeType":183,"value":3748,"marks":3749,"data":3750},"Lyon",[],{},{"nodeType":183,"value":3752,"marks":3753,"data":3754}," ou ",[],{},{"nodeType":192,"data":3756,"content":3758},{"uri":3757},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fbordeaux-33000",[3759],{"nodeType":183,"value":3760,"marks":3761,"data":3762},"Bordeaux",[],{},{"nodeType":183,"value":3764,"marks":3765,"data":3766},", où le marché reste porteur pour les investisseurs.",[],{},{"nodeType":891,"data":3768,"content":3769},{},[3770],{"nodeType":183,"value":3771,"marks":3772,"data":3773},"La stratégie des 3 ans : l'anticipation comme outil fiscal",[],{},{"nodeType":197,"data":3775,"content":3776},{},[3777],{"nodeType":183,"value":3778,"marks":3779,"data":3780},"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":891,"data":3782,"content":3783},{},[3784],{"nodeType":183,"value":3785,"marks":3786,"data":3787},"L'immobilier productif reste éligible",[],{},{"nodeType":197,"data":3789,"content":3790},{},[3791,3795,3801],{"nodeType":183,"value":3792,"marks":3793,"data":3794},"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":3796,"content":3797},{"uri":960},[3798],{"nodeType":183,"value":411,"marks":3799,"data":3800},[],{},{"nodeType":183,"value":3802,"marks":3803,"data":3804},", qui cible précisément le logement intermédiaire et la rénovation, s'inscrit d'ailleurs dans cette même dynamique.",[],{},{"nodeType":445,"data":3806,"content":3807},{},[3808],{"nodeType":183,"value":3809,"marks":3810,"data":3811},"Les alternatives immobilières concrètes pour réinvestir en 2026",[],{},{"nodeType":197,"data":3813,"content":3814},{},[3815],{"nodeType":183,"value":3816,"marks":3817,"data":3818},"Voici les véhicules immobiliers qui restent cohérents avec le dispositif après la réforme, classés par potentiel pratique.",[],{},{"nodeType":891,"data":3820,"content":3821},{},[3822],{"nodeType":183,"value":3823,"marks":3824,"data":3825},"Les résidences étudiantes gérées",[],{},{"nodeType":197,"data":3827,"content":3828},{},[3829,3832,3840,3844,3852,3855,3863],{"nodeType":183,"value":163,"marks":3830,"data":3831},[],{},{"nodeType":192,"data":3833,"content":3835},{"uri":3834},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-residence-etudiante",[3836],{"nodeType":183,"value":3837,"marks":3838,"data":3839},"Investir dans une résidence étudiante",[],{},{"nodeType":183,"value":3841,"marks":3842,"data":3843}," 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":3845,"content":3847},{"uri":3846},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Ftoulouse-31000",[3848],{"nodeType":183,"value":3849,"marks":3850,"data":3851},"Toulouse",[],{},{"nodeType":183,"value":3752,"marks":3853,"data":3854},[],{},{"nodeType":192,"data":3856,"content":3858},{"uri":3857},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fmontpellier-34000",[3859],{"nodeType":183,"value":3860,"marks":3861,"data":3862},"Montpellier",[],{},{"nodeType":183,"value":3864,"marks":3865,"data":3866}," concentrent une demande locative étudiante particulièrement soutenue.",[],{},{"nodeType":197,"data":3868,"content":3869},{},[3870,3874,3880],{"nodeType":183,"value":3871,"marks":3872,"data":3873},"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":3875,"content":3876},{"uri":2210},[3877],{"nodeType":183,"value":2213,"marks":3878,"data":3879},[],{},{"nodeType":183,"value":3881,"marks":3882,"data":3883}," reste un cadre privilégié, d'autant que les résidences étudiantes font partie des catégories exemptées de la réintégration des amortissements à la revente.",[],{},{"nodeType":1091,"data":3885,"content":3905},{"target":3886},{"metadata":3887,"sys":3890,"fields":3899},{"tags":3888,"concepts":3889},[],[],{"space":3891,"id":3893,"type":15,"createdAt":3894,"updatedAt":3894,"environment":3895,"publishedVersion":23,"revision":34,"contentType":3897,"locale":28},{"sys":3892},{"type":11,"linkType":12,"id":13},"3eMqECr2xlLbsFca9sWyRA","2025-12-04T09:35:57.367Z",{"sys":3896},{"id":20,"type":11,"linkType":21},{"sys":3898},{"type":11,"linkType":26,"id":3033},{"name":3900,"style":3901,"title":3902,"actionTitle":3903,"actionUrl":3904},"Trouver un bien déjà loué (listing)","blue","Investissez dans un appartement déjà loué","Voir nos dernières opportunités d'investissement","https:\u002F\u002Fwww.trackstone.fr\u002Fbiens?utm_source=Blog&utm_medium=Post",[],{"nodeType":891,"data":3907,"content":3908},{},[3909],{"nodeType":183,"value":3910,"marks":3911,"data":3912},"Les résidences seniors et EHPAD",[],{},{"nodeType":197,"data":3914,"content":3915},{},[3916],{"nodeType":183,"value":3917,"marks":3918,"data":3919},"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":891,"data":3921,"content":3922},{},[3923],{"nodeType":183,"value":3924,"marks":3925,"data":3926},"Les résidences de tourisme gérées",[],{},{"nodeType":197,"data":3928,"content":3929},{},[3930,3934,3942],{"nodeType":183,"value":3931,"marks":3932,"data":3933},"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":3935,"content":3937},{"uri":3936},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Flmnp-2026",[3938],{"nodeType":183,"value":3939,"marks":3940,"data":3941},"réforme LMNP 2026",[],{},{"nodeType":183,"value":3943,"marks":3944,"data":3945}," qui a durci la fiscalité des meublés de tourisme non classés, un paramètre à intégrer dans votre montage.",[],{},{"nodeType":891,"data":3947,"content":3948},{},[3949],{"nodeType":183,"value":3950,"marks":3951,"data":3952},"Les club deals immobiliers orientés construction ou réhabilitation",[],{},{"nodeType":197,"data":3954,"content":3955},{},[3956,3960,3968,3971,3979],{"nodeType":183,"value":3957,"marks":3958,"data":3959},"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":3961,"content":3963},{"uri":3962},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fparis-75000",[3964],{"nodeType":183,"value":3965,"marks":3966,"data":3967},"Paris",[],{},{"nodeType":183,"value":3752,"marks":3969,"data":3970},[],{},{"nodeType":192,"data":3972,"content":3974},{"uri":3973},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fmarseille-13000",[3975],{"nodeType":183,"value":3976,"marks":3977,"data":3978},"Marseille",[],{},{"nodeType":183,"value":3980,"marks":3981,"data":3982}," offrent un terrain particulièrement propice à ce type de montage.",[],{},{"nodeType":197,"data":3984,"content":3985},{},[3986,3989,3997],{"nodeType":183,"value":163,"marks":3987,"data":3988},[],{},{"nodeType":192,"data":3990,"content":3992},{"uri":3991},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fclub-deal-immobilier",[3993],{"nodeType":183,"value":3994,"marks":3995,"data":3996},"Tout savoir sur les \"club deals immobiliers\"",[],{},{"nodeType":183,"value":196,"marks":3998,"data":3999},[],{},{"nodeType":891,"data":4001,"content":4002},{},[4003],{"nodeType":183,"value":4004,"marks":4005,"data":4006},"Les fonds FCPR et FPCI à orientation immobilière productive",[],{},{"nodeType":197,"data":4008,"content":4009},{},[4010],{"nodeType":183,"value":4011,"marks":4012,"data":4013},"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":4015,"content":4016},{},[4017,4021,4029],{"nodeType":183,"value":4018,"marks":4019,"data":4020},"→ Pour en savoir plus, consultez notre comparatif des ",[],{},{"nodeType":192,"data":4022,"content":4024},{"uri":4023},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fplateformes-investissement-locatif",[4025],{"nodeType":183,"value":4026,"marks":4027,"data":4028},"plateformes d'investissement locatif",[],{},{"nodeType":183,"value":4030,"marks":4031,"data":4032},", qui analyse les différents véhicules disponibles sur le marché en 2026.",[],{},{"nodeType":445,"data":4034,"content":4035},{},[4036],{"nodeType":183,"value":4037,"marks":4038,"data":4039},"Les risques et erreurs à éviter",[],{},{"nodeType":891,"data":4041,"content":4042},{},[4043],{"nodeType":183,"value":4044,"marks":4045,"data":4046},"Croire que tout l'immobilier est exclu",[],{},{"nodeType":197,"data":4048,"content":4049},{},[4050,4054,4061],{"nodeType":183,"value":4051,"marks":4052,"data":4053},"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":4055,"content":4056},{"uri":2111},[4057],{"nodeType":183,"value":4058,"marks":4059,"data":4060},"investissement locatif en 2026",[],{},{"nodeType":183,"value":4062,"marks":4063,"data":4064}," reste porteur, à condition de bien calibrer son approche.",[],{},{"nodeType":891,"data":4066,"content":4067},{},[4068],{"nodeType":183,"value":4069,"marks":4070,"data":4071},"Ne pas vérifier l'éligibilité d'un fonds avant d'investir",[],{},{"nodeType":197,"data":4073,"content":4074},{},[4075],{"nodeType":183,"value":4076,"marks":4077,"data":4078},"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":891,"data":4080,"content":4081},{},[4082],{"nodeType":183,"value":4083,"marks":4084,"data":4085},"Sous-estimer le risque de remise en cause du report",[],{},{"nodeType":197,"data":4087,"content":4088},{},[4089,4093,4101],{"nodeType":183,"value":4090,"marks":4091,"data":4092},"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":4094,"content":4096},{"uri":4095},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-net-net",[4097],{"nodeType":183,"value":4098,"marks":4099,"data":4100},"rendement locatif net-net",[],{},{"nodeType":183,"value":4102,"marks":4103,"data":4104}," de chaque investissement, impôts et cotisations compris.",[],{},{"nodeType":891,"data":4106,"content":4107},{},[4108],{"nodeType":183,"value":4109,"marks":4110,"data":4111},"Confondre réinvestissement et diversification patrimoniale",[],{},{"nodeType":197,"data":4113,"content":4114},{},[4115],{"nodeType":183,"value":4116,"marks":4117,"data":4118},"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":445,"data":4120,"content":4121},{},[4122],{"nodeType":183,"value":4123,"marks":4124,"data":4125},"Quelle stratégie adopter selon votre profil de dirigeant ?",[],{},{"nodeType":197,"data":4127,"content":4128},{},[4129,4134,4138,4146],{"nodeType":183,"value":4130,"marks":4131,"data":4133},"Vous cédez dans moins de 3 ans.",[4132],{"type":233},{},{"nodeType":183,"value":4135,"marks":4136,"data":4137}," 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":4139,"content":4141},{"uri":4140},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fprevision-taux-immobilier-2026",[4142],{"nodeType":183,"value":4143,"marks":4144,"data":4145},"prévisions de taux immobiliers en 2026",[],{},{"nodeType":183,"value":4147,"marks":4148,"data":4149}," pour optimiser le timing de vos acquisitions.",[],{},{"nodeType":197,"data":4151,"content":4152},{},[4153,4158,4162,4170,4174,4182],{"nodeType":183,"value":4154,"marks":4155,"data":4157},"Vous planifiez à plus de 3 ans.",[4156],{"type":233},{},{"nodeType":183,"value":4159,"marks":4160,"data":4161}," ",[],{},{"nodeType":192,"data":4163,"content":4165},{"uri":4164},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fapport-de-titres-a-une-holding",[4166],{"nodeType":183,"value":4167,"marks":4168,"data":4169},"Apportez vos titres à la holding maintenant",[],{},{"nodeType":183,"value":4171,"marks":4172,"data":4173},", 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":4175,"content":4177},{"uri":4176},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbon-rendement-locatif",[4178],{"nodeType":183,"value":4179,"marks":4180,"data":4181},"bon rendement locatif",[],{},{"nodeType":183,"value":4183,"marks":4184,"data":4185}," sans les contraintes du remploi obligatoire.",[],{},{"nodeType":197,"data":4187,"content":4188},{},[4189,4194],{"nodeType":183,"value":4190,"marks":4191,"data":4193},"Vous êtes déjà en report d'imposition.",[4192],{"type":233},{},{"nodeType":183,"value":4195,"marks":4196,"data":4197}," 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":445,"data":4199,"content":4200},{},[4201],{"nodeType":183,"value":4202,"marks":4203,"data":4204},"Pour résumer",[],{},{"nodeType":197,"data":4206,"content":4207},{},[4208],{"nodeType":183,"value":4209,"marks":4210,"data":4211},"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":4213,"content":4214},{},[4215],{"nodeType":183,"value":4216,"marks":4217,"data":4218},"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":4220,"content":4221},{},[4222,4226,4234],{"nodeType":183,"value":4223,"marks":4224,"data":4225},"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":4227,"content":4229},{"uri":4228},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-locative",[4230],{"nodeType":183,"value":4231,"marks":4232,"data":4233},"rentabilité locative",[],{},{"nodeType":183,"value":4235,"marks":4236,"data":4237}," calculée de manière transparente pour chaque opportunité.",[],{},{"nodeType":197,"data":4239,"content":4240},{},[4241],{"nodeType":183,"value":163,"marks":4242,"data":4243},[],{},{"metadata":4245,"sys":4248,"fields":4258},{"tags":4246,"concepts":4247},[],[],{"space":4249,"id":4251,"type":15,"createdAt":4252,"updatedAt":4252,"environment":4253,"publishedVersion":48,"revision":34,"contentType":4255,"locale":28},{"sys":4250},{"type":11,"linkType":12,"id":13},"3y1sl1tEoh7CmsAlBvXKlq","2026-03-26T13:45:40.853Z",{"sys":4254},{"id":20,"type":11,"linkType":21},{"sys":4256},{"type":11,"linkType":26,"id":4257},"seoComponent",{"pageTitle":3470,"pageDescription":4259,"ratingValue":4260,"ratingCount":4261},"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. ",4.9,142,[4263],{"nodeType":183,"value":4264,"marks":4265,"data":4266},"Comprendre l'apport-cession dans l'immobilier ?",[],{},{"nodeType":183,"value":4268,"marks":4269,"data":4270},"\n",[],{},{"nodeType":197,"data":4272,"content":4273},{},[4274],{"nodeType":183,"value":163,"marks":4275,"data":4276},[],{},{"metadata":4278,"sys":4281,"fields":4291},{"tags":4279,"concepts":4280},[],[],{"space":4282,"id":4284,"type":15,"createdAt":4285,"updatedAt":4286,"environment":4287,"publishedVersion":3030,"revision":48,"contentType":4289,"locale":28},{"sys":4283},{"type":11,"linkType":12,"id":13},"0xq9oIwwsCo6iLVvn2A9v","2025-09-11T07:54:32.439Z","2026-01-19T06:30:04.398Z",{"sys":4288},{"id":20,"type":11,"linkType":21},{"sys":4290},{"type":11,"linkType":26,"id":4257},{"pageTitle":4292,"pageDescription":4293,"ratingValue":4260,"ratingCount":4261},"Loi défiscalisation immobilier 2026 : fin Pinel, nouvelles alternatives","Fin du Pinel : découvrez les dispositifs de défiscalisation actifs. Loc'Avantages, Denormandie, LMNP, Malraux. Guide complet avec conditions, plafonds et stratégies fiscales.",[4295],{"nodeType":183,"value":4296,"marks":4297,"data":4298},"cadre fiscal",[],{},{"nodeType":183,"value":4300,"marks":4301,"data":4302}," porté par le plan « Relance logement » repose sur l'",[],{},{"nodeType":183,"value":4304,"marks":4305,"data":4307},"amortissement du bien immobilier",[4306],{"type":233},{},{"nodeType":183,"value":4309,"marks":4310,"data":4311}," (de 3 à 5,5 % par an) en échange d'un engagement de location nue sur ",[],{},{"nodeType":183,"value":556,"marks":4313,"data":4315},[4314],{"type":233},{},{"nodeType":183,"value":4317,"marks":4318,"data":4319}," avec des loyers plafonnés. L'objectif affiché : remettre ",[],{},{"nodeType":183,"value":4321,"marks":4322,"data":4324},"50 000 logements locatifs privés",[4323],{"type":233},{},{"nodeType":183,"value":4326,"marks":4327,"data":4328}," sur le marché dès 2026, dans un contexte où l'offre locative a chuté de 15 % en cinq ans.",[],{},{"nodeType":197,"data":4330,"content":4331},{},[4332],{"nodeType":183,"value":4333,"marks":4334,"data":4335},"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":1091,"data":4337,"content":4338},{"target":1093},[],{"nodeType":445,"data":4340,"content":4341},{},[4342],{"nodeType":183,"value":4343,"marks":4344,"data":4345},"Qu'est-ce que le dispositif Jeanbrun (ou statut du bailleur privé), inscrit dans le plan « Relance logement »  ?",[],{},{"nodeType":891,"data":4347,"content":4348},{},[4349],{"nodeType":183,"value":4350,"marks":4351,"data":4352},"Une refonte complète du statut du bailleur privé",[],{},{"nodeType":197,"data":4354,"content":4355},{},[4356],{"nodeType":183,"value":4357,"marks":4358,"data":4359},"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":4361,"content":4362},{},[4363],{"nodeType":183,"value":4364,"marks":4365,"data":4366},"Le gouvernement poursuit trois objectifs principaux avec ce dispositif fiscal :",[],{},{"nodeType":4368,"data":4369,"content":4370},"ordered-list",{},[4371,4386,4401],{"nodeType":240,"data":4372,"content":4373},{},[4374],{"nodeType":197,"data":4375,"content":4376},{},[4377,4382],{"nodeType":183,"value":4378,"marks":4379,"data":4381},"Relancer la construction neuve",[4380],{"type":233},{},{"nodeType":183,"value":4383,"marks":4384,"data":4385}," : 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":240,"data":4387,"content":4388},{},[4389],{"nodeType":197,"data":4390,"content":4391},{},[4392,4397],{"nodeType":183,"value":4393,"marks":4394,"data":4396},"Accélérer la rénovation énergétique",[4395],{"type":233},{},{"nodeType":183,"value":4398,"marks":4399,"data":4400}," : 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":240,"data":4402,"content":4403},{},[4404],{"nodeType":197,"data":4405,"content":4406},{},[4407,4412],{"nodeType":183,"value":4408,"marks":4409,"data":4411},"Développer le logement intermédiaire",[4410],{"type":233},{},{"nodeType":183,"value":4413,"marks":4414,"data":4415}," : 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":891,"data":4417,"content":4418},{},[4419],{"nodeType":183,"value":4420,"marks":4421,"data":4422},"Ce qui différencie le dispositif Jeanbrun du Pinel",[],{},{"nodeType":197,"data":4424,"content":4425},{},[4426,4430,4435],{"nodeType":183,"value":4427,"marks":4428,"data":4429},"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":4431,"marks":4432,"data":4434},"réduction d'impôt directe",[4433],{"type":233},{},{"nodeType":183,"value":4436,"marks":4437,"data":4438}," (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":4440,"content":4441},{},[4442],{"nodeType":183,"value":4443,"marks":4444,"data":4445},"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":445,"data":4447,"content":4448},{},[4449],{"nodeType":183,"value":4450,"marks":4451,"data":4452},"Amortissement fiscal : le cœur du nouveau statut",[],{},{"nodeType":891,"data":4454,"content":4455},{},[4456],{"nodeType":183,"value":4457,"marks":4458,"data":4459},"Principe et taux d'amortissement par type de logement",[],{},{"nodeType":197,"data":4461,"content":4462},{},[4463],{"nodeType":183,"value":4464,"marks":4465,"data":4466},"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":4468,"content":4469},{},[4470],{"nodeType":183,"value":4471,"marks":4472,"data":4473},"La nouveauté majeure du dispositif Jeanbrun est double :",[],{},{"nodeType":236,"data":4475,"content":4476},{},[4477,4487],{"nodeType":240,"data":4478,"content":4479},{},[4480],{"nodeType":197,"data":4481,"content":4482},{},[4483],{"nodeType":183,"value":4484,"marks":4485,"data":4486},"L'amortissement est déductible des revenus fonciers",[],{},{"nodeType":240,"data":4488,"content":4489},{},[4490],{"nodeType":197,"data":4491,"content":4492},{},[4493],{"nodeType":183,"value":4494,"marks":4495,"data":4496},"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":891,"data":4498,"content":4499},{},[4500],{"nodeType":183,"value":4501,"marks":4502,"data":4503},"Quels sont les taux d'amortissement dans le neuf ?",[],{},{"nodeType":197,"data":4505,"content":4506},{},[4507],{"nodeType":183,"value":4508,"marks":4509,"data":4510},"Dans l'immobilier neuf, les taux d'amortissement varient selon le niveau de loyer pratiqué. Plus le loyer est modéré, plus l'avantage fiscal est élevé :",[],{},{"nodeType":453,"data":4512,"content":4513},{},[4514,4547,4581,4615],{"nodeType":457,"data":4515,"content":4516},{},[4517,4527,4537],{"nodeType":461,"data":4518,"content":4519},{},[4520],{"nodeType":197,"data":4521,"content":4522},{},[4523],{"nodeType":183,"value":4524,"marks":4525,"data":4526},"Catégorie de loyer",[],{},{"nodeType":461,"data":4528,"content":4529},{},[4530],{"nodeType":197,"data":4531,"content":4532},{},[4533],{"nodeType":183,"value":4534,"marks":4535,"data":4536},"Taux annuel",[],{},{"nodeType":461,"data":4538,"content":4539},{},[4540],{"nodeType":197,"data":4541,"content":4542},{},[4543],{"nodeType":183,"value":4544,"marks":4545,"data":4546},"Plafond amortissement",[],{},{"nodeType":457,"data":4548,"content":4549},{},[4550,4561,4571],{"nodeType":461,"data":4551,"content":4552},{},[4553],{"nodeType":197,"data":4554,"content":4555},{},[4556],{"nodeType":183,"value":4557,"marks":4558,"data":4560},"Loyer intermédiaire",[4559],{"type":233},{},{"nodeType":461,"data":4562,"content":4563},{},[4564],{"nodeType":197,"data":4565,"content":4566},{},[4567],{"nodeType":183,"value":4568,"marks":4569,"data":4570},"3,5%",[],{},{"nodeType":461,"data":4572,"content":4573},{},[4574],{"nodeType":197,"data":4575,"content":4576},{},[4577],{"nodeType":183,"value":4578,"marks":4579,"data":4580},"8 000 €\u002Fan",[],{},{"nodeType":457,"data":4582,"content":4583},{},[4584,4595,4605],{"nodeType":461,"data":4585,"content":4586},{},[4587],{"nodeType":197,"data":4588,"content":4589},{},[4590],{"nodeType":183,"value":4591,"marks":4592,"data":4594},"Loyer social",[4593],{"type":233},{},{"nodeType":461,"data":4596,"content":4597},{},[4598],{"nodeType":197,"data":4599,"content":4600},{},[4601],{"nodeType":183,"value":4602,"marks":4603,"data":4604},"4,5%",[],{},{"nodeType":461,"data":4606,"content":4607},{},[4608],{"nodeType":197,"data":4609,"content":4610},{},[4611],{"nodeType":183,"value":4612,"marks":4613,"data":4614},"10 000 €\u002Fan",[],{},{"nodeType":457,"data":4616,"content":4617},{},[4618,4629,4639],{"nodeType":461,"data":4619,"content":4620},{},[4621],{"nodeType":197,"data":4622,"content":4623},{},[4624],{"nodeType":183,"value":4625,"marks":4626,"data":4628},"Loyer très social",[4627],{"type":233},{},{"nodeType":461,"data":4630,"content":4631},{},[4632],{"nodeType":197,"data":4633,"content":4634},{},[4635],{"nodeType":183,"value":4636,"marks":4637,"data":4638},"5,5%",[],{},{"nodeType":461,"data":4640,"content":4641},{},[4642],{"nodeType":197,"data":4643,"content":4644},{},[4645],{"nodeType":183,"value":4646,"marks":4647,"data":4648},"12 000 €\u002Fan",[],{},{"nodeType":197,"data":4650,"content":4651},{},[4652],{"nodeType":183,"value":4653,"marks":4654,"data":4655},"Le foncier (terrain) est exclu de l'amortissement et estimé forfaitairement à 20% de la valeur du bien. Seuls 80% du prix d'acquisition sont donc amortissables.",[],{},{"nodeType":891,"data":4657,"content":4658},{},[4659],{"nodeType":183,"value":4660,"marks":4661,"data":4662},"Quels sont les taux d'amortissement dans l'ancien ?",[],{},{"nodeType":197,"data":4664,"content":4665},{},[4666,4670,4675],{"nodeType":183,"value":4667,"marks":4668,"data":4669},"L'accès au dispositif Jeanbrun dans l'ancien est conditionné à la réalisation de travaux lourds représentant ",[],{},{"nodeType":183,"value":4671,"marks":4672,"data":4674},"au minimum 30% du prix d'achat",[4673],{"type":233},{},{"nodeType":183,"value":4676,"marks":4677,"data":4678}," du logement. Ces travaux doivent permettre d'atteindre une classe énergétique A, B ou C au DPE après réalisation.",[],{},{"nodeType":453,"data":4680,"content":4681},{},[4682,4712,4745,4777],{"nodeType":457,"data":4683,"content":4684},{},[4685,4694,4703],{"nodeType":461,"data":4686,"content":4687},{},[4688],{"nodeType":197,"data":4689,"content":4690},{},[4691],{"nodeType":183,"value":4524,"marks":4692,"data":4693},[],{},{"nodeType":461,"data":4695,"content":4696},{},[4697],{"nodeType":197,"data":4698,"content":4699},{},[4700],{"nodeType":183,"value":4534,"marks":4701,"data":4702},[],{},{"nodeType":461,"data":4704,"content":4705},{},[4706],{"nodeType":197,"data":4707,"content":4708},{},[4709],{"nodeType":183,"value":4544,"marks":4710,"data":4711},[],{},{"nodeType":457,"data":4713,"content":4714},{},[4715,4725,4735],{"nodeType":461,"data":4716,"content":4717},{},[4718],{"nodeType":197,"data":4719,"content":4720},{},[4721],{"nodeType":183,"value":4557,"marks":4722,"data":4724},[4723],{"type":233},{},{"nodeType":461,"data":4726,"content":4727},{},[4728],{"nodeType":197,"data":4729,"content":4730},{},[4731],{"nodeType":183,"value":4732,"marks":4733,"data":4734},"3%",[],{},{"nodeType":461,"data":4736,"content":4737},{},[4738],{"nodeType":197,"data":4739,"content":4740},{},[4741],{"nodeType":183,"value":4742,"marks":4743,"data":4744},"10 700 €\u002Fan (plafond unique)",[],{},{"nodeType":457,"data":4746,"content":4747},{},[4748,4758,4767],{"nodeType":461,"data":4749,"content":4750},{},[4751],{"nodeType":197,"data":4752,"content":4753},{},[4754],{"nodeType":183,"value":4591,"marks":4755,"data":4757},[4756],{"type":233},{},{"nodeType":461,"data":4759,"content":4760},{},[4761],{"nodeType":197,"data":4762,"content":4763},{},[4764],{"nodeType":183,"value":4568,"marks":4765,"data":4766},[],{},{"nodeType":461,"data":4768,"content":4769},{},[4770],{"nodeType":197,"data":4771,"content":4772},{},[4773],{"nodeType":183,"value":4774,"marks":4775,"data":4776},"10 700 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thermiques.",[],{},{"nodeType":891,"data":4817,"content":4818},{},[4819],{"nodeType":183,"value":4820,"marks":4821,"data":4822},"Exemple de calcul dans le neuf",[],{},{"nodeType":197,"data":4824,"content":4825},{},[4826],{"nodeType":183,"value":4827,"marks":4828,"data":4829},"Prenons l'acquisition d'un appartement neuf à 200 000 € loué en catégorie intermédiaire (taux 3,5%) :",[],{},{"nodeType":236,"data":4831,"content":4832},{},[4833,4848,4863],{"nodeType":240,"data":4834,"content":4835},{},[4836],{"nodeType":197,"data":4837,"content":4838},{},[4839,4844],{"nodeType":183,"value":4840,"marks":4841,"data":4843},"Base amortissable",[4842],{"type":233},{},{"nodeType":183,"value":4845,"marks":4846,"data":4847}," : 160 000 € (80% de 200 000 €)",[],{},{"nodeType":240,"data":4849,"content":4850},{},[4851],{"nodeType":197,"data":4852,"content":4853},{},[4854,4859],{"nodeType":183,"value":4855,"marks":4856,"data":4858},"Amortissement annuel",[4857],{"type":233},{},{"nodeType":183,"value":4860,"marks":4861,"data":4862}," : 5 600 € (160 000 € × 3,5%)",[],{},{"nodeType":240,"data":4864,"content":4865},{},[4866],{"nodeType":197,"data":4867,"content":4868},{},[4869,4874],{"nodeType":183,"value":4870,"marks":4871,"data":4873},"Sur 9 ans d'engagement",[4872],{"type":233},{},{"nodeType":183,"value":4875,"marks":4876,"data":4877}," : 50 400 € de déduction totale",[],{},{"nodeType":197,"data":4879,"content":4880},{},[4881],{"nodeType":183,"value":4882,"marks":4883,"data":4884},"L'économie fiscale réelle dépend de votre tranche marginale d'imposition :",[],{},{"nodeType":236,"data":4886,"content":4887},{},[4888,4907],{"nodeType":240,"data":4889,"content":4890},{},[4891],{"nodeType":197,"data":4892,"content":4893},{},[4894,4898,4903],{"nodeType":183,"value":4895,"marks":4896,"data":4897},"À ",[],{},{"nodeType":183,"value":4899,"marks":4900,"data":4902},"TMI 30% + 17,2% PS",[4901],{"type":233},{},{"nodeType":183,"value":4904,"marks":4905,"data":4906}," : économie de 23 789 € sur 9 ans (soit 2 643 €\u002Fan)",[],{},{"nodeType":240,"data":4908,"content":4909},{},[4910],{"nodeType":197,"data":4911,"content":4912},{},[4913,4916,4921],{"nodeType":183,"value":4895,"marks":4914,"data":4915},[],{},{"nodeType":183,"value":4917,"marks":4918,"data":4920},"TMI 41% + 17,2% PS",[4919],{"type":233},{},{"nodeType":183,"value":4922,"marks":4923,"data":4924}," : économie de 29 353 € sur 9 ans (soit 3 261 €\u002Fan)",[],{},{"nodeType":197,"data":4926,"content":4927},{},[4928],{"nodeType":183,"value":4929,"marks":4930,"data":4931},"À noter : si l'amortissement dépasse vos revenus fonciers, le déficit créé peut s'imputer sur votre revenu global dans la limite de 10 700 €\u002Fan.",[],{},{"nodeType":445,"data":4933,"content":4934},{},[4935],{"nodeType":183,"value":4936,"marks":4937,"data":4938},"Quelles sont les conditions d'éligibilité au dispositif Jeanbrun (bailleur privé) ?",[],{},{"nodeType":197,"data":4940,"content":4941},{},[4942,4946,4951],{"nodeType":183,"value":4943,"marks":4944,"data":4945},"Le dispositif Jeanbrun s'applique exclusivement aux ",[],{},{"nodeType":183,"value":4947,"marks":4948,"data":4950},"logements situés dans des immeubles collectifs",[4949],{"type":233},{},{"nodeType":183,"value":4952,"marks":4953,"data":4954},", qu'ils soient neufs ou anciens. Les maisons individuelles sont donc exclues.",[],{},{"nodeType":197,"data":4956,"content":4957},{},[4958],{"nodeType":183,"value":4959,"marks":4960,"data":4962},"Premier cas éligible : le logement neuf",[4961],{"type":233},{},{"nodeType":197,"data":4964,"content":4965},{},[4966],{"nodeType":183,"value":4967,"marks":4968,"data":4969},"Un logement neuf est éligible s'il remplit trois conditions cumulatives. La construction doit être achevée après la date de publication de la loi de finances 2026. Le bien doit respecter la réglementation environnementale RE2020, devenue obligatoire pour les permis de construire déposés depuis janvier 2022. Enfin, le diagnostic de performance énergétique doit afficher une classe C minimum à la livraison.",[],{},{"nodeType":197,"data":4971,"content":4972},{},[4973],{"nodeType":183,"value":4974,"marks":4975,"data":4976},"En pratique, tout programme neuf livré en 2026 ou après répond généralement à ces critères. L'investisseur n'a pas de démarche particulière à effectuer : le promoteur fournit les attestations RE2020 et le DPE à la remise des clés.",[],{},{"nodeType":197,"data":4978,"content":4979},{},[4980],{"nodeType":183,"value":4981,"marks":4982,"data":4984},"Deuxième cas éligible : l'ancien avec rénovation lourde",[4983],{"type":233},{},{"nodeType":197,"data":4986,"content":4987},{},[4988,4992,4997],{"nodeType":183,"value":4989,"marks":4990,"data":4991},"L'ancien devient éligible à condition d'engager des travaux représentant ",[],{},{"nodeType":183,"value":4993,"marks":4994,"data":4996},"au minimum 30% du prix d'acquisition",[4995],{"type":233},{},{"nodeType":183,"value":4998,"marks":4999,"data":5000}," du bien. Ce seuil, relevé par rapport aux 20% initialement envisagés, constitue une barrière d'entrée significative mais garantit une rénovation substantielle.",[],{},{"nodeType":197,"data":5002,"content":5003},{},[5004,5008,5013],{"nodeType":183,"value":5005,"marks":5006,"data":5007},"Les travaux doivent permettre d'atteindre ",[],{},{"nodeType":183,"value":5009,"marks":5010,"data":5012},"au moins la classe C au DPE",[5011],{"type":233},{},{"nodeType":183,"value":5014,"marks":5015,"data":5016}," après réalisation. Sont concernés les travaux de rénovation énergétique au sens large : isolation thermique des murs, planchers et toitures, remplacement du système de chauffage, installation d'une ventilation performante, changement des menuiseries extérieures.",[],{},{"nodeType":197,"data":5018,"content":5019},{},[5020,5025],{"nodeType":183,"value":5021,"marks":5022,"data":5024},"Exemple concret",[5023],{"type":233},{},{"nodeType":183,"value":5026,"marks":5027,"data":5028}," : pour un appartement acheté 200 000 €, le montant minimum de travaux s'élève à 60 000 €. Si le bien est classé F au DPE avant travaux, l'enveloppe doit être suffisante pour atteindre la classe B, ce qui correspond généralement à un gain de 4 classes énergétiques.",[],{},{"nodeType":891,"data":5030,"content":5031},{},[5032],{"nodeType":183,"value":5033,"marks":5034,"data":5035},"Quels sont les biens exclus ?",[],{},{"nodeType":197,"data":5037,"content":5038},{},[5039],{"nodeType":183,"value":5040,"marks":5041,"data":5042},"Trois catégories de biens sont formellement exclues du dispositif, quelle que soit leur qualité intrinsèque.",[],{},{"nodeType":197,"data":5044,"content":5045},{},[5046,5051],{"nodeType":183,"value":5047,"marks":5048,"data":5050},"L'ancien sans travaux significatifs",[5049],{"type":233},{},{"nodeType":183,"value":5052,"marks":5053,"data":5054}," : un appartement déjà rénové récemment ou en bon état général ne peut pas bénéficier du dispositif si le nouveau propriétaire n'engage pas 30% de travaux supplémentaires. Un bien classé D au DPE, même performant, reste exclu faute d'atteindre le seuil C.",[],{},{"nodeType":197,"data":5056,"content":5057},{},[5058,5063],{"nodeType":183,"value":5059,"marks":5060,"data":5062},"La location meublée",[5061],{"type":233},{},{"nodeType":183,"value":5064,"marks":5065,"data":5066}," : le dispositif Jeanbrun est exclusivement réservé à la location nue. Un investisseur souhaitant meubler son bien devra opter pour le statut LMNP classique, avec ses propres règles fiscales. Les deux régimes sont incompatibles et le choix s'effectue dès la mise en location.",[],{},{"nodeType":197,"data":5068,"content":5069},{},[5070,5075],{"nodeType":183,"value":5071,"marks":5072,"data":5074},"Les maisons individuelles",[5073],{"type":233},{},{"nodeType":183,"value":5076,"marks":5077,"data":5078}," : cette exclusion s'explique par la volonté de concentrer l'effort sur l'habitat collectif urbain, où les besoins en logements locatifs sont les plus criants. Un investisseur détenant une maison peut toujours la louer nue au régime classique des revenus fonciers, mais sans bénéficier de l'amortissement.",[],{},{"nodeType":891,"data":5080,"content":5081},{},[5082],{"nodeType":183,"value":5083,"marks":5084,"data":5085},"Quelles contraintes pour le propriétaire bailleur ?",[],{},{"nodeType":197,"data":5087,"content":5088},{},[5089,5093,18457],{"nodeType":183,"value":5090,"marks":5091,"data":5092},"Pour bénéficier des avantages fiscaux du dispositif Jeanbrun, le bailleur doit respecter plusieurs obligations qui courent sur toute la durée de l'engagement. Ces contraintes reprennent largement celles de ",[],{},{"nodeType":342,"data":5094,"content":18453},{"target":5095},{"metadata":5096,"sys":5099,"fields":5110},{"tags":5097,"concepts":5098},[],[],{"space":5100,"id":5102,"type":15,"createdAt":5103,"updatedAt":5104,"environment":5105,"publishedVersion":5107,"revision":48,"contentType":5108,"locale":28},{"sys":5101},{"type":11,"linkType":12,"id":13},"GsGolFgjiWrHOf1yMRECr","2026-01-28T04:01:16.961Z","2026-03-18T10:45:30.192Z",{"sys":5106},{"id":20,"type":11,"linkType":21},44,{"sys":5109},{"type":11,"linkType":26,"id":117},{"title":5111,"slug":5112,"category":3429,"author":133,"featureImage":5113,"excerpt":5133,"content":5134,"seoComponent":18437},"Loc'Avantages 2026 : comment réduire vos impôts en louant moins cher ?","locavantages-reduction-impots",{"metadata":5114,"sys":5117,"fields":5124},{"tags":5115,"concepts":5116},[],[],{"space":5118,"id":5120,"type":157,"createdAt":5121,"updatedAt":5121,"environment":5122,"publishedVersion":69,"revision":34,"locale":28},{"sys":5119},{"type":11,"linkType":12,"id":13},"1P7TSu5iZKxNxCR1nLTmkk","2025-05-15T07:57:01.080Z",{"sys":5123},{"id":20,"type":11,"linkType":21},{"title":5125,"description":163,"file":5126},"fiscalité location non meublée",{"url":5127,"details":5128,"fileName":5132,"contentType":1135},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1P7TSu5iZKxNxCR1nLTmkk\u002F611c31e7b2bbc7e105a17bd81c4cb227\u002FChatGPT_Image_15_mai_2025__09_54_32.png",{"size":5129,"image":5130},1417346,{"width":5131,"height":5131},1024,"ChatGPT Image 15 mai 2025, 09_54_32.png","Votre fiscalité immobilière pèse lourd sur votre rendement locatif ? Loc'Avantages permet de réduire vos impôts",{"data":5135,"content":5136,"nodeType":198},{},[5137,5153,5160,5167,5186,5202,5209,5216,6753,7911,7918,7925,7932,7939,7951,7969,7981,7998,8010,8027,8202,8209,8228,8235,8255,8262,8269,17964,17971,17978,17985,17992,17999,18006,18013,18020,18036,18043,18050,18057,18073,18080,18087,18094,18101,18108,18115,18122,18134,18146,18158,18170,18182,18189,18201,18213,18225,18237,18244,18256,18268,18280,18292,18299,18316,18332,18348,18355,18358,18365,18373,18380,18388,18395,18403,18410,18418],{"data":5138,"content":5139,"nodeType":197},{},[5140,5144,5149],{"data":5141,"marks":5142,"value":5143,"nodeType":183},{},[],"Votre fiscalité immobilière pèse lourd sur votre rendement locatif ? Loc'Avantages permet de réduire vos impôts de ",{"data":5145,"marks":5146,"value":5148,"nodeType":183},{},[5147],{"type":233},"15 % à 65 %",{"data":5150,"marks":5151,"value":5152,"nodeType":183},{},[]," en louant sous le prix du marché. Le dispositif est prolongé jusqu'en 2027. Et le PLF 2026 pourrait changer la donne avec un cumul inédit : réduction d'impôt + amortissement. Voici comment en profiter. ",{"data":5154,"content":5155,"nodeType":445},{},[5156],{"data":5157,"marks":5158,"value":5159,"nodeType":183},{},[],"Comment fonctionne le dispositif Loc'Avantages ?",{"data":5161,"content":5162,"nodeType":197},{},[5163],{"data":5164,"marks":5165,"value":5166,"nodeType":183},{},[],"Vous cherchez à optimiser la fiscalité de votre investissement locatif tout en facilitant l'accès au logement ? Loc'Avantages répond à ce double objectif. En acceptant un loyer modéré et des locataires aux revenus plafonnés, vous bénéficiez d'une réduction d'impôt calculée sur vos loyers perçus.",{"data":5168,"content":5169,"nodeType":197},{},[5170,5174,5182],{"data":5171,"marks":5172,"value":5173,"nodeType":183},{},[],"Instauré par l'",{"data":5175,"content":5177,"nodeType":192},{"uri":5176},"https:\u002F\u002Fwww.legifrance.gouv.fr\u002Fjorf\u002Fid\u002FJORFTEXT000044637341",[5178],{"data":5179,"marks":5180,"value":5181,"nodeType":183},{},[],"article 67 de la loi n° 2021-1900 du 30 décembre 2021",{"data":5183,"marks":5184,"value":5185,"nodeType":183},{},[],", ce dispositif remplace l'ancienne loi Cosse depuis le 1er mars 2022.  L'offre de logements sociaux reste insuffisante face à la demande. Les investisseurs y trouvent une incitation fiscale attractive et les ménages modestes un accès facilité au logement.",{"data":5187,"content":5188,"nodeType":197},{},[5189,5193,5198],{"data":5190,"marks":5191,"value":5192,"nodeType":183},{},[],"La signature d'une ",{"data":5194,"marks":5195,"value":5197,"nodeType":183},{},[5196],{"type":233},"convention avec l'Anah",{"data":5199,"marks":5200,"value":5201,"nodeType":183},{},[]," constitue le prérequis obligatoire. Cette convention vous engage pour une durée minimale de 6 ans.",{"data":5203,"content":5204,"nodeType":445},{},[5205],{"data":5206,"marks":5207,"value":5208,"nodeType":183},{},[],"Quels logements sont éligibles en 2026 ?",{"data":5210,"content":5211,"nodeType":197},{},[5212],{"data":5213,"marks":5214,"value":5215,"nodeType":183},{},[],"Votre bien doit respecter plusieurs critères cumulatifs pour accéder au dispositif.",{"data":5217,"content":5218,"nodeType":197},{},[5219,5223,6740,6744,6749],{"data":5220,"marks":5221,"value":5222,"nodeType":183},{},[],"La localisation compte : France métropolitaine ou DOM (Guadeloupe, Guyane, Martinique, La Réunion, Mayotte). Le logement doit être loué ",{"data":5224,"content":6735,"nodeType":342},{"target":5225},{"metadata":5226,"sys":5229,"fields":5240},{"tags":5227,"concepts":5228},[],[],{"space":5230,"id":5232,"type":15,"createdAt":5233,"updatedAt":5234,"environment":5235,"publishedVersion":5237,"revision":48,"contentType":5238,"locale":28},{"sys":5231},{"type":11,"linkType":12,"id":13},"620Iwj9XwmawqBLt7HtGl3","2025-05-15T07:57:12.143Z","2026-04-27T04:08:20.043Z",{"sys":5236},{"id":20,"type":11,"linkType":21},25,{"sys":5239},{"type":11,"linkType":26,"id":117},{"title":5241,"slug":5242,"category":121,"author":5243,"featureImage":5113,"excerpt":5246,"content":5247,"seoComponent":6732},"Fiscalité location non meublée : optimisez vos revenus fonciers","fiscalite-location-non-meublee",{"sys":5244},{"type":11,"linkType":15,"id":5245},"6j4OvPU5BaWffj4PuHBNlf","Découvrez comment optimiser la fiscalité de votre location non meublée grâce aux régimes micro-foncier ou réel.",{"nodeType":198,"data":5248,"content":5249},{},[5250,5268,5275,5282,5316,5331,5346,5361,5364,5371,5378,5385,5392,5399,5406,5413,5724,5741,5748,5755,6064,6071,6078,6085,6092,6099,6142,6149,6156,6163,6170,6177,6220,6227,6234,6242,6250,6283,6291,6324,6332,6365,6372,6379,6386,6393,6400,6407,6414,6421,6428,6435,6442,6449,6456,6464,6471,6478,6485,6493,6500,6507,6514,6521,6528,6535,6542,6549,6556,6563,6570,6577,6584,6591,6598,6605,6612,6619,6644,6660,6676,6683,6726],{"nodeType":197,"data":5251,"content":5252},{},[5253,5257,5264],{"nodeType":183,"value":5254,"marks":5255,"data":5256},"La fiscalité de la location non meublée constitue le socle de ",[],{},{"nodeType":192,"data":5258,"content":5259},{"uri":2111},[5260],{"nodeType":183,"value":5261,"marks":5262,"data":5263},"l'investissement locatif français",[],{},{"nodeType":183,"value":5265,"marks":5266,"data":5267},". Soumis au régime des revenus fonciers, ce secteur offre des leviers d'optimisation sophistiqués que seuls les investisseurs avertis maîtrisent pleinement.",[],{},{"nodeType":197,"data":5269,"content":5270},{},[5271],{"nodeType":183,"value":5272,"marks":5273,"data":5274},"L'arbitrage entre régime micro-foncier (abattement 30%) et régime réel (déduction intégrale des charges) transforme radicalement la rentabilité patrimoniale. L'enjeu transcende la simple optimisation : construire une stratégie fiscale cohérente intégrant déficit foncier et dispositifs de défiscalisation spécialisés.",[],{},{"nodeType":445,"data":5276,"content":5277},{},[5278],{"nodeType":183,"value":5279,"marks":5280,"data":5281},"Fiscalité location vide : les infos à retenir",[],{},{"nodeType":197,"data":5283,"content":5284},{},[5285,5289,5294,5298,5303,5307,5312],{"nodeType":183,"value":5286,"marks":5287,"data":5288},"• ",[],{},{"nodeType":183,"value":5290,"marks":5291,"data":5293},"Régimes fiscaux",[5292],{"type":233},{},{"nodeType":183,"value":5295,"marks":5296,"data":5297}," : Le bailleur peut opter pour le",[],{},{"nodeType":183,"value":5299,"marks":5300,"data":5302}," régime micro foncier",[5301],{"type":233},{},{"nodeType":183,"value":5304,"marks":5305,"data":5306}," automatique jusqu'à 15 000€ de revenu brut perçu (abattement forfaitaire 30%) ou choisir",[],{},{"nodeType":183,"value":5308,"marks":5309,"data":5311}," le régime réel",[5310],{"type":233},{},{"nodeType":183,"value":5313,"marks":5314,"data":5315}," déduisant les frais. Option irrévocable pour 3 ans, à déclarer sur sa déclaration de revenus.",[],{},{"nodeType":197,"data":5317,"content":5318},{},[5319,5322,5327],{"nodeType":183,"value":5286,"marks":5320,"data":5321},[],{},{"nodeType":183,"value":5323,"marks":5324,"data":5326},"Déficit de votre revenu",[5325],{"type":233},{},{"nodeType":183,"value":5328,"marks":5329,"data":5330}," : Levier majeur permettant de déduire le déficit à hauteur de 10 700€ sur le revenu global, le surplus étant reportable 10 ans sur revenus fonciers. Intérêts d'emprunt exclus, imputables sur revenus locatifs uniquement.",[],{},{"nodeType":197,"data":5332,"content":5333},{},[5334,5337,5342],{"nodeType":183,"value":5286,"marks":5335,"data":5336},[],{},{"nodeType":183,"value":5338,"marks":5339,"data":5341},"Charges déductibles",[5340],{"type":233},{},{"nodeType":183,"value":5343,"marks":5344,"data":5345}," : Le propriétaire peut déduire travaux d'entretien\u002Fréparation, intérêts d'emprunt, taxes foncières, assurances du montant encaissé. Condition : distinguer réparation (déductible) d'amélioration (non déductible).",[],{},{"nodeType":197,"data":5347,"content":5348},{},[5349,5352,5357],{"nodeType":183,"value":5286,"marks":5350,"data":5351},[],{},{"nodeType":183,"value":5353,"marks":5354,"data":5356},"Imposition",[5355],{"type":233},{},{"nodeType":183,"value":5358,"marks":5359,"data":5360}," : Revenu net imposable soumis à l'impôt sur le revenu selon barème progressif (0-45%) plus prélèvements sociaux (17,2%). Calculer précisément son taux de charges réel vs abattement 30% pour déterminer le régime optimal.",[],{},{"nodeType":1091,"data":5362,"content":5363},{"target":1093},[],{"nodeType":445,"data":5365,"content":5366},{},[5367],{"nodeType":183,"value":5368,"marks":5369,"data":5370},"Comprendre la fiscalité spécifique de la location non meublée",[],{},{"nodeType":891,"data":5372,"content":5373},{},[5374],{"nodeType":183,"value":5375,"marks":5376,"data":5377},"Revenus fonciers : définition et particularités fiscales",[],{},{"nodeType":197,"data":5379,"content":5380},{},[5381],{"nodeType":183,"value":5382,"marks":5383,"data":5384},"Les revenus fonciers constituent une catégorie fiscale autonome définie par l'article 14 du Code général des impôts, englobant les revenus tirés de la location d'immeubles bâtis ou non bâtis donnés en location nue. Cette classification implique que le bien soit loué sans mobilier, équipements ou services annexes permettant au locataire d'y résider immédiatement.",[],{},{"nodeType":197,"data":5386,"content":5387},{},[5388],{"nodeType":183,"value":5389,"marks":5390,"data":5391},"La jurisprudence du Conseil d'État a précisé les critères de qualification : un logement est considéré comme non meublé lorsqu'il ne comporte pas les éléments mobiliers listés par le décret du 31 juillet 2015, notamment l'absence de literie, d'électroménager complet ou de vaisselle. Cette distinction technique revêt un caractère déterminant puisqu'elle conditionne l'application du régime des revenus fonciers plutôt que celui des bénéfices industriels et commerciaux (BIC).",[],{},{"nodeType":197,"data":5393,"content":5394},{},[5395],{"nodeType":183,"value":5396,"marks":5397,"data":5398},"L'administration fiscale exige que la location constitue l'activité principale du bien pour relever des revenus fonciers. Toute prestation de service annexe (ménage, petit-déjeuner, conciergerie) peut faire basculer l'imposition vers les BIC, avec des conséquences patrimoniales considérables. La frontière entre les deux régimes s'avère donc particulièrement sensible et nécessite une vigilance constante dans la gestion locative.",[],{},{"nodeType":891,"data":5400,"content":5401},{},[5402],{"nodeType":183,"value":5403,"marks":5404,"data":5405},"Différences fiscales majeures entre meublé et non meublé",[],{},{"nodeType":197,"data":5407,"content":5408},{},[5409],{"nodeType":183,"value":5410,"marks":5411,"data":5412},"Les divergences fiscales entre location meublée et non meublée structurent fondamentalement la stratégie d'investissement immobilier. Cette distinction ne se limite pas au régime d'imposition, mais conditionne l'ensemble de l'optimisation patrimoniale.",[],{},{"nodeType":453,"data":5414,"content":5415},{},[5416,5452,5486,5520,5554,5588,5622,5656,5690],{"nodeType":457,"data":5417,"content":5418},{},[5419,5430,5441],{"nodeType":461,"data":5420,"content":5421},{},[5422],{"nodeType":197,"data":5423,"content":5424},{},[5425],{"nodeType":183,"value":5426,"marks":5427,"data":5429},"Critère",[5428],{"type":233},{},{"nodeType":461,"data":5431,"content":5432},{},[5433],{"nodeType":197,"data":5434,"content":5435},{},[5436],{"nodeType":183,"value":5437,"marks":5438,"data":5440},"Location Non Meublée (Revenus Fonciers)",[5439],{"type":233},{},{"nodeType":461,"data":5442,"content":5443},{},[5444],{"nodeType":197,"data":5445,"content":5446},{},[5447],{"nodeType":183,"value":5448,"marks":5449,"data":5451},"Location Meublée 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kgCO₂\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7229,"content":7230},{},[7231],{"nodeType":197,"data":7232,"content":7233},{},[7234],{"nodeType":183,"value":7150,"marks":7235,"data":7236},[],{},{"nodeType":457,"data":7238,"content":7239},{},[7240,7250,7260,7270],{"nodeType":461,"data":7241,"content":7242},{},[7243],{"nodeType":197,"data":7244,"content":7245},{},[7246],{"nodeType":183,"value":7247,"marks":7248,"data":7249},"D",[],{},{"nodeType":461,"data":7251,"content":7252},{},[7253],{"nodeType":197,"data":7254,"content":7255},{},[7256],{"nodeType":183,"value":7257,"marks":7258,"data":7259},"181 – 250 kWh\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7261,"content":7262},{},[7263],{"nodeType":197,"data":7264,"content":7265},{},[7266],{"nodeType":183,"value":7267,"marks":7268,"data":7269},"31 – 50 kgCO₂\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7271,"content":7272},{},[7273],{"nodeType":197,"data":7274,"content":7275},{},[7276],{"nodeType":183,"value":7150,"marks":7277,"data":7278},[],{},{"nodeType":457,"data":7280,"content":7281},{},[7282,7292,7302,7312],{"nodeType":461,"data":7283,"content":7284},{},[7285],{"nodeType":197,"data":7286,"content":7287},{},[7288],{"nodeType":183,"value":7289,"marks":7290,"data":7291},"E",[],{},{"nodeType":461,"data":7293,"content":7294},{},[7295],{"nodeType":197,"data":7296,"content":7297},{},[7298],{"nodeType":183,"value":7299,"marks":7300,"data":7301},"251 – 330 kWh\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7303,"content":7304},{},[7305],{"nodeType":197,"data":7306,"content":7307},{},[7308],{"nodeType":183,"value":7309,"marks":7310,"data":7311},"51 – 70 kgCO₂\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7313,"content":7314},{},[7315],{"nodeType":197,"data":7316,"content":7317},{},[7318],{"nodeType":183,"value":7150,"marks":7319,"data":7320},[],{},{"nodeType":457,"data":7322,"content":7323},{},[7324,7334,7344,7354],{"nodeType":461,"data":7325,"content":7326},{},[7327],{"nodeType":197,"data":7328,"content":7329},{},[7330],{"nodeType":183,"value":7331,"marks":7332,"data":7333},"F",[],{},{"nodeType":461,"data":7335,"content":7336},{},[7337],{"nodeType":197,"data":7338,"content":7339},{},[7340],{"nodeType":183,"value":7341,"marks":7342,"data":7343},"331 – 420 kWh\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7345,"content":7346},{},[7347],{"nodeType":197,"data":7348,"content":7349},{},[7350],{"nodeType":183,"value":7351,"marks":7352,"data":7353},"71 – 100 kgCO₂\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7355,"content":7356},{},[7357],{"nodeType":197,"data":7358,"content":7359},{},[7360],{"nodeType":183,"value":7361,"marks":7362,"data":7363},"Interdite en 2028",[],{},{"nodeType":457,"data":7365,"content":7366},{},[7367,7377,7387,7397],{"nodeType":461,"data":7368,"content":7369},{},[7370],{"nodeType":197,"data":7371,"content":7372},{},[7373],{"nodeType":183,"value":7374,"marks":7375,"data":7376},"G",[],{},{"nodeType":461,"data":7378,"content":7379},{},[7380],{"nodeType":197,"data":7381,"content":7382},{},[7383],{"nodeType":183,"value":7384,"marks":7385,"data":7386},"> 420 kWh\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7388,"content":7389},{},[7390],{"nodeType":197,"data":7391,"content":7392},{},[7393],{"nodeType":183,"value":7394,"marks":7395,"data":7396},"> 100 kgCO₂\u002Fm²\u002Fan",[],{},{"nodeType":461,"data":7398,"content":7399},{},[7400],{"nodeType":197,"data":7401,"content":7402},{},[7403],{"nodeType":183,"value":7404,"marks":7405,"data":7406},"Interdite depuis 2025",[],{},{"nodeType":445,"data":7408,"content":7409},{},[7410],{"nodeType":183,"value":7411,"marks":7412,"data":7413},"Quel est le calendrier des interdictions de location entre 2026 et 2034 ?",[],{},{"nodeType":197,"data":7415,"content":7416},{},[7417,7421,7429],{"nodeType":183,"value":7418,"marks":7419,"data":7420},"La réforme du DPE s'inscrit dans un ",[],{},{"nodeType":192,"data":7422,"content":7424},{"uri":7423},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Fcalendrier-interdiction-location-dpe",[7425],{"nodeType":183,"value":7426,"marks":7427,"data":7428},"calendrier progressif d'interdiction de mise en location",[],{},{"nodeType":183,"value":7430,"marks":7431,"data":7432}," des logements les plus énergivores. Comprendre cette timeline est essentiel pour anticiper la valeur locative de son patrimoine.",[],{},{"nodeType":453,"data":7434,"content":7435},{},[7436,7459,7482,7505,7528],{"nodeType":457,"data":7437,"content":7438},{},[7439,7449],{"nodeType":461,"data":7440,"content":7441},{},[7442],{"nodeType":197,"data":7443,"content":7444},{},[7445],{"nodeType":183,"value":7446,"marks":7447,"data":7448},"Échéance",[],{},{"nodeType":461,"data":7450,"content":7451},{},[7452],{"nodeType":197,"data":7453,"content":7454},{},[7455],{"nodeType":183,"value":7456,"marks":7457,"data":7458},"Restriction applicable",[],{},{"nodeType":457,"data":7460,"content":7461},{},[7462,7472],{"nodeType":461,"data":7463,"content":7464},{},[7465],{"nodeType":197,"data":7466,"content":7467},{},[7468],{"nodeType":183,"value":7469,"marks":7470,"data":7471},"1er janvier 2025",[],{},{"nodeType":461,"data":7473,"content":7474},{},[7475],{"nodeType":197,"data":7476,"content":7477},{},[7478],{"nodeType":183,"value":7479,"marks":7480,"data":7481},"Interdiction de location des logements classés G (consommation > 450 kWh\u002Fm²\u002Fan)",[],{},{"nodeType":457,"data":7483,"content":7484},{},[7485,7495],{"nodeType":461,"data":7486,"content":7487},{},[7488],{"nodeType":197,"data":7489,"content":7490},{},[7491],{"nodeType":183,"value":7492,"marks":7493,"data":7494},"1er janvier 2028",[],{},{"nodeType":461,"data":7496,"content":7497},{},[7498],{"nodeType":197,"data":7499,"content":7500},{},[7501],{"nodeType":183,"value":7502,"marks":7503,"data":7504},"Interdiction étendue à tous les logements classés G",[],{},{"nodeType":457,"data":7506,"content":7507},{},[7508,7518],{"nodeType":461,"data":7509,"content":7510},{},[7511],{"nodeType":197,"data":7512,"content":7513},{},[7514],{"nodeType":183,"value":7515,"marks":7516,"data":7517},"1er janvier 2031",[],{},{"nodeType":461,"data":7519,"content":7520},{},[7521],{"nodeType":197,"data":7522,"content":7523},{},[7524],{"nodeType":183,"value":7525,"marks":7526,"data":7527},"Interdiction des logements classés F",[],{},{"nodeType":457,"data":7529,"content":7530},{},[7531,7541],{"nodeType":461,"data":7532,"content":7533},{},[7534],{"nodeType":197,"data":7535,"content":7536},{},[7537],{"nodeType":183,"value":7538,"marks":7539,"data":7540},"1er janvier 2034",[],{},{"nodeType":461,"data":7542,"content":7543},{},[7544],{"nodeType":197,"data":7545,"content":7546},{},[7547],{"nodeType":183,"value":7548,"marks":7549,"data":7550},"Interdiction des logements classés E",[],{},{"nodeType":197,"data":7552,"content":7553},{},[7554],{"nodeType":183,"value":7555,"marks":7556,"data":7557},"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":1616,"data":7559,"content":7560},{},[7561],{"nodeType":197,"data":7562,"content":7563},{},[7564,7568,7576,7580,7588,7592,7600],{"nodeType":183,"value":7565,"marks":7566,"data":7567},"Consultez nos analyses détaillées sur l'",[],{},{"nodeType":192,"data":7569,"content":7571},{"uri":7570},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flocation-dpe-g-interdiction",[7572],{"nodeType":183,"value":7573,"marks":7574,"data":7575},"interdiction de location des DPE G",[],{},{"nodeType":183,"value":7577,"marks":7578,"data":7579}," , l'",[],{},{"nodeType":192,"data":7581,"content":7583},{"uri":7582},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flogement-dpe-f-interdiction",[7584],{"nodeType":183,"value":7585,"marks":7586,"data":7587},"interdiction des DPE F",[],{},{"nodeType":183,"value":7589,"marks":7590,"data":7591}," et l'",[],{},{"nodeType":192,"data":7593,"content":7595},{"uri":7594},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Finterdiction-location-dpe-e",[7596],{"nodeType":183,"value":7597,"marks":7598,"data":7599},"interdiction de location de DPE E",[],{},{"nodeType":183,"value":7601,"marks":7602,"data":7603},", pour comprendre les implications concrètes sur votre stratégie locative.",[],{},{"nodeType":445,"data":7605,"content":7606},{},[7607],{"nodeType":183,"value":7608,"marks":7609,"data":7610},"Comment la réforme impacte-t-elle la valeur des biens immobiliers ?",[],{},{"nodeType":197,"data":7612,"content":7613},{},[7614,7618,7623],{"nodeType":183,"value":7615,"marks":7616,"data":7617},"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":7619,"marks":7620,"data":7622},"5 à 15 %",[7621],{"type":233},{},{"nodeType":183,"value":7624,"marks":7625,"data":7626}," sans aucune intervention du propriétaire. Cette revalorisation s'explique par plusieurs facteurs conjugués.",[],{},{"nodeType":197,"data":7628,"content":7629},{},[7630],{"nodeType":183,"value":7631,"marks":7632,"data":7633},"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":7635,"content":7636},{},[7637,7641,7651],{"nodeType":183,"value":7638,"marks":7639,"data":7640},"Pour les investisseurs qui s'interrogent sur la ",[],{},{"nodeType":342,"data":7642,"content":7646},{"target":7643},{"sys":7644},{"id":7645,"type":11,"linkType":15},"5N0SvGLFt1uJR2jnyz2Hgj",[7647],{"nodeType":183,"value":7648,"marks":7649,"data":7650},"rentabilité de l'investissement locatif en 2026",[],{},{"nodeType":183,"value":7652,"marks":7653,"data":7654},", 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":445,"data":7656,"content":7657},{},[7658],{"nodeType":183,"value":7659,"marks":7660,"data":7661},"Faut-il encore rénover si le DPE s'améliore automatiquement ?",[],{},{"nodeType":197,"data":7663,"content":7664},{},[7665],{"nodeType":183,"value":7666,"marks":7667,"data":7668},"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":7670,"content":7671},{},[7672],{"nodeType":183,"value":7673,"marks":7674,"data":7675},"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":7677,"content":7678},{},[7679],{"nodeType":183,"value":7680,"marks":7681,"data":7682},"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":445,"data":7684,"content":7685},{},[7686],{"nodeType":183,"value":7687,"marks":7688,"data":7689},"Qu'est-ce que le DPE collectif obligatoire en copropriété ?",[],{},{"nodeType":197,"data":7691,"content":7692},{},[7693,7697,7702],{"nodeType":183,"value":7694,"marks":7695,"data":7696},"Depuis le 1er janvier 2026, les copropriétés de plus de 50 lots doivent disposer d'un ",[],{},{"nodeType":183,"value":7698,"marks":7699,"data":7701},"DPE collectif",[7700],{"type":233},{},{"nodeType":183,"value":7703,"marks":7704,"data":7705},". 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":7707,"content":7708},{},[7709],{"nodeType":183,"value":7710,"marks":7711,"data":7712},"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":7714,"content":7715},{},[7716,7720,7728],{"nodeType":183,"value":7717,"marks":7718,"data":7719},"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":7721,"content":7723},{"uri":7722},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-net",[7724],{"nodeType":183,"value":7725,"marks":7726,"data":7727},"rendement locatif net",[],{},{"nodeType":183,"value":7729,"marks":7730,"data":7731}," de l'opération.",[],{},{"nodeType":445,"data":7733,"content":7734},{},[7735],{"nodeType":183,"value":7736,"marks":7737,"data":7738},"RE 2025 : quel impact sur l'immobilier neuf et la comparaison avec l'ancien ?",[],{},{"nodeType":197,"data":7740,"content":7741},{},[7742],{"nodeType":183,"value":7743,"marks":7744,"data":7745},"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":7747,"content":7748},{},[7749],{"nodeType":183,"value":7750,"marks":7751,"data":7752},"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":7754,"content":7755},{},[7756,7760,7767],{"nodeType":183,"value":7757,"marks":7758,"data":7759},"Pour les investisseurs hésitant entre ",[],{},{"nodeType":192,"data":7761,"content":7762},{"uri":1823},[7763],{"nodeType":183,"value":7764,"marks":7765,"data":7766},"neuf et ancien",[],{},{"nodeType":183,"value":7768,"marks":7769,"data":7770},", 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":445,"data":7772,"content":7773},{},[7774],{"nodeType":183,"value":7775,"marks":7776,"data":7777},"Saisissez cette opportunité d'investissement",[],{},{"nodeType":197,"data":7779,"content":7780},{},[7781],{"nodeType":183,"value":7782,"marks":7783,"data":7784},"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":7786,"content":7787},{},[7788],{"nodeType":183,"value":7789,"marks":7790,"data":7791},"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":7793,"content":7794},{},[7795,7799,7807],{"nodeType":183,"value":7796,"marks":7797,"data":7798},"Dans tous les cas, l'analyse du DPE devient un critère central dans l'évaluation d'un ",[],{},{"nodeType":192,"data":7800,"content":7802},{"uri":7801},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-ancien-guide-complet",[7803],{"nodeType":183,"value":7804,"marks":7805,"data":7806},"investissement locatif dans l'ancien",[],{},{"nodeType":183,"value":7808,"marks":7809,"data":7810},". Comprendre les mécanismes de calcul et anticiper les évolutions réglementaires permet de transformer une contrainte administrative en avantage concurrentiel.",[],{},{"nodeType":445,"data":7812,"content":7813},{},[7814],{"nodeType":183,"value":7815,"marks":7816,"data":7817},"Questions fréquentes sur le DPE 2026",[],{},{"nodeType":891,"data":7819,"content":7820},{},[7821],{"nodeType":183,"value":7822,"marks":7823,"data":7824},"Mon DPE actuel reste-t-il valable après le 1er janvier 2026 ?",[],{},{"nodeType":197,"data":7826,"content":7827},{},[7828],{"nodeType":183,"value":7829,"marks":7830,"data":7831},"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":891,"data":7833,"content":7834},{},[7835],{"nodeType":183,"value":7836,"marks":7837,"data":7838},"La réforme concerne-t-elle les logements chauffés au gaz ?",[],{},{"nodeType":197,"data":7840,"content":7841},{},[7842],{"nodeType":183,"value":7843,"marks":7844,"data":7845},"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":891,"data":7847,"content":7848},{},[7849],{"nodeType":183,"value":7850,"marks":7851,"data":7852},"Combien coûte un nouveau DPE en 2026 ?",[],{},{"nodeType":197,"data":7854,"content":7855},{},[7856],{"nodeType":183,"value":7857,"marks":7858,"data":7859},"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":891,"data":7861,"content":7862},{},[7863],{"nodeType":183,"value":7864,"marks":7865,"data":7866},"Un logement peut-il perdre des classes avec le nouveau calcul ?",[],{},{"nodeType":197,"data":7868,"content":7869},{},[7870],{"nodeType":183,"value":7871,"marks":7872,"data":7873},"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":891,"data":7875,"content":7876},{},[7877],{"nodeType":183,"value":7878,"marks":7879,"data":7880},"Comment Trackstone accompagne les investisseurs face à ces évolutions ?",[],{},{"nodeType":197,"data":7882,"content":7883},{},[7884,7888,7895],{"nodeType":183,"value":7885,"marks":7886,"data":7887},"Trackstone propose des ",[],{},{"nodeType":192,"data":7889,"content":7890},{"uri":1080},[7891],{"nodeType":183,"value":7892,"marks":7893,"data":7894},"biens déjà loués",[],{},{"nodeType":183,"value":7896,"marks":7897,"data":7898}," 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":7900},{"type":11,"linkType":15,"id":7901},"6doNmp3HWckbLR9PrdQtgf",[7903],{"data":7904,"marks":7905,"value":7906,"nodeType":183},{},[],"DPE ",{"data":7908,"marks":7909,"value":7910,"nodeType":183},{},[],"sont acceptés. Les passoires thermiques classées F ou G sont exclues depuis 2025.",{"data":7912,"content":7913,"nodeType":197},{},[7914],{"data":7915,"marks":7916,"value":7917,"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":7919,"content":7920,"nodeType":197},{},[7921],{"data":7922,"marks":7923,"value":7924,"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":7926,"content":7927,"nodeType":445},{},[7928],{"data":7929,"marks":7930,"value":7931,"nodeType":183},{},[],"Quel montant de réduction d'impôt selon votre niveau de loyer ?",{"data":7933,"content":7934,"nodeType":197},{},[7935],{"data":7936,"marks":7937,"value":7938,"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":7940,"content":7941,"nodeType":197},{},[7942,7947],{"data":7943,"marks":7944,"value":7946,"nodeType":183},{},[7945],{"type":233},"Loc 1 (location intermédiaire)",{"data":7948,"marks":7949,"value":7950,"nodeType":183},{},[]," impose un loyer inférieur de 15 % au prix du marché. Vous obtenez une réduction de 15 % sans intermédiation et 20 % avec.",{"data":7952,"content":7953,"nodeType":197},{},[7954,7958,7966],{"data":7955,"marks":7956,"value":7957,"nodeType":183},{},[],"→ ",{"data":7959,"content":7961,"nodeType":192},{"uri":7960},"https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Floc-avantages-loyer-intermediaire",[7962],{"data":7963,"marks":7964,"value":7965,"nodeType":183},{},[],"Investir dans un bien éligible Loc 1 (intermédiaire)",{"data":7967,"marks":7968,"value":4159,"nodeType":183},{},[],{"data":7970,"content":7971,"nodeType":197},{},[7972,7977],{"data":7973,"marks":7974,"value":7976,"nodeType":183},{},[7975],{"type":233},"Loc 2 (location sociale)",{"data":7978,"marks":7979,"value":7980,"nodeType":183},{},[]," requiert un loyer inférieur de 30 % au marché. La réduction atteint 35 % sans intermédiation et 40 % avec.",{"data":7982,"content":7983,"nodeType":197},{},[7984,7987,7995],{"data":7985,"marks":7986,"value":7957,"nodeType":183},{},[],{"data":7988,"content":7990,"nodeType":192},{"uri":7989},"https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Floc-avantages-loyer-social",[7991],{"data":7992,"marks":7993,"value":7994,"nodeType":183},{},[],"Investir dans un bien éligible Loc 2 (social)",{"data":7996,"marks":7997,"value":4159,"nodeType":183},{},[],{"data":7999,"content":8000,"nodeType":197},{},[8001,8006],{"data":8002,"marks":8003,"value":8005,"nodeType":183},{},[8004],{"type":233},"Loc 3 (location très sociale)",{"data":8007,"marks":8008,"value":8009,"nodeType":183},{},[]," exige un loyer inférieur de 45 % au marché. Ce niveau impose obligatoirement l'intermédiation locative et offre une réduction de 65 %.",{"data":8011,"content":8012,"nodeType":197},{},[8013,8016,8024],{"data":8014,"marks":8015,"value":7957,"nodeType":183},{},[],{"data":8017,"content":8019,"nodeType":192},{"uri":8018},"https:\u002F\u002Fwww.trackstone.fr\u002Fcategories\u002Floc-avantages-loyer-tres-social",[8020],{"data":8021,"marks":8022,"value":8023,"nodeType":183},{},[],"Investir dans un bien éligible Loc 3 (très social)",{"data":8025,"marks":8026,"value":4159,"nodeType":183},{},[],{"data":8028,"content":8029,"nodeType":453},{},[8030,8073,8116,8159],{"data":8031,"content":8032,"nodeType":457},{},[8033,8043,8053,8063],{"data":8034,"content":8035,"nodeType":461},{},[8036],{"data":8037,"content":8038,"nodeType":197},{},[8039],{"data":8040,"marks":8041,"value":8042,"nodeType":183},{},[],"Niveau",{"data":8044,"content":8045,"nodeType":461},{},[8046],{"data":8047,"content":8048,"nodeType":197},{},[8049],{"data":8050,"marks":8051,"value":8052,"nodeType":183},{},[],"Décote loyer",{"data":8054,"content":8055,"nodeType":461},{},[8056],{"data":8057,"content":8058,"nodeType":197},{},[8059],{"data":8060,"marks":8061,"value":8062,"nodeType":183},{},[],"Sans intermédiation",{"data":8064,"content":8065,"nodeType":461},{},[8066],{"data":8067,"content":8068,"nodeType":197},{},[8069],{"data":8070,"marks":8071,"value":8072,"nodeType":183},{},[],"Avec intermédiation",{"data":8074,"content":8075,"nodeType":457},{},[8076,8086,8096,8106],{"data":8077,"content":8078,"nodeType":461},{},[8079],{"data":8080,"content":8081,"nodeType":197},{},[8082],{"data":8083,"marks":8084,"value":8085,"nodeType":183},{},[],"Loc 1",{"data":8087,"content":8088,"nodeType":461},{},[8089],{"data":8090,"content":8091,"nodeType":197},{},[8092],{"data":8093,"marks":8094,"value":8095,"nodeType":183},{},[],"-15 %",{"data":8097,"content":8098,"nodeType":461},{},[8099],{"data":8100,"content":8101,"nodeType":197},{},[8102],{"data":8103,"marks":8104,"value":8105,"nodeType":183},{},[],"15 %",{"data":8107,"content":8108,"nodeType":461},{},[8109],{"data":8110,"content":8111,"nodeType":197},{},[8112],{"data":8113,"marks":8114,"value":8115,"nodeType":183},{},[],"20 %",{"data":8117,"content":8118,"nodeType":457},{},[8119,8129,8139,8149],{"data":8120,"content":8121,"nodeType":461},{},[8122],{"data":8123,"content":8124,"nodeType":197},{},[8125],{"data":8126,"marks":8127,"value":8128,"nodeType":183},{},[],"Loc 2",{"data":8130,"content":8131,"nodeType":461},{},[8132],{"data":8133,"content":8134,"nodeType":197},{},[8135],{"data":8136,"marks":8137,"value":8138,"nodeType":183},{},[],"-30 %",{"data":8140,"content":8141,"nodeType":461},{},[8142],{"data":8143,"content":8144,"nodeType":197},{},[8145],{"data":8146,"marks":8147,"value":8148,"nodeType":183},{},[],"35 %",{"data":8150,"content":8151,"nodeType":461},{},[8152],{"data":8153,"content":8154,"nodeType":197},{},[8155],{"data":8156,"marks":8157,"value":8158,"nodeType":183},{},[],"40 %",{"data":8160,"content":8161,"nodeType":457},{},[8162,8172,8182,8192],{"data":8163,"content":8164,"nodeType":461},{},[8165],{"data":8166,"content":8167,"nodeType":197},{},[8168],{"data":8169,"marks":8170,"value":8171,"nodeType":183},{},[],"Loc 3",{"data":8173,"content":8174,"nodeType":461},{},[8175],{"data":8176,"content":8177,"nodeType":197},{},[8178],{"data":8179,"marks":8180,"value":8181,"nodeType":183},{},[],"-45 %",{"data":8183,"content":8184,"nodeType":461},{},[8185],{"data":8186,"content":8187,"nodeType":197},{},[8188],{"data":8189,"marks":8190,"value":8191,"nodeType":183},{},[],"Non applicable",{"data":8193,"content":8194,"nodeType":461},{},[8195],{"data":8196,"content":8197,"nodeType":197},{},[8198],{"data":8199,"marks":8200,"value":8201,"nodeType":183},{},[],"65 %",{"data":8203,"content":8204,"nodeType":197},{},[8205],{"data":8206,"marks":8207,"value":8208,"nodeType":183},{},[],"L'intermédiation locative consiste à confier la gestion à une agence immobilière sociale ou une association agréée. Dans le cas de la sous-location, l'association devient locataire et vous verse un loyer garanti. Vous êtes protégé même en cas de vacance ou d'impayé du locataire final.",{"data":8210,"content":8211,"nodeType":197},{},[8212,8216,8224],{"data":8213,"marks":8214,"value":8215,"nodeType":183},{},[],"Le plafond de loyer applicable dépend de la zone géographique et de la surface du logement. Consultez notre article dédié aux ",{"data":8217,"content":8219,"nodeType":192},{"uri":8218},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fplafonds-de-loyers-a-respecter-loc-avantages",[8220],{"data":8221,"marks":8222,"value":8223,"nodeType":183},{},[],"plafonds de loyers Loc'Avantages par zone géographique",{"data":8225,"marks":8226,"value":8227,"nodeType":183},{},[]," pour calculer précisément le loyer maximum autorisé et accéder à un simulateur.",{"data":8229,"content":8230,"nodeType":445},{},[8231],{"data":8232,"marks":8233,"value":8234,"nodeType":183},{},[],"Pourquoi le cumul avec l'amortissement change la donne en 2026 ?",{"data":8236,"content":8237,"nodeType":197},{},[8238,8242,8251],{"data":8239,"marks":8240,"value":8241,"nodeType":183},{},[],"Le projet de loi de finances 2026 introduit une évolution majeure. ",{"data":8243,"content":8246,"nodeType":342},{"target":8244},{"sys":8245},{"type":11,"linkType":15,"id":108},[8247],{"data":8248,"marks":8249,"value":8250,"nodeType":183},{},[],"Le nouveau statut du bailleur privé (dispositif Jeanbrun)",{"data":8252,"marks":8253,"value":8254,"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":8256,"content":8257,"nodeType":197},{},[8258],{"data":8259,"marks":8260,"value":8261,"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":8263,"content":8264,"nodeType":197},{},[8265],{"data":8266,"marks":8267,"value":8268,"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":8270,"content":8271,"nodeType":197},{},[8272,8277,8281,17960],{"data":8273,"marks":8274,"value":8276,"nodeType":183},{},[8275],{"type":233},"Point de vigilance",{"data":8278,"marks":8279,"value":8280,"nodeType":183},{},[]," : ",{"data":8282,"content":17955,"nodeType":342},{"target":8283},{"metadata":8284,"sys":8287,"fields":8298},{"tags":8285,"concepts":8286},[],[],{"space":8288,"id":8290,"type":15,"createdAt":8291,"updatedAt":8292,"environment":8293,"publishedVersion":8295,"revision":5237,"contentType":8296,"locale":28},{"sys":8289},{"type":11,"linkType":12,"id":13},"1jXacJO0k0NQcHJ8oWayAG","2025-11-14T12:56:24.355Z","2026-04-16T06:36:24.519Z",{"sys":8294},{"id":20,"type":11,"linkType":21},308,{"sys":8297},{"type":11,"linkType":26,"id":117},{"title":8299,"slug":8300,"category":121,"author":133,"featureImage":8301,"excerpt":8322,"content":8323,"seoComponent":17935},"Changements LMNP en 2026 : Quelles réformes fiscales pour la location meublée ?","lmnp-2026",{"metadata":8302,"sys":8305,"fields":8312},{"tags":8303,"concepts":8304},[],[],{"space":8306,"id":8308,"type":157,"createdAt":8309,"updatedAt":8309,"environment":8310,"publishedVersion":55,"revision":34,"locale":28},{"sys":8307},{"type":11,"linkType":12,"id":13},"3lra5Iaze5udKcyGO55pPv","2023-12-23T16:31:08.493Z",{"sys":8311},{"id":20,"type":11,"linkType":21},{"title":8313,"file":8314},"lmnp 4",{"url":8315,"details":8316,"fileName":8321,"contentType":221},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F3lra5Iaze5udKcyGO55pPv\u002Fda0d02726725bc9dd990b7c08b89b574\u002Flmnp_4.webp",{"size":8317,"image":8318},93958,{"width":8319,"height":8320},1920,1080,"lmnp 4.webp","LMNP 2026 : Découvrez les changements confirmés, les débats en cours et comment optimiser votre investissement.",{"nodeType":198,"data":8324,"content":8325},{},[8326,10679,10725,10728,10744,10752,10837,10840,10848,12568,12592,12604,12611,12627,12634,12642,12649,12656,12664,12881,12889,12896,12903,12911,12918,12926,12942,13947,13962,13969,14029,14036,14064,14072,14114,14143,14151,14198,14205,14212,14220,14237,14244,14252,14259,14279,14291,14299,14306,14313,14321,15974,15995,16003,16040,16047,16054,16062,16069,16076,16084,16099,16106,16114,16135,16142,16150,16157,16169,16176,16183,16190,16197,16204,16464,16471,16478,16485,16492,16499,16506,16542,16559,16567,16574,16586,16598,16606,16614,16647,16655,16690,16697,16709,16716,16853,16864,16897,16904,16911,16918,17219,17226,17789,17796,17803,17810,17817,17824,17831,17838,17845,17861,17868,17875,17882,17901,17907,17929],{"nodeType":197,"data":8327,"content":8328},{},[8329,8333,8338,8342,8347,10675],{"nodeType":183,"value":8330,"marks":8331,"data":8332},"Le LMNP traverse une période de",[],{},{"nodeType":183,"value":8334,"marks":8335,"data":8337}," transformation fiscale majeure",[8336],{"type":233},{},{"nodeType":183,"value":8339,"marks":8340,"data":8341},".  ",[],{},{"nodeType":183,"value":8343,"marks":8344,"data":8346},"Depuis janvier 2025, ",[8345],{"type":233},{},{"nodeType":342,"data":8348,"content":10669},{"target":8349},{"metadata":8350,"sys":8353,"fields":8365},{"tags":8351,"concepts":8352},[],[],{"space":8354,"id":8356,"type":15,"createdAt":8357,"updatedAt":8358,"environment":8359,"publishedVersion":8361,"revision":8362,"contentType":8363,"locale":28},{"sys":8355},{"type":11,"linkType":12,"id":13},"10jurUwwsEI4Fqc6uqgeNB","2023-12-28T11:42:26.769Z","2026-04-16T06:35:54.799Z",{"sys":8360},{"id":20,"type":11,"linkType":21},136,8,{"sys":8364},{"type":11,"linkType":26,"id":117},{"title":8366,"slug":8367,"category":3429,"author":133,"featureImage":8368,"excerpt":8389,"content":8390,"seoComponent":10666},"LMNP : Comment calculer l'amortissement du bien immobilier ?","calcul-amortissement-lmnp",{"metadata":8369,"sys":8372,"fields":8379},{"tags":8370,"concepts":8371},[],[],{"space":8373,"id":8375,"type":157,"createdAt":8376,"updatedAt":8376,"environment":8377,"publishedVersion":55,"revision":34,"locale":28},{"sys":8374},{"type":11,"linkType":12,"id":13},"xg1dGdaQNYRZn8NAG7Z7v","2023-12-23T16:31:08.497Z",{"sys":8378},{"id":20,"type":11,"linkType":21},{"title":8380,"file":8381},"lmnp 8",{"url":8382,"details":8383,"fileName":8388,"contentType":221},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002Fxg1dGdaQNYRZn8NAG7Z7v\u002F1b82e98ecb28bfdc059a389e4a2b607a\u002Flmnp_8.webp",{"size":8384,"image":8385},80802,{"width":8386,"height":8387},1857,1045,"lmnp 8.webp","Quelles sont les conditions à respecter pour bénéficier du dispositif ? Comment calculer l’amortissement LMNP ? ",{"nodeType":198,"data":8391,"content":8392},{},[8393,8411,8418,8424,8431,8447,8454,8493,8509,8516,8523,8530,8553,8572,8579,9453,9460,9466,9473,9480,9487,9494,9501,9517,9524,9531,9574,9593,9600,9607,9614,9621,9628,9635,9658,9665,9680,9687,9694,9701,9708,9726,9733,9816,9823,9842,9848,9855,9862,9869,9876,9884,9917,9925,9957,9964,9989,10001,10013,10025,10032,10065,10099,10106,10140,10161,10204,10216,10249,10261,10280,10287,10294,10301,10308,10315,10322,10329,10336,10343,10361,10368,10375,10394,10401,10408,10415,10422,10429,10436,10455,10462,10478,10494,10501,10564,10570,10577,10660],{"nodeType":197,"data":8394,"content":8395},{},[8396,8400,8407],{"nodeType":183,"value":8397,"marks":8398,"data":8399},"Le statut LMNP (loueur en meublé non professionnel) concerne les propriétaires bailleurs désireux de mettre en location un bien meublé à titre non professionnel. ",[],{},{"nodeType":192,"data":8401,"content":8402},{"uri":2210},[8403],{"nodeType":183,"value":8404,"marks":8405,"data":8406},"L’investissement LMNP",[],{},{"nodeType":183,"value":8408,"marks":8409,"data":8410}," permet de combiner les atouts de la location meublée avec la constitution d’un patrimoine immobilier et un régime fiscal avantageux.",[],{},{"nodeType":197,"data":8412,"content":8413},{},[8414],{"nodeType":183,"value":8415,"marks":8416,"data":8417},"La fiscalité LMNP se caractérise par le fait de pouvoir réduire sa base d’imposition, notamment grâce au mécanisme d’amortissement. Quelles sont les conditions à respecter pour bénéficier du dispositif ? Comment calculer l’amortissement LMNP ? Quels biens peut-on amortir ? Y-a-t-il une limite à l'amortissement ? Décryptage.",[],{},{"nodeType":1091,"data":8419,"content":8423},{"target":8420},{"sys":8421},{"id":8422,"type":11,"linkType":15},"2tKSZcItD2gj3IzSjoLH8L",[],{"nodeType":445,"data":8425,"content":8426},{},[8427],{"nodeType":183,"value":8428,"marks":8429,"data":8430},"Qu’est-ce que l’amortissement LMNP ?",[],{},{"nodeType":197,"data":8432,"content":8433},{},[8434,8438,8443],{"nodeType":183,"value":8435,"marks":8436,"data":8437},"La définition du dispositif d’amortissement est d’origine comptable. L’idée est ",[],{},{"nodeType":183,"value":8439,"marks":8440,"data":8442},"d’évaluer la dépréciation de la valeur d’un bien sur une période donnée",[8441],{"type":233},{},{"nodeType":183,"value":8444,"marks":8445,"data":8446},". 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500 € par élément",[],{},{"nodeType":457,"data":9414,"content":9415},{},[9416,9426,9435,9444],{"nodeType":461,"data":9417,"content":9418},{},[9419],{"nodeType":197,"data":9420,"content":9421},{},[9422],{"nodeType":183,"value":9423,"marks":9424,"data":9425},"Aménagements extérieurs (jardin, terrasse)",[],{},{"nodeType":461,"data":9427,"content":9428},{},[9429],{"nodeType":197,"data":9430,"content":9431},{},[9432],{"nodeType":183,"value":8772,"marks":9433,"data":9434},[],{},{"nodeType":461,"data":9436,"content":9437},{},[9438],{"nodeType":197,"data":9439,"content":9440},{},[9441],{"nodeType":183,"value":8655,"marks":9442,"data":9443},[],{},{"nodeType":461,"data":9445,"content":9446},{},[9447],{"nodeType":197,"data":9448,"content":9449},{},[9450],{"nodeType":183,"value":9037,"marks":9451,"data":9452},[],{},{"nodeType":197,"data":9454,"content":9455},{},[9456],{"nodeType":183,"value":9457,"marks":9458,"data":9459},"Ce tableau donne une idée générale des actifs typiquement amortissables dans un bien LMNP, avec des durées d'amortissement estimatives et des coûts moyens. Il est important de noter que les coûts peuvent varier considérablement en fonction de la localisation, de la qualité des matériaux et des spécificités du marché immobilier local.",[],{},{"nodeType":1091,"data":9461,"content":9465},{"target":9462},{"sys":9463},{"id":9464,"type":11,"linkType":15},"NX19rMgLAZZF6fldsgGRh",[],{"nodeType":445,"data":9467,"content":9468},{},[9469],{"nodeType":183,"value":9470,"marks":9471,"data":9472},"Est-ce que le terrain est amortissable ?",[],{},{"nodeType":197,"data":9474,"content":9475},{},[9476],{"nodeType":183,"value":9477,"marks":9478,"data":9479},"Contrairement à la valeur du bâti, la valeur du terrain n’est pas concernée par les notions de vétusté ou d’usure. Il ne peut donc prétendre à intégrer la base de calcul de l’amortissement en LMNP. Le fonctionnement du dispositif fixe néanmoins sa valeur à 15 % de la valeur de l’ensemble du bien (bâti+terrain).",[],{},{"nodeType":197,"data":9481,"content":9482},{},[9483],{"nodeType":183,"value":9484,"marks":9485,"data":9486},"Ce chiffre explique pourquoi l’amortissement se fait sur 85 % de la valeur de l’ensemble et non sur la totalité. Il demeure important de calculer le prix du foncier. En effet, il contribue à évaluer le prix de revient de la construction qui, lui, est un bien amortissable.",[],{},{"nodeType":445,"data":9488,"content":9489},{},[9490],{"nodeType":183,"value":9491,"marks":9492,"data":9493},"Quelle est la durée de l’amortissement d’une location meublée non professionnelle ?",[],{},{"nodeType":197,"data":9495,"content":9496},{},[9497],{"nodeType":183,"value":9498,"marks":9499,"data":9500},"La dépréciation de la valeur des actifs (logement, meubles) répond à une notion de temps. Plus le temps passe et plus l’usure ou la vétusté doivent être prises en compte. Cela signifie également que la valeur déduite fluctue chaque année civile dans le calcul de l'impôt.",[],{},{"nodeType":197,"data":9502,"content":9503},{},[9504,9508,9513],{"nodeType":183,"value":9505,"marks":9506,"data":9507},"L’amortissement porte jusqu’à 85 % de la valeur de l’actif (les 15 % restants coïncident avec la valeur du terrain). Le calcul se fait généralement sur ",[],{},{"nodeType":183,"value":9509,"marks":9510,"data":9512},"une durée de 30 ans en moyenne",[9511],{"type":233},{},{"nodeType":183,"value":9514,"marks":9515,"data":9516},". Toutefois, chaque élément doit être vu séparément avec une durée d’amortissement propre à chacun.",[],{},{"nodeType":197,"data":9518,"content":9519},{},[9520],{"nodeType":183,"value":9521,"marks":9522,"data":9523},"De manière synthétique, les meubles peuvent être amortis sur 5 à 10 ans et le bien sur 20 à 30 ans. Il est possible de se créer un tableau d’amortissement LMNP très simplement en entrant chaque composante à amortir, leur part dans la valeur de l’actif et la durée d’amortissement",[],{},{"nodeType":197,"data":9525,"content":9526},{},[9527],{"nodeType":183,"value":9528,"marks":9529,"data":9530},"Prenons quelques exemples :",[],{},{"nodeType":236,"data":9532,"content":9533},{},[9534,9544,9554,9564],{"nodeType":240,"data":9535,"content":9536},{},[9537],{"nodeType":197,"data":9538,"content":9539},{},[9540],{"nodeType":183,"value":9541,"marks":9542,"data":9543},"la structure représente 70 % de la valeur de l’actif pour une durée d’amortissement de 40 ans ;",[],{},{"nodeType":240,"data":9545,"content":9546},{},[9547],{"nodeType":197,"data":9548,"content":9549},{},[9550],{"nodeType":183,"value":9551,"marks":9552,"data":9553},"la toiture représente 10 % de la valeur de l’actif pour une durée d’amortissement de 25 ans ;",[],{},{"nodeType":240,"data":9555,"content":9556},{},[9557],{"nodeType":197,"data":9558,"content":9559},{},[9560],{"nodeType":183,"value":9561,"marks":9562,"data":9563},"les installations électriques représentent 5 % de la valeur de l’actif pour une durée d’amortissement de 25 ans ;",[],{},{"nodeType":240,"data":9565,"content":9566},{},[9567],{"nodeType":197,"data":9568,"content":9569},{},[9570],{"nodeType":183,"value":9571,"marks":9572,"data":9573},"les aménagements d’intérieur représentent 8 % de la valeur de l’actif pour une durée d’amortissement de 15 ans.",[],{},{"nodeType":197,"data":9575,"content":9576},{},[9577,9581,9589],{"nodeType":183,"value":9578,"marks":9579,"data":9580},"Bon à savoir : la durée d’amortissement débute le jour de la ",[],{},{"nodeType":192,"data":9582,"content":9584},{"uri":9583},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-qui-est-concerne",[9585],{"nodeType":183,"value":9586,"marks":9587,"data":9588},"déclaration du statut LMNP",[],{},{"nodeType":183,"value":9590,"marks":9591,"data":9592}," auprès de l'INPI, et non pas à date d’achat du bien immobilier.",[],{},{"nodeType":445,"data":9594,"content":9595},{},[9596],{"nodeType":183,"value":9597,"marks":9598,"data":9599},"Comment calculer l’amortissement en LMNP ?",[],{},{"nodeType":197,"data":9601,"content":9602},{},[9603],{"nodeType":183,"value":9604,"marks":9605,"data":9606},"La règle de calcul de l’amortissement est la suivante : ",[],{},{"nodeType":197,"data":9608,"content":9609},{},[9610],{"nodeType":183,"value":9611,"marks":9612,"data":9613},"Montant de l’amortissement en LMNP = valeur du bien immobilier à l'acquisition x valeur d’amortissement \u002F durée d’amortissement. ",[],{},{"nodeType":197,"data":9615,"content":9616},{},[9617],{"nodeType":183,"value":9618,"marks":9619,"data":9620},"Voici un exemple pour appliquer la formule : prenons un bien acquis au montant de 220 000 €. Sa valeur moyenne d’amortissement est de 85 % sur une période de 35 ans. Le montant de l’amortissement annuel est donc de 5 343 € (220 000 x 0,85 \u002F 35). ",[],{},{"nodeType":197,"data":9622,"content":9623},{},[9624],{"nodeType":183,"value":9625,"marks":9626,"data":9627},"La formule s’applique aussi aux meubles, c’est-à-dire aux équipements et aux mobiliers mis à disposition du locataire dans le cadre d’une LMNP. La durée d’amortissement des immobilisations varie entre 5 et 7 ans même si l’administration fiscale propose une durée d’usage de 10 ans.",[],{},{"nodeType":197,"data":9629,"content":9630},{},[9631],{"nodeType":183,"value":9632,"marks":9633,"data":9634},"Le calcul doit être compris ainsi :",[],{},{"nodeType":236,"data":9636,"content":9637},{},[9638,9648],{"nodeType":240,"data":9639,"content":9640},{},[9641],{"nodeType":197,"data":9642,"content":9643},{},[9644],{"nodeType":183,"value":9645,"marks":9646,"data":9647},"le propriétaire achète un téléviseur 300 €. Sa durée d’amortissement est fixée à 5 ans. Chaque année, le bien peut être amorti de 20 % durant ce laps de temps (soit 60 € par an) ;",[],{},{"nodeType":240,"data":9649,"content":9650},{},[9651],{"nodeType":197,"data":9652,"content":9653},{},[9654],{"nodeType":183,"value":9655,"marks":9656,"data":9657},"les travaux de peinture de l'appartement réalisés ont un coût de 8000 €. Ce nombre est à diviser par la durée d’amortissement de 8 ans. Le propriétaire bailleur peut déduire de sa base d’imposition 1000 € chaque année durant 8 ans.",[],{},{"nodeType":445,"data":9659,"content":9660},{},[9661],{"nodeType":183,"value":9662,"marks":9663,"data":9664},"L’amortissement en LMNP est-il plafonné ?",[],{},{"nodeType":197,"data":9666,"content":9667},{},[9668,9672,9677],{"nodeType":183,"value":9669,"marks":9670,"data":9671},"Oui, la déduction de l’amortissement est limitée. Le montant annuel ",[],{},{"nodeType":183,"value":9673,"marks":9674,"data":9676},"ne peut pas dépasser l’écart entre le total des revenus locatifs et les charges payées",[9675],{"type":233},{},{"nodeType":183,"value":196,"marks":9678,"data":9679},[],{},{"nodeType":197,"data":9681,"content":9682},{},[9683],{"nodeType":183,"value":9684,"marks":9685,"data":9686},"Le plafonnement est encadré par le CGI « en cas de location ou mise à disposition d’un bien par une personne physique, le montant de l’amortissement de ces biens ou parts de copropriété est admis en déduction du résultat imposable, au titre d’un même exercice, dans la limite du montant du loyer acquis, ou de la quote-part du résultat de la copropriété, diminué du montant des autres charges afférentes à ces biens ou parts » (2. II article 39 C).",[],{},{"nodeType":197,"data":9688,"content":9689},{},[9690],{"nodeType":183,"value":9691,"marks":9692,"data":9693},"La formule de la limite d’amortissement LMNP se calcule de la façon suivante : plafond maximal de l’amortissement = total des loyers perçus pour le bien en LMNP – ensemble des charges.",[],{},{"nodeType":197,"data":9695,"content":9696},{},[9697],{"nodeType":183,"value":9698,"marks":9699,"data":9700},"Exemple : si le loyer annuel rapporte 12 000 € et que les charges s’établissent à 2000 €, alors la limite d’amortissement LMNP est égale à 10 000 €.",[],{},{"nodeType":197,"data":9702,"content":9703},{},[9704],{"nodeType":183,"value":9705,"marks":9706,"data":9707},"En revanche, si le résultat de la formule est négatif (si le loyer perçu est inférieur aux charges), on parle de déficit. Or, l’amortissement ne peut pas créer de déficit selon l’article 156 du CGI : « les déficits du foyer fiscal provenant de l'activité de location meublée exercée à titre non professionnel ne peuvent s'imputer sur le revenu global ».",[],{},{"nodeType":197,"data":9709,"content":9710},{},[9711,9715,9723],{"nodeType":183,"value":9712,"marks":9713,"data":9714},"En cas de déficit, le propriétaire bailleur est obligé de ne pas déduire la somme globale des amortissements au cours de l’année. L’investisseur LMNP peut reporter le reliquat sur les années suivantes, ce qui équivaut à lisser les amortissements dans le temps, d’autant que le fisc n’applique pas de limitation dans le temps. Nous y revenons dans notre dossier dédié à ",[],{},{"nodeType":192,"data":9716,"content":9718},{"uri":9717},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fimputer-deficit-lmnp",[9719],{"nodeType":183,"value":9720,"marks":9721,"data":9722},"l'imputation des déficits en LMNP",[],{},{"nodeType":183,"value":196,"marks":9724,"data":9725},[],{},{"nodeType":197,"data":9727,"content":9728},{},[9729],{"nodeType":183,"value":9730,"marks":9731,"data":9732},"Voici un exemple théorique pour bien comprendre le dispositif de limite d’amortissement et de report :",[],{},{"nodeType":236,"data":9734,"content":9735},{},[9736,9746,9756,9766,9776,9786,9796,9806],{"nodeType":240,"data":9737,"content":9738},{},[9739],{"nodeType":197,"data":9740,"content":9741},{},[9742],{"nodeType":183,"value":9743,"marks":9744,"data":9745},"la valeur amortissable du bien est de 180 000 € ;",[],{},{"nodeType":240,"data":9747,"content":9748},{},[9749],{"nodeType":197,"data":9750,"content":9751},{},[9752],{"nodeType":183,"value":9753,"marks":9754,"data":9755},"le taux d’amortissement est de 3 % ;",[],{},{"nodeType":240,"data":9757,"content":9758},{},[9759],{"nodeType":197,"data":9760,"content":9761},{},[9762],{"nodeType":183,"value":9763,"marks":9764,"data":9765},"le montant annuel de l’amortissement est de 5400 € (180 000 x 0,03) ;",[],{},{"nodeType":240,"data":9767,"content":9768},{},[9769],{"nodeType":197,"data":9770,"content":9771},{},[9772],{"nodeType":183,"value":9773,"marks":9774,"data":9775},"le montant des recettes locatives annuelles s’élève à 12 000 € ;",[],{},{"nodeType":240,"data":9777,"content":9778},{},[9779],{"nodeType":197,"data":9780,"content":9781},{},[9782],{"nodeType":183,"value":9783,"marks":9784,"data":9785},"le montant des charges déductibles sur la période s’établit à 9 000 € ;",[],{},{"nodeType":240,"data":9787,"content":9788},{},[9789],{"nodeType":197,"data":9790,"content":9791},{},[9792],{"nodeType":183,"value":9793,"marks":9794,"data":9795},"la limite d’amortissement atteint 3000 € (12 000 - 9000) ;",[],{},{"nodeType":240,"data":9797,"content":9798},{},[9799],{"nodeType":197,"data":9800,"content":9801},{},[9802],{"nodeType":183,"value":9803,"marks":9804,"data":9805},"le reliquat non déductible cette année-là est de 2400 € (5400-3000) ;",[],{},{"nodeType":240,"data":9807,"content":9808},{},[9809],{"nodeType":197,"data":9810,"content":9811},{},[9812],{"nodeType":183,"value":9813,"marks":9814,"data":9815},"le propriétaire peut déduire le reliquat les années suivantes sans limitation de durée en renouvelant chaque année cet exercice comptable.  ",[],{},{"nodeType":197,"data":9817,"content":9818},{},[9819],{"nodeType":183,"value":9820,"marks":9821,"data":9822},"Ce cas de figure demande un travail de comptabilité précis avec la mise en place d’un tableau d’amortissement LMNP contenant une colonne associée aux amortissements différés. Le document comptable est remis avec la déclaration de résultats.",[],{},{"nodeType":197,"data":9824,"content":9825},{},[9826,9830,9838],{"nodeType":183,"value":9827,"marks":9828,"data":9829},"Bon à savoir : en cas de sortie du LMNP et de ",[],{},{"nodeType":192,"data":9831,"content":9833},{"uri":9832},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Festimation-bien-loue",[9834],{"nodeType":183,"value":9835,"marks":9836,"data":9837},"vente du bien immobilier",[],{},{"nodeType":183,"value":9839,"marks":9840,"data":9841},", le report des amortissements cesse aussitôt.",[],{},{"nodeType":1091,"data":9843,"content":9847},{"target":9844},{"sys":9845},{"id":9846,"type":11,"linkType":15},"6IU68hEeZeQzAuY7Sut610",[],{"nodeType":445,"data":9849,"content":9850},{},[9851],{"nodeType":183,"value":9852,"marks":9853,"data":9854},"Vos questions fréquentes sur l'amortissement",[],{},{"nodeType":891,"data":9856,"content":9857},{},[9858],{"nodeType":183,"value":9859,"marks":9860,"data":9861},"Comment distinguer l'amortissement du bâti et des meubles en LMNP ?",[],{},{"nodeType":197,"data":9863,"content":9864},{},[9865],{"nodeType":183,"value":9866,"marks":9867,"data":9868},"Dans le cadre du LMNP, l'amortissement du bâti (structure du bien immobilier) et des meubles (équipements fournis avec le bien) suit des règles différentes, principalement en termes de durée d'amortissement.",[],{},{"nodeType":197,"data":9870,"content":9871},{},[9872],{"nodeType":183,"value":9873,"marks":9874,"data":9875},"La distinction entre ces deux catégories est cruciale pour une déclaration fiscale précise en LMNP, car elle affecte la manière dont les charges d'amortissement sont calculées et déclarées chaque année.",[],{},{"nodeType":197,"data":9877,"content":9878},{},[9879],{"nodeType":183,"value":9880,"marks":9881,"data":9883},"Amortissement du bâti :",[9882],{"type":233},{},{"nodeType":4368,"data":9885,"content":9886},{},[9887,9902],{"nodeType":240,"data":9888,"content":9889},{},[9890],{"nodeType":197,"data":9891,"content":9892},{},[9893,9898],{"nodeType":183,"value":9894,"marks":9895,"data":9897},"Durée d'amortissement : ",[9896],{"type":233},{},{"nodeType":183,"value":9899,"marks":9900,"data":9901},"Habituellement, la durée d'amortissement pour le bâti est de 25 à 40 ans. Cette durée reflète la longévité estimée de la structure du bâtiment.",[],{},{"nodeType":240,"data":9903,"content":9904},{},[9905],{"nodeType":197,"data":9906,"content":9907},{},[9908,9913],{"nodeType":183,"value":9909,"marks":9910,"data":9912},"Méthode :",[9911],{"type":233},{},{"nodeType":183,"value":9914,"marks":9915,"data":9916}," L'amortissement est généralement linéaire, répartissant le coût du bâti de manière égale sur la durée d'amortissement.",[],{},{"nodeType":197,"data":9918,"content":9919},{},[9920],{"nodeType":183,"value":9921,"marks":9922,"data":9924},"Amortissement des meubles :",[9923],{"type":233},{},{"nodeType":4368,"data":9926,"content":9927},{},[9928,9943],{"nodeType":240,"data":9929,"content":9930},{},[9931],{"nodeType":197,"data":9932,"content":9933},{},[9934,9939],{"nodeType":183,"value":9935,"marks":9936,"data":9938},"Durée d'Amortissement :",[9937],{"type":233},{},{"nodeType":183,"value":9940,"marks":9941,"data":9942}," Les meubles sont souvent amortis sur une période plus courte, généralement de 5 à 10 ans, en raison de leur usure plus rapide.",[],{},{"nodeType":240,"data":9944,"content":9945},{},[9946],{"nodeType":197,"data":9947,"content":9948},{},[9949,9953],{"nodeType":183,"value":9909,"marks":9950,"data":9952},[9951],{"type":233},{},{"nodeType":183,"value":9954,"marks":9955,"data":9956}," L'amortissement peut être linéaire ou dégressif, en fonction de la valeur et du type de meubles.",[],{},{"nodeType":891,"data":9958,"content":9959},{},[9960],{"nodeType":183,"value":9961,"marks":9962,"data":9963},"Comment l'amortissement LMNP est-il traité en cas de cession du bien ?",[],{},{"nodeType":197,"data":9965,"content":9966},{},[9967,9971,9976,9980,9985],{"nodeType":183,"value":9968,"marks":9969,"data":9970},"Lors de la cession d'un bien immobilier en LMNP, le traitement de l'amortissement a été ",[],{},{"nodeType":183,"value":9972,"marks":9973,"data":9975},"profondément modifié par la Loi de Finances 2025",[9974],{"type":233},{},{"nodeType":183,"value":9977,"marks":9978,"data":9979}," (article 84, applicable aux cessions depuis le ",[],{},{"nodeType":183,"value":9981,"marks":9982,"data":9984},"16 février 2025",[9983],{"type":233},{},{"nodeType":183,"value":9986,"marks":9987,"data":9988},").",[],{},{"nodeType":197,"data":9990,"content":9991},{},[9992,9997],{"nodeType":183,"value":9993,"marks":9994,"data":9996},"Avant 2025 :",[9995],{"type":233},{},{"nodeType":183,"value":9998,"marks":9999,"data":10000}," Les amortissements déduits n'étaient PAS pris en compte dans le calcul de la plus-value à la revente.",[],{},{"nodeType":197,"data":10002,"content":10003},{},[10004,10009],{"nodeType":183,"value":10005,"marks":10006,"data":10008},"Depuis le 16 février 2025 :",[10007],{"type":233},{},{"nodeType":183,"value":10010,"marks":10011,"data":10012}," Le prix d'acquisition du bien doit être diminué du montant total des amortissements pratiqués pour calculer la plus-value imposable.",[],{},{"nodeType":197,"data":10014,"content":10015},{},[10016,10021],{"nodeType":183,"value":10017,"marks":10018,"data":10020},"Nouvelle formule :",[10019],{"type":233},{},{"nodeType":183,"value":10022,"marks":10023,"data":10024}," Plus-value = Prix de vente - (Prix d'acquisition - Amortissements déduits)",[],{},{"nodeType":197,"data":10026,"content":10027},{},[10028],{"nodeType":183,"value":2733,"marks":10029,"data":10031},[10030],{"type":233},{},{"nodeType":236,"data":10033,"content":10034},{},[10035,10045,10055],{"nodeType":240,"data":10036,"content":10037},{},[10038],{"nodeType":197,"data":10039,"content":10040},{},[10041],{"nodeType":183,"value":10042,"marks":10043,"data":10044},"Appartement acheté : 200 000 €",[],{},{"nodeType":240,"data":10046,"content":10047},{},[10048],{"nodeType":197,"data":10049,"content":10050},{},[10051],{"nodeType":183,"value":10052,"marks":10053,"data":10054},"Prix de revente : 300 000 €",[],{},{"nodeType":240,"data":10056,"content":10057},{},[10058],{"nodeType":197,"data":10059,"content":10060},{},[10061],{"nodeType":183,"value":10062,"marks":10063,"data":10064},"Amortissements déduits : 50 000 €",[],{},{"nodeType":197,"data":10066,"content":10067},{},[10068,10073,10077,10082,10085,10090,10094],{"nodeType":183,"value":9993,"marks":10069,"data":10072},[10070],{"type":10071},"italic",{},{"nodeType":183,"value":10074,"marks":10075,"data":10076}," Plus-value = 300 000 - 200 000 = ",[],{},{"nodeType":183,"value":10078,"marks":10079,"data":10081},"100 000 €",[10080],{"type":233},{},{"nodeType":183,"value":4159,"marks":10083,"data":10084},[],{},{"nodeType":183,"value":10086,"marks":10087,"data":10089},"Depuis 2025 :",[10088],{"type":10071},{},{"nodeType":183,"value":10091,"marks":10092,"data":10093}," Plus-value = 300 000 - (200 000 - 50 000) = ",[],{},{"nodeType":183,"value":10095,"marks":10096,"data":10098},"150 000 €",[10097],{"type":233},{},{"nodeType":197,"data":10100,"content":10101},{},[10102],{"nodeType":183,"value":10103,"marks":10104,"data":10105},"Avec un taux d'imposition de 36,2% (19% + 17,2% PS) :",[],{},{"nodeType":236,"data":10107,"content":10108},{},[10109,10119,10129],{"nodeType":240,"data":10110,"content":10111},{},[10112],{"nodeType":197,"data":10113,"content":10114},{},[10115],{"nodeType":183,"value":10116,"marks":10117,"data":10118},"Impôt avant 2025 : 36 200 €",[],{},{"nodeType":240,"data":10120,"content":10121},{},[10122],{"nodeType":197,"data":10123,"content":10124},{},[10125],{"nodeType":183,"value":10126,"marks":10127,"data":10128},"Impôt depuis 2025 : 54 300 €",[],{},{"nodeType":240,"data":10130,"content":10131},{},[10132],{"nodeType":197,"data":10133,"content":10134},{},[10135],{"nodeType":183,"value":10136,"marks":10137,"data":10139},"Surcoût fiscal : +18 100 €",[10138],{"type":233},{},{"nodeType":197,"data":10141,"content":10142},{},[10143,10148,10152,10157],{"nodeType":183,"value":10144,"marks":10145,"data":10147},"EXCEPTIONS IMPORTANTES :",[10146],{"type":233},{},{"nodeType":183,"value":10149,"marks":10150,"data":10151}," Les biens suivants ne sont ",[],{},{"nodeType":183,"value":10153,"marks":10154,"data":10156},"PAS concernés",[10155],{"type":233},{},{"nodeType":183,"value":10158,"marks":10159,"data":10160}," par cette réintégration :",[],{},{"nodeType":236,"data":10162,"content":10163},{},[10164,10174,10184,10194],{"nodeType":240,"data":10165,"content":10166},{},[10167],{"nodeType":197,"data":10168,"content":10169},{},[10170],{"nodeType":183,"value":10171,"marks":10172,"data":10173},"Résidences étudiantes",[],{},{"nodeType":240,"data":10175,"content":10176},{},[10177],{"nodeType":197,"data":10178,"content":10179},{},[10180],{"nodeType":183,"value":10181,"marks":10182,"data":10183},"Résidences pour jeunes actifs",[],{},{"nodeType":240,"data":10185,"content":10186},{},[10187],{"nodeType":197,"data":10188,"content":10189},{},[10190],{"nodeType":183,"value":10191,"marks":10192,"data":10193},"Résidences seniors (+65 ans)",[],{},{"nodeType":240,"data":10195,"content":10196},{},[10197],{"nodeType":197,"data":10198,"content":10199},{},[10200],{"nodeType":183,"value":10201,"marks":10202,"data":10203},"EHPAD et établissements médico-sociaux",[],{},{"nodeType":197,"data":10205,"content":10206},{},[10207,10212],{"nodeType":183,"value":10208,"marks":10209,"data":10211},"Atténuations :",[10210],{"type":233},{},{"nodeType":183,"value":10213,"marks":10214,"data":10215}," Les abattements pour durée de détention continuent de s'appliquer, permettant une exonération totale après :",[],{},{"nodeType":236,"data":10217,"content":10218},{},[10219,10229],{"nodeType":240,"data":10220,"content":10221},{},[10222],{"nodeType":197,"data":10223,"content":10224},{},[10225],{"nodeType":183,"value":10226,"marks":10227,"data":10228},"22 ans pour l'impôt sur le revenu (19%)",[],{},{"nodeType":240,"data":10230,"content":10231},{},[10232],{"nodeType":197,"data":10233,"content":10234},{},[10235,10238,10246],{"nodeType":183,"value":163,"marks":10236,"data":10237},[],{},{"nodeType":192,"data":10239,"content":10241},{"uri":10240},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fprelevements-sociaux-en-lmnp",[10242],{"nodeType":183,"value":10243,"marks":10244,"data":10245},"30 ans pour les prélèvements sociaux (18,6%)",[],{},{"nodeType":183,"value":163,"marks":10247,"data":10248},[],{},{"nodeType":197,"data":10250,"content":10251},{},[10252,10257],{"nodeType":183,"value":10253,"marks":10254,"data":10256},"Note importante :",[10255],{"type":233},{},{"nodeType":183,"value":10258,"marks":10259,"data":10260}," Cette réforme s'applique également au régime micro-BIC, car les abattements forfaitaires sont \"réputés tenir compte des amortissements pratiqués\" (article 50-0 du CGI).",[],{},{"nodeType":197,"data":10262,"content":10263},{},[10264,10268,10276],{"nodeType":183,"value":10265,"marks":10266,"data":10267},"Ces points impactent fortement la ",[],{},{"nodeType":192,"data":10269,"content":10271},{"uri":10270},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-rendements",[10272],{"nodeType":183,"value":10273,"marks":10274,"data":10275},"rentabilité d'un bien en LMNP",[],{},{"nodeType":183,"value":10277,"marks":10278,"data":10279},". De fait ils font que pour les investisseurs LMNP il est important de tenir compte de l'impact des amortissements sur la plus-value potentielle et la charge fiscale en cas de cession du bien.",[],{},{"nodeType":891,"data":10281,"content":10282},{},[10283],{"nodeType":183,"value":10284,"marks":10285,"data":10286},"Comment la durée d'amortissement est-elle déterminée pour des biens atypiques en LMNP ? ",[],{},{"nodeType":197,"data":10288,"content":10289},{},[10290],{"nodeType":183,"value":10291,"marks":10292,"data":10293},"La durée d'amortissement d'un bien immobilier en LMNP varie en fonction de la nature et des caractéristiques du bien. Pour des biens atypiques, la détermination de cette durée peut s'avérer plus complexe.",[],{},{"nodeType":197,"data":10295,"content":10296},{},[10297],{"nodeType":183,"value":10298,"marks":10299,"data":10300},"Pour des biens atypiques, comme les logements historiques, les bâtiments à architecture unique, ou les propriétés avec des caractéristiques spéciales (par exemple, une éolienne intégrée), cette durée doit être évaluée en tenant compte de leur durabilité, de leur rareté et de leur potentiel de conservation de valeur.",[],{},{"nodeType":197,"data":10302,"content":10303},{},[10304],{"nodeType":183,"value":10305,"marks":10306,"data":10307},"La durée d'amortissement est généralement établie en se basant sur des normes comptables et des directives fiscales. Pour les biens atypiques, il peut être nécessaire de consulter un expert en évaluation immobilière ou un comptable spécialisé pour obtenir une estimation plus précise. ",[],{},{"nodeType":197,"data":10309,"content":10310},{},[10311],{"nodeType":183,"value":10312,"marks":10313,"data":10314},"Par exemple, un bâtiment historique pourrait avoir une durée d'amortissement plus longue en raison de sa construction robuste et de sa valeur patrimoniale. En revanche, une propriété avec des technologies innovantes pourrait avoir une durée d'amortissement plus courte à cause de l'obsolescence rapide des technologies. On peut aussi penser à un logement insolite comme une cabane dans les arbres qui peut s'user plus rabidement...",[],{},{"nodeType":197,"data":10316,"content":10317},{},[10318],{"nodeType":183,"value":10319,"marks":10320,"data":10321},"En résumé, la durée d'amortissement pour des biens atypiques peut varier considérablement en fonction de leurs caractéristiques spécifiques et de leur potentiel de maintien de valeur sur le marché immobilier.",[],{},{"nodeType":891,"data":10323,"content":10324},{},[10325],{"nodeType":183,"value":10326,"marks":10327,"data":10328},"Peut-on réévaluer l'amortissement d'un bien LMNP en cas de rénovation majeure ?",[],{},{"nodeType":197,"data":10330,"content":10331},{},[10332],{"nodeType":183,"value":10333,"marks":10334,"data":10335},"En cas de rénovations substantielles, il est possible de réajuster les valeurs d'amortissement. Cela concerne surtout les parties du bien qui ont été significativement améliorées ou remplacées.",[],{},{"nodeType":197,"data":10337,"content":10338},{},[10339],{"nodeType":183,"value":10340,"marks":10341,"data":10342},"Par exemple, si une rénovation majeure implique la mise à neuf de la cuisine ou du système électrique, la valeur amortissable de ces composants peut être augmentée pour refléter leur nouvelle valeur et durée de vie.",[],{},{"nodeType":197,"data":10344,"content":10345},{},[10346,10350,10357],{"nodeType":183,"value":10347,"marks":10348,"data":10349},"Néanmoins, il est important de documenter toutes les dépenses de rénovation et de ",[],{},{"nodeType":192,"data":10351,"content":10352},{"uri":2774},[10353],{"nodeType":183,"value":10354,"marks":10355,"data":10356},"consulter un expert-comptable",[],{},{"nodeType":183,"value":10358,"marks":10359,"data":10360}," pour ajuster correctement les plans d'amortissement. ",[],{},{"nodeType":197,"data":10362,"content":10363},{},[10364],{"nodeType":183,"value":10365,"marks":10366,"data":10367},"En résumé, la réévaluation de l'amortissement après une rénovation majeure est possible et peut être judicieuse pour refléter la valeur actuelle et l'état du bien. Cela nécessite cependant une approche minutieuse et le respect des normes comptables et fiscales.",[],{},{"nodeType":891,"data":10369,"content":10370},{},[10371],{"nodeType":183,"value":10372,"marks":10373,"data":10374},"Que deviennent les amortissements si l'on sort un bien du statut de LMNP ? ",[],{},{"nodeType":197,"data":10376,"content":10377},{},[10378,10382,10390],{"nodeType":183,"value":10379,"marks":10380,"data":10381},"Vous pouvez décider de ",[],{},{"nodeType":192,"data":10383,"content":10385},{"uri":10384},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fsortir-lmnp",[10386],{"nodeType":183,"value":10387,"marks":10388,"data":10389},"quitter le statut de LMNP",[],{},{"nodeType":183,"value":10391,"marks":10392,"data":10393},", dans ce cas lorsque le bien n'est plus sous le statut LMNP, les amortissements ne peuvent plus être déduits des revenus locatifs pour les exercices fiscaux suivants.",[],{},{"nodeType":197,"data":10395,"content":10396},{},[10397],{"nodeType":183,"value":10398,"marks":10399,"data":10400},"Cela signifie que si le bien est toujours loué mais hors du cadre LMNP, les revenus locatifs seront imposés sans la possibilité de déduire les amortissements antérieurs.",[],{},{"nodeType":197,"data":10402,"content":10403},{},[10404],{"nodeType":183,"value":10405,"marks":10406,"data":10407},"Si le bien est vendu après être sorti du statut LMNP, les amortissements pratiqués pendant la période LMNP influenceront le calcul de la plus-value réalisée. La plus-value est calculée en soustrayant le prix d'achat initial, réajusté des amortissements, du prix de vente. Ainsi, les amortissements effectués diminuent le coût d'acquisition et peuvent augmenter la plus-value imposable.",[],{},{"nodeType":197,"data":10409,"content":10410},{},[10411],{"nodeType":183,"value":10412,"marks":10413,"data":10414},"Dans certains cas, la sortie du statut LMNP peut entraîner des régularisations fiscales, notamment si le régime réel a été appliqué. Il est important de consulter un expert-comptable pour comprendre les implications fiscales spécifiques.",[],{},{"nodeType":197,"data":10416,"content":10417},{},[10418],{"nodeType":183,"value":10419,"marks":10420,"data":10421},"Si des amortissements n'ont pas été entièrement utilisés (par exemple, en cas de plafonnement des déficits), ils ne peuvent pas être reportés ou utilisés dans un autre régime fiscal.",[],{},{"nodeType":197,"data":10423,"content":10424},{},[10425],{"nodeType":183,"value":10426,"marks":10427,"data":10428},"Ces amortissements non utilisés sont essentiellement \"perdus\" du point de vue fiscal une fois que le bien sort du régime LMNP.",[],{},{"nodeType":891,"data":10430,"content":10431},{},[10432],{"nodeType":183,"value":10433,"marks":10434,"data":10435},"Comment est géréé la TVA dans le décompte des amortissements ?",[],{},{"nodeType":197,"data":10437,"content":10438},{},[10439,10443,10451],{"nodeType":183,"value":10440,"marks":10441,"data":10442},"La ",[],{},{"nodeType":192,"data":10444,"content":10446},{"uri":10445},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-tva",[10447],{"nodeType":183,"value":10448,"marks":10449,"data":10450},"gestion de la TVA dans le cadre des amortissements pour un bien en LMNP",[],{},{"nodeType":183,"value":10452,"marks":10453,"data":10454}," varie en fonction du statut du propriétaire vis-à-vis de cette taxe. ",[],{},{"nodeType":197,"data":10456,"content":10457},{},[10458],{"nodeType":183,"value":10459,"marks":10460,"data":10461},"Cette gestion influence directement la base sur laquelle les amortissements sont calculés et, par conséquent, l'impact fiscal de ces derniers.",[],{},{"nodeType":197,"data":10463,"content":10464},{},[10465,10469,10474],{"nodeType":183,"value":10466,"marks":10467,"data":10468},"Dans le cas où le propriétaire LMNP n'est ",[],{},{"nodeType":183,"value":10470,"marks":10471,"data":10473},"pas assujetti à la TVA",[10472],{"type":233},{},{"nodeType":183,"value":10475,"marks":10476,"data":10477},", ce qui est le plus courant, la TVA payée lors de l'achat du bien ou des dépenses liées à son entretien et sa rénovation n'est pas récupérable. Par conséquent, l'amortissement se calcule sur le prix total d'acquisition, y compris la TVA. Dans ce contexte, la TVA devient une partie intégrante du coût du bien et est donc incluse dans la base d'amortissement.",[],{},{"nodeType":197,"data":10479,"content":10480},{},[10481,10485,10490],{"nodeType":183,"value":10482,"marks":10483,"data":10484},"En revanche, pour les LMNP ",[],{},{"nodeType":183,"value":10486,"marks":10487,"data":10489},"assujettis à la TVA",[10488],{"type":233},{},{"nodeType":183,"value":10491,"marks":10492,"data":10493}," - typiquement dans le cas de locations de résidences de services (comme des résidences étudiantes ou des EHPAD) - la situation est différente. Ces propriétaires ont la possibilité de récupérer la TVA sur le prix d'achat et sur les dépenses liées au bien. Dans ce cas, l'amortissement est calculé sur le prix d'achat hors TVA, puisque la TVA récupérée ne constitue pas une dépense effective pour le propriétaire.",[],{},{"nodeType":197,"data":10495,"content":10496},{},[10497],{"nodeType":183,"value":10498,"marks":10499,"data":10500},"Il est essentiel pour les propriétaires LMNP de tenir une comptabilité qui doit clairement distinguer les montants hors taxes et la TVA récupérable. Pour les LMNP assujettis à la TVA, il est crucial de respecter les obligations déclaratives liées à cette taxe et de justifier correctement les montants récupérés et amortis. En cas de vente du bien, des implications fiscales spécifiques relatives à la TVA peuvent également se présenter, nécessitant une attention particulière.",[],{},{"nodeType":197,"data":10502,"content":10503},{},[10504,10508,10515,10519,10527,10531,10539,10543,10550,10554,10561],{"nodeType":183,"value":10505,"marks":10506,"data":10507},"Chez Trackstone, nous proposons divers dossiers, notamment sur les méthodes pour ",[],{},{"nodeType":192,"data":10509,"content":10510},{"uri":3170},[10511],{"nodeType":183,"value":10512,"marks":10513,"data":10514},"transformer un statut micro-foncier en LMNP",[],{},{"nodeType":183,"value":10516,"marks":10517,"data":10518}," et l'impact de cette transition sur vos impôts, sur ",[],{},{"nodeType":192,"data":10520,"content":10522},{"uri":10521},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fentreprise-lmnp",[10523],{"nodeType":183,"value":10524,"marks":10525,"data":10526},"le choix de la structure d'entreprise appropriée",[],{},{"nodeType":183,"value":10528,"marks":10529,"data":10530}," et ",[],{},{"nodeType":192,"data":10532,"content":10534},{"uri":10533},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fsecteur-activite-lmnp",[10535],{"nodeType":183,"value":10536,"marks":10537,"data":10538},"le secteur d'activité idéal pour un investissement en LMNP",[],{},{"nodeType":183,"value":10540,"marks":10541,"data":10542},". Nous abordons aussi des sujets plus concrets tels que ",[],{},{"nodeType":192,"data":10544,"content":10545},{"uri":2222},[10546],{"nodeType":183,"value":10547,"marks":10548,"data":10549},"l'externalisation de la gestion de vos investissements LMNP",[],{},{"nodeType":183,"value":10551,"marks":10552,"data":10553}," et les détails sur ",[],{},{"nodeType":192,"data":10555,"content":10556},{"uri":2222},[10557],{"nodeType":183,"value":10558,"marks":10559,"data":10560},"comment fonctionne la défiscalisation avec le statut LMNP",[],{},{"nodeType":183,"value":196,"marks":10562,"data":10563},[],{},{"nodeType":1091,"data":10565,"content":10569},{"target":10566},{"sys":10567},{"id":10568,"type":11,"linkType":15},"1V34Mqbw6cRlrCdil3dJ3p",[],{"nodeType":197,"data":10571,"content":10572},{},[10573],{"nodeType":183,"value":10574,"marks":10575,"data":10576},"Et pour aller plus loin : ",[],{},{"nodeType":236,"data":10578,"content":10579},{},[10580,10600,10619,10639],{"nodeType":240,"data":10581,"content":10582},{},[10583],{"nodeType":197,"data":10584,"content":10585},{},[10586,10589,10597],{"nodeType":183,"value":163,"marks":10587,"data":10588},[],{},{"nodeType":192,"data":10590,"content":10592},{"uri":10591},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Flmnp-simplicite-revente",[10593],{"nodeType":183,"value":10594,"marks":10595,"data":10596},"Peut-on revendre un bien en LMNP ?",[],{},{"nodeType":183,"value":163,"marks":10598,"data":10599},[],{},{"nodeType":240,"data":10601,"content":10602},{},[10603],{"nodeType":197,"data":10604,"content":10605},{},[10606,10609,10616],{"nodeType":183,"value":163,"marks":10607,"data":10608},[],{},{"nodeType":192,"data":10610,"content":10611},{"uri":1302},[10612],{"nodeType":183,"value":10613,"marks":10614,"data":10615},"Que choisir entre LMNP et Censi-Bouvard ?",[],{},{"nodeType":183,"value":163,"marks":10617,"data":10618},[],{},{"nodeType":240,"data":10620,"content":10621},{},[10622],{"nodeType":197,"data":10623,"content":10624},{},[10625,10628,10636],{"nodeType":183,"value":163,"marks":10626,"data":10627},[],{},{"nodeType":192,"data":10629,"content":10631},{"uri":10630},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fhabiter-dans-son-lmnp",[10632],{"nodeType":183,"value":10633,"marks":10634,"data":10635},"Puis-je habiter mon appartement LMNP ?",[],{},{"nodeType":183,"value":163,"marks":10637,"data":10638},[],{},{"nodeType":240,"data":10640,"content":10641},{},[10642],{"nodeType":197,"data":10643,"content":10644},{},[10645,10648,10657],{"nodeType":183,"value":163,"marks":10646,"data":10647},[],{},{"nodeType":342,"data":10649,"content":10652},{"target":10650},{"sys":10651},{"type":11,"linkType":15,"id":8290},[10653],{"nodeType":183,"value":10654,"marks":10655,"data":10656},"Les derniers changement sur le statut LMNP (A jour pour 2026)",[],{},{"nodeType":183,"value":163,"marks":10658,"data":10659},[],{},{"nodeType":197,"data":10661,"content":10662},{},[10663],{"nodeType":183,"value":163,"marks":10664,"data":10665},[],{},{"sys":10667},{"type":11,"linkType":15,"id":10668},"sWUcHTDMkD0SrsGSZXgDq",[10670],{"nodeType":183,"value":10671,"marks":10672,"data":10674},"les amortissements déduits sont réintégrés dans la plus-value à la revente",[10673],{"type":233},{},{"nodeType":183,"value":10676,"marks":10677,"data":10678}," (sauf résidences étudiantes, seniors et EHPAD totalement exemptées). ",[],{},{"nodeType":197,"data":10680,"content":10681},{},[10682,10686,10691,10695,10700,10704,10709,10713,10721],{"nodeType":183,"value":10683,"marks":10684,"data":10685},"Pour 2026, la ",[],{},{"nodeType":183,"value":10687,"marks":10688,"data":10690},"loi de finances",[10689],{"type":233},{},{"nodeType":183,"value":10692,"marks":10693,"data":10694}," (promulguée le 19 février 2026) confirme plusieurs mesures : la ",[],{},{"nodeType":183,"value":10696,"marks":10697,"data":10699},"loi anti-Airbnb",[10698],{"type":233},{},{"nodeType":183,"value":10701,"marks":10702,"data":10703}," (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":10705,"marks":10706,"data":10708},"création du statut de bailleur privé",[10707],{"type":233},{},{"nodeType":183,"value":10710,"marks":10711,"data":10712},", et la ",[],{},{"nodeType":192,"data":10714,"content":10715},{"uri":10240},[10716],{"nodeType":183,"value":10717,"marks":10718,"data":10720},"hausse des prélèvements sociaux de 17,2% à 18,6%",[10719],{"type":233},{},{"nodeType":183,"value":10722,"marks":10723,"data":10724}," sur les revenus BIC (dont LMNP). L'amortissement LMNP est préservé sans plafonnement.",[],{},{"nodeType":326,"data":10726,"content":10727},{},[],{"nodeType":197,"data":10729,"content":10730},{},[10731,10735,10740],{"nodeType":183,"value":10732,"marks":10733,"data":10734},"🟢 ",[],{},{"nodeType":183,"value":10736,"marks":10737,"data":10739},"ARTICLE À JOUR",[10738],{"type":233},{},{"nodeType":183,"value":10741,"marks":10742,"data":10743},"  : 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":10745,"content":10746},{},[10747],{"nodeType":183,"value":10748,"marks":10749,"data":10751},"Ce qui est ACQUIS pour le LMNP en 2026 :",[10750],{"type":233},{},{"nodeType":236,"data":10753,"content":10754},{},[10755,10774,10784,10794,10804],{"nodeType":240,"data":10756,"content":10757},{},[10758],{"nodeType":197,"data":10759,"content":10760},{},[10761,10765,10770],{"nodeType":183,"value":10762,"marks":10763,"data":10764},"✅ ",[],{},{"nodeType":183,"value":10766,"marks":10767,"data":10769},"Amortissement LMNP préservé",[10768],{"type":233},{},{"nodeType":183,"value":10771,"marks":10772,"data":10773}," : pas de plafonnement à 2%, le régime par composants reste inchangé",[],{},{"nodeType":240,"data":10775,"content":10776},{},[10777],{"nodeType":197,"data":10778,"content":10779},{},[10780],{"nodeType":183,"value":10781,"marks":10782,"data":10783},"✅ Loi anti-Airbnb en vigueur : plafond 15 000 € \u002F 30% d'abattement pour meublés tourisme non classés",[],{},{"nodeType":240,"data":10785,"content":10786},{},[10787],{"nodeType":197,"data":10788,"content":10789},{},[10790],{"nodeType":183,"value":10791,"marks":10792,"data":10793},"✅ Réintégration des amortissements dans la plus-value (sauf résidences étudiantes\u002Fseniors\u002FEHPAD)",[],{},{"nodeType":240,"data":10795,"content":10796},{},[10797],{"nodeType":197,"data":10798,"content":10799},{},[10800],{"nodeType":183,"value":10801,"marks":10802,"data":10803},"✅ Création du statut du bailleur privé pour la location nue (amortissement de 3% à 5,5%)",[],{},{"nodeType":240,"data":10805,"content":10806},{},[10807,10831],{"nodeType":197,"data":10808,"content":10809},{},[10810,10813,10818,10822,10827],{"nodeType":183,"value":10762,"marks":10811,"data":10812},[],{},{"nodeType":183,"value":10814,"marks":10815,"data":10817},"Hausse des prélèvements sociaux",[10816],{"type":233},{},{"nodeType":183,"value":10819,"marks":10820,"data":10821}," : CSG passée de 9,2% à 10,6%, portant le taux global de PS de 17,2% à ",[],{},{"nodeType":183,"value":10823,"marks":10824,"data":10826},"18,6%",[10825],{"type":233},{},{"nodeType":183,"value":10828,"marks":10829,"data":10830}," sur les revenus BIC (dont LMNP). Les plus-values immobilières restent à 17,2%.",[],{},{"nodeType":197,"data":10832,"content":10833},{},[10834],{"nodeType":183,"value":163,"marks":10835,"data":10836},[],{},{"nodeType":326,"data":10838,"content":10839},{},[],{"nodeType":197,"data":10841,"content":10842},{},[10843],{"nodeType":183,"value":10844,"marks":10845,"data":10847},"Vous envisagez de revendre votre bien LMNP ?",[10846],{"type":233},{},{"nodeType":197,"data":10849,"content":10850},{},[10851,10855,12564],{"nodeType":183,"value":10852,"marks":10853,"data":10854},"Trackstone vous permet de ",[],{},{"nodeType":342,"data":10856,"content":12559},{"target":10857},{"metadata":10858,"sys":10861,"fields":10873},{"tags":10859,"concepts":10860},[],[],{"space":10862,"id":10864,"type":15,"createdAt":10865,"updatedAt":10866,"environment":10867,"publishedVersion":10869,"revision":10870,"contentType":10871,"locale":28},{"sys":10863},{"type":11,"linkType":12,"id":13},"MMV2LLlijv2k5r9o6aeBv","2022-09-01T09:06:07.732Z","2026-03-20T08:15:49.554Z",{"sys":10868},{"id":20,"type":11,"linkType":21},221,23,{"sys":10872},{"type":11,"linkType":26,"id":117},{"publishDate":10874,"title":10875,"slug":10876,"category":10877,"author":133,"featureImage":10879,"excerpt":10903,"content":10904,"seoComponent":12556},"2022-07-22T00:00+02:00","Vendre un appartement loué : la démarche à suivre ","vendre-bien-loue",{"sys":10878},{"type":11,"linkType":15,"id":42},{"metadata":10880,"sys":10883,"fields":10892},{"tags":10881,"concepts":10882},[],[],{"space":10884,"id":10886,"type":157,"createdAt":10887,"updatedAt":10888,"environment":10889,"publishedVersion":10891,"revision":69,"locale":28},{"sys":10885},{"type":11,"linkType":12,"id":13},"1qQTOZBZ18bCZAB2YaIcKU","2021-10-29T12:34:32.246Z","2025-01-15T12:47:41.277Z",{"sys":10890},{"id":20,"type":11,"linkType":21},24,{"title":10893,"description":10894,"file":10895},"Vendre un appartement loué","Vendre un bien immobilier déjà loué, vendre un appartement déjà loué, vendre une maison occupée",{"url":10896,"details":10897,"fileName":10902,"contentType":1135},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1qQTOZBZ18bCZAB2YaIcKU\u002F5862665e840b2f4d0a94cc98ea37ce3a\u002FCapture_d___e__cran_2021-11-04_a___18.41.54.png",{"size":10898,"image":10899},647018,{"width":10900,"height":10901},926,617,"Capture d’écran 2021-11-04 à 18.41.54.png","Conseils, procédure... On vous explique la démarche à suivre sur la vente d'un appartement avec un bail en cours.",{"nodeType":198,"data":10905,"content":10906},{},[10907,10914,10975,10982,10989,11013,11021,11028,11035,11058,11073,11086,11094,11110,11118,11137,11144,11177,11183,11190,11197,11216,11224,11231,11238,11291,11298,11306,11313,11320,11327,11334,11341,11348,11355,11362,11369,11376,11384,11403,11410,11584,11596,11614,11622,11643,11661,11668,11696,11715,11731,11738,11745,11811,11818,11825,11841,11848,11864,11871,11878,11896,11903,11910,11917,11924,11931,11964,11972,11979,11992,11999,12012,12019,12032,12039,12046,12064,12077,12084,12090,12172,12178,12191,12198,12216,12229,12236,12249,12256,12267,12274,12281,12299,12382,12400,12406,12413,12420,12427,12480,12498,12515,12532,12539],{"nodeType":197,"data":10908,"content":10909},{},[10910],{"nodeType":183,"value":10911,"marks":10912,"data":10913},"Vendre un appartemment loué par un locataire suscite beaucoup de questions : quels sont les droits du locataire, comment mettre fin au bail, quelles obligations a le propriétaire.. Quelle que soit votre raison de vouloir vendre votre appartement loué, c'est possible. Conseils, procédure... On vous explique la démarche à suivre grâce à notre guide complet sur la vente d'un appartement avec un bail en cours.",[],{},{"nodeType":1091,"data":10915,"content":10974},{"target":10916},{"metadata":10917,"sys":10920,"fields":10930},{"tags":10918,"concepts":10919},[],[],{"space":10921,"id":10923,"type":15,"createdAt":10924,"updatedAt":10924,"environment":10925,"publishedVersion":10927,"revision":34,"contentType":10928,"locale":28},{"sys":10922},{"type":11,"linkType":12,"id":13},"5C4OnaipOu7n5srEqhny3J","2024-09-17T14:06:09.949Z",{"sys":10926},{"id":20,"type":11,"linkType":21},6,{"sys":10929},{"type":11,"linkType":26,"id":1107},{"title":10931,"actionUrl":10932,"desktopImage":10933,"mobileImage":10955},"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":10934,"sys":10937,"fields":10946},{"tags":10935,"concepts":10936},[],[],{"space":10938,"id":10940,"type":157,"createdAt":10941,"updatedAt":10942,"environment":10943,"publishedVersion":10945,"revision":69,"locale":28},{"sys":10939},{"type":11,"linkType":12,"id":13},"1UtqswB4Xinz779vJGH4oY","2024-09-17T13:45:11.826Z","2024-09-17T15:17:31.203Z",{"sys":10944},{"id":20,"type":11,"linkType":21},18,{"title":10947,"description":10948,"file":10949},"vente bien occcupé","Vendez votre bien occupé avec Trackstone ",{"url":10950,"details":10951,"fileName":10954,"contentType":1135},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1UtqswB4Xinz779vJGH4oY\u002Fcaff03f6c90d35264930608ad3da375a\u002F4.png",{"size":10952,"image":10953},93277,{"width":1155,"height":1156},"4.png",{"metadata":10956,"sys":10959,"fields":10967},{"tags":10957,"concepts":10958},[],[],{"space":10960,"id":10962,"type":157,"createdAt":10963,"updatedAt":10963,"environment":10964,"publishedVersion":10966,"revision":34,"locale":28},{"sys":10961},{"type":11,"linkType":12,"id":13},"6jevassQj1pIjqQgfyJIuI","2024-09-17T13:47:11.818Z",{"sys":10965},{"id":20,"type":11,"linkType":21},14,{"title":10968,"description":10969,"file":10970},"Vendez votre bien déjà loué ","Vous avez un bien occupé ? Vendez-le avec Trackstone pour une vente rapide et simple. ",{"url":10971,"details":10972,"fileName":10954,"contentType":1135},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F6jevassQj1pIjqQgfyJIuI\u002F7bb954a2ca89440191114c20de357edd\u002F4.png",{"size":10952,"image":10973},{"width":1155,"height":1156},[],{"nodeType":445,"data":10976,"content":10977},{},[10978],{"nodeType":183,"value":10979,"marks":10980,"data":10981},"Peut-on vendre un appartement loué ?",[],{},{"nodeType":197,"data":10983,"content":10984},{},[10985],{"nodeType":183,"value":10986,"marks":10987,"data":10988},"Que le bien soit meublé ou vide, le propriétaire peut décider de le vendre, même si le locataire est encore en place. Selon la date de fin bail, la démarche varie. Voici les règles à respecter :",[],{},{"nodeType":7009,"data":10990,"content":11012},{"target":10991},{"metadata":10992,"sys":10995,"fields":11002},{"tags":10993,"concepts":10994},[],[],{"space":10996,"id":10998,"type":157,"createdAt":10999,"updatedAt":10999,"environment":11000,"publishedVersion":48,"revision":34,"locale":28},{"sys":10997},{"type":11,"linkType":12,"id":13},"53Ibr2zNokeJ0vA4J2xSzZ","2025-07-24T09:38:23.882Z",{"sys":11001},{"id":20,"type":11,"linkType":21},{"title":11003,"description":163,"file":11004},"arbre-decisionnel-vendre-bien-loue",{"url":11005,"details":11006,"fileName":11011,"contentType":1135},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F53Ibr2zNokeJ0vA4J2xSzZ\u002Fb0db01a6b95960cd4074ee99cd1fcd52\u002Farbre-decisionnel-vendre-bien-loue.png",{"size":11007,"image":11008},92154,{"width":11009,"height":11010},1220,531,"arbre-decisionnel-vendre-bien-loue.png",[],{"nodeType":891,"data":11014,"content":11015},{},[11016],{"nodeType":183,"value":11017,"marks":11018,"data":11020},"Avant la fin du bail :",[11019],{"type":233},{},{"nodeType":197,"data":11022,"content":11023},{},[11024],{"nodeType":183,"value":11025,"marks":11026,"data":11027},"Avant la fin du bail, vous n’avez pas pour obligation de prévenir le locataire de la mise en vente du bien car même s’il peut acheter le logement, mais il n'est pas prioritaire. Cependant, il est toujours recommandé de le faire, pour des raisons de politesse, mais également car c’est un acheteur potentiel.",[],{},{"nodeType":2257,"data":11029,"content":11030},{},[11031],{"nodeType":183,"value":11032,"marks":11033,"data":11034},"Que se passe t-il une fois le bien vendu ?",[],{},{"nodeType":236,"data":11036,"content":11037},{},[11038,11048],{"nodeType":240,"data":11039,"content":11040},{},[11041],{"nodeType":197,"data":11042,"content":11043},{},[11044],{"nodeType":183,"value":11045,"marks":11046,"data":11047},"Le nouveau propriétaire doit informer le locataire de ses coordonnées",[],{},{"nodeType":240,"data":11049,"content":11050},{},[11051],{"nodeType":197,"data":11052,"content":11053},{},[11054],{"nodeType":183,"value":11055,"marks":11056,"data":11057},"Le bail se poursuit aux mêmes conditions avec ce nouveau propriétaire, la vente ne met pas fin au contrat de location. Il n’y a donc pas d’état des lieux de sortie, puisque le locataire ne quitte pas les lieux.",[],{},{"nodeType":1616,"data":11059,"content":11060},{},[11061],{"nodeType":197,"data":11062,"content":11063},{},[11064,11069],{"nodeType":183,"value":11065,"marks":11066,"data":11068},"Bon à savoir",[11067],{"type":233},{},{"nodeType":183,"value":11070,"marks":11071,"data":11072}," : C’est d’ailleurs ce nouveau propriétaire qui sera en charge du dépôt de garantie. Le dépôt de garantie, c’est la somme que le locataire verse au bailleur lors de son entrée dans le logement, qui lui est restitué à la sortie des lieux. Lors de la vente du bien avec le locataire en place, c’est donc l’acheteur qui devra rendre le dépôt de garantie au locataire à son départ.",[],{},{"nodeType":236,"data":11074,"content":11075},{},[11076],{"nodeType":240,"data":11077,"content":11078},{},[11079],{"nodeType":197,"data":11080,"content":11081},{},[11082],{"nodeType":183,"value":11083,"marks":11084,"data":11085},"La caution n'est pas libérée de son engagement, sauf clause contraire dans l'acte de cautionnement.",[],{},{"nodeType":891,"data":11087,"content":11088},{},[11089],{"nodeType":183,"value":11090,"marks":11091,"data":11093},"A la fin du bail :",[11092],{"type":233},{},{"nodeType":197,"data":11095,"content":11096},{},[11097,11101,11106],{"nodeType":183,"value":11098,"marks":11099,"data":11100},"Vous pouvez décider de vendre votre bien à la fin du bail de votre locataire. Dans ce cas, ce dernier dispose d’un ",[],{},{"nodeType":183,"value":11102,"marks":11103,"data":11105},"droit de préemption,",[11104],{"type":233},{},{"nodeType":183,"value":11107,"marks":11108,"data":11109}," c’est-à-dire de priorité sur l’achat de l’appartement. II vous faudra suivre la procédure suivante :",[],{},{"nodeType":2257,"data":11111,"content":11112},{},[11113],{"nodeType":183,"value":11114,"marks":11115,"data":11117},"Démarche à suivre :",[11116],{"type":233},{},{"nodeType":197,"data":11119,"content":11120},{},[11121,11125,11133],{"nodeType":183,"value":11122,"marks":11123,"data":11124},"Il vous faudra envoyer à ce dernier ",[],{},{"nodeType":192,"data":11126,"content":11128},{"uri":11127},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fconge-pour-vente",[11129],{"nodeType":183,"value":11130,"marks":11131,"data":11132},"un congé de vente",[],{},{"nodeType":183,"value":11134,"marks":11135,"data":11136},", par lettre, pour l'informer de votre volonté de vendre. Le locataire disposant d'un droit de préemption. Il va pouvoir disposer de deux mois après réception de votre courrier pour vous donner une réponse.",[],{},{"nodeType":197,"data":11138,"content":11139},{},[11140],{"nodeType":183,"value":11141,"marks":11142,"data":11143},"De votre côté, il vous faudra donc :",[],{},{"nodeType":236,"data":11145,"content":11146},{},[11147,11157,11167],{"nodeType":240,"data":11148,"content":11149},{},[11150],{"nodeType":197,"data":11151,"content":11152},{},[11153],{"nodeType":183,"value":11154,"marks":11155,"data":11156},"Envoyer un courrier six mois avant pour prévenir le locataire de votre souhait de vendre.",[],{},{"nodeType":240,"data":11158,"content":11159},{},[11160],{"nodeType":197,"data":11161,"content":11162},{},[11163],{"nodeType":183,"value":11164,"marks":11165,"data":11166},"S'il est intéressé par l'achat du logement, vous devrez signer un contrat de vente avec un notaire.",[],{},{"nodeType":240,"data":11168,"content":11169},{},[11170],{"nodeType":197,"data":11171,"content":11172},{},[11173],{"nodeType":183,"value":11174,"marks":11175,"data":11176},"S'il n'est pas intéressé, vous devrez chercher un autre acheteur pour votre logement. Le locataire pourra quitter les lieux avant la fin du délai de six mois, sans préavis. Bien sûr, il sera dans l’obligation de vous payer les loyers durant les mois où il continue d’habiter le logement.",[],{},{"nodeType":1091,"data":11178,"content":11182},{"target":11179},{"sys":11180},{"id":11181,"type":11,"linkType":15},"1QhWfBGppUukGwV1c7OtMz",[],{"nodeType":891,"data":11184,"content":11185},{},[11186],{"nodeType":183,"value":11187,"marks":11188,"data":11189},"Comment faire si le locataire est protégé ?",[],{},{"nodeType":197,"data":11191,"content":11192},{},[11193],{"nodeType":183,"value":11194,"marks":11195,"data":11196},"Selon la situation de votre locataire (âge, handicap), il se peut qu’il soit protégé. C’est le cas des personnes de plus de 65 ans aux revenus modestes. ",[],{},{"nodeType":197,"data":11198,"content":11199},{},[11200,11204,11212],{"nodeType":183,"value":11201,"marks":11202,"data":11203},"Ces derniers jouissent d'",[],{},{"nodeType":192,"data":11205,"content":11207},{"uri":11206},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue-droits-locataire",[11208],{"nodeType":183,"value":11209,"marks":11210,"data":11211},"une protection et d'un droit d'occupation",[],{},{"nodeType":183,"value":11213,"marks":11214,"data":11215},". Le propriétaire doit donc proposer un plan de relogement à ce locataire, qui doit correspondre à ses besoins, situé à moins de 5km de distance du logement.",[],{},{"nodeType":445,"data":11217,"content":11218},{},[11219],{"nodeType":183,"value":11220,"marks":11221,"data":11223},"Modèle de lettre pour donner congé à son locataire",[11222],{"type":233},{},{"nodeType":197,"data":11225,"content":11226},{},[11227],{"nodeType":183,"value":11228,"marks":11229,"data":11230},"Voici un modèle de lettre. Ceci reste un exemple, vous êtes libre de modifier les tournures mais les éléments clés doivent y figurer.",[],{},{"nodeType":197,"data":11232,"content":11233},{},[11234],{"nodeType":183,"value":11235,"marks":11236,"data":11237},"Coordonnées du propriétaire vendeur et du locataire. Celles-ci doivent contenir :",[],{},{"nodeType":236,"data":11239,"content":11240},{},[11241,11251,11261,11271,11281],{"nodeType":240,"data":11242,"content":11243},{},[11244],{"nodeType":197,"data":11245,"content":11246},{},[11247],{"nodeType":183,"value":11248,"marks":11249,"data":11250},"Nom - Prénom",[],{},{"nodeType":240,"data":11252,"content":11253},{},[11254],{"nodeType":197,"data":11255,"content":11256},{},[11257],{"nodeType":183,"value":11258,"marks":11259,"data":11260},"Adresse",[],{},{"nodeType":240,"data":11262,"content":11263},{},[11264],{"nodeType":197,"data":11265,"content":11266},{},[11267],{"nodeType":183,"value":11268,"marks":11269,"data":11270},"Code Postal – Ville",[],{},{"nodeType":240,"data":11272,"content":11273},{},[11274],{"nodeType":197,"data":11275,"content":11276},{},[11277],{"nodeType":183,"value":11278,"marks":11279,"data":11280},"Numéro de téléphone",[],{},{"nodeType":240,"data":11282,"content":11283},{},[11284],{"nodeType":197,"data":11285,"content":11286},{},[11287],{"nodeType":183,"value":11288,"marks":11289,"data":11290},"Adresse mail",[],{},{"nodeType":197,"data":11292,"content":11293},{},[11294],{"nodeType":183,"value":11295,"marks":11296,"data":11297},"À [ville], le [date du jour]",[],{},{"nodeType":197,"data":11299,"content":11300},{},[11301],{"nodeType":183,"value":11302,"marks":11303,"data":11305},"Objet : congé pour vente",[11304],{"type":233},{},{"nodeType":197,"data":11307,"content":11308},{},[11309],{"nodeType":183,"value":11310,"marks":11311,"data":11312},"Madame, Monsieur (à préciser),",[],{},{"nodeType":197,"data":11314,"content":11315},{},[11316],{"nodeType":183,"value":11317,"marks":11318,"data":11319},"Vous êtes locataire de mon logement situé au […] en vertu du bail qui nous lie depuis le […]. Ce contrat de location arrivant à échéance le […], j’ai le regret, par la présente, de vous donner congé pour cette date.",[],{},{"nodeType":197,"data":11321,"content":11322},{},[11323],{"nodeType":183,"value":11324,"marks":11325,"data":11326},"Ce congé est motivé par la vente du logement (et de ses dépendances le cas échéant) tel(s) que décrit(s) dans le bail : […].",[],{},{"nodeType":197,"data":11328,"content":11329},{},[11330],{"nodeType":183,"value":11331,"marks":11332,"data":11333},"En application de l’article 15-II de la loi 89-462 du 6 juillet 1989, ce congé vaut ainsi offre de vente à votre profit et de préférence à tout autre acheteur.",[],{},{"nodeType":197,"data":11335,"content":11336},{},[11337],{"nodeType":183,"value":11338,"marks":11339,"data":11340},"Le prix fixé pour la vente est de […]",[],{},{"nodeType":197,"data":11342,"content":11343},{},[11344],{"nodeType":183,"value":11345,"marks":11346,"data":11347},"Les conditions de la vente sont les suivantes : […].",[],{},{"nodeType":197,"data":11349,"content":11350},{},[11351],{"nodeType":183,"value":11352,"marks":11353,"data":11354},"Cette offre est valable pendant les deux premiers mois du délai de préavis. Je vous prie de me faire savoir dans ces délais légaux si vous souhaitez donner suite à cette offre. À défaut, vous devrez libérer les lieux au plus tard le [date de fin de bail].",[],{},{"nodeType":197,"data":11356,"content":11357},{},[11358],{"nodeType":183,"value":11359,"marks":11360,"data":11361},"Conformément à la loi, vous trouverez reproduits ci-dessous les cinq premiers alinéas du II de l’article 15 de la loi du 6 juillet 1989 : […].",[],{},{"nodeType":197,"data":11363,"content":11364},{},[11365],{"nodeType":183,"value":11366,"marks":11367,"data":11368},"Je vous remercie de votre compréhension et vous prie d’agréer, Madame, Monsieur (à préciser), l’expression de mes salutations distinguées.",[],{},{"nodeType":197,"data":11370,"content":11371},{},[11372],{"nodeType":183,"value":11373,"marks":11374,"data":11375},"Nom(s), Prénom(s), Signature(s)",[],{},{"nodeType":445,"data":11377,"content":11378},{},[11379],{"nodeType":183,"value":11380,"marks":11381,"data":11383},"Quels sont les avantages (et inconvénients) à vendre votre logement loué ?",[11382],{"type":233},{},{"nodeType":197,"data":11385,"content":11386},{},[11387,11391,11399],{"nodeType":183,"value":11388,"marks":11389,"data":11390},"Un propriétaire peut avoir plusieurs ",[],{},{"nodeType":192,"data":11392,"content":11394},{"uri":11393},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue-avantages",[11395],{"nodeType":183,"value":11396,"marks":11397,"data":11398},"raisons pour vouloir vendre son bien avant la fin du bail de son locataire",[],{},{"nodeType":183,"value":11400,"marks":11401,"data":11402}," : échéance du bail trop lointaine, volonté d’investir dans d’autres bien, déménagement, mauvaise rentabilité locative… Peu importe la raison qui vous y pousse, il y a plusieurs avantages à vendre un bien déjà loué :",[],{},{"nodeType":197,"data":11404,"content":11405},{},[11406],{"nodeType":183,"value":11407,"marks":11408,"data":11409},"En vendant votre bien déjà loué, vous n'avez aucune vacance et touchez le loyer jusqu'à la vente. Vous pouvez également vendre plus rapidement sans donner congé à votre locataire. Enfin, vous pouvez le vendre à des investisseurs, pour éviter les contraintes liées habituellement à la vente d'un bien occupé ( décote importante). C'est ce que Trackstone vous propose",[],{},{"nodeType":453,"data":11411,"content":11412},{},[11413,11446,11469,11492,11515,11538,11561],{"nodeType":457,"data":11414,"content":11415},{},[11416,11431],{"nodeType":461,"data":11417,"content":11418},{},[11419],{"nodeType":197,"data":11420,"content":11421},{},[11422,11426],{"nodeType":183,"value":11423,"marks":11424,"data":11425},"👍 ",[],{},{"nodeType":183,"value":11427,"marks":11428,"data":11430},"Avantages",[11429],{"type":233},{},{"nodeType":461,"data":11432,"content":11433},{},[11434],{"nodeType":197,"data":11435,"content":11436},{},[11437,11441],{"nodeType":183,"value":11438,"marks":11439,"data":11440},"👎 ",[],{},{"nodeType":183,"value":11442,"marks":11443,"data":11445},"Inconvénients",[11444],{"type":233},{},{"nodeType":457,"data":11447,"content":11448},{},[11449,11459],{"nodeType":461,"data":11450,"content":11451},{},[11452],{"nodeType":197,"data":11453,"content":11454},{},[11455],{"nodeType":183,"value":11456,"marks":11457,"data":11458},"Pas de vacance locative",[],{},{"nodeType":461,"data":11460,"content":11461},{},[11462],{"nodeType":197,"data":11463,"content":11464},{},[11465],{"nodeType":183,"value":11466,"marks":11467,"data":11468},"Décote sur le prix (5-20%)",[],{},{"nodeType":457,"data":11470,"content":11471},{},[11472,11482],{"nodeType":461,"data":11473,"content":11474},{},[11475],{"nodeType":197,"data":11476,"content":11477},{},[11478],{"nodeType":183,"value":11479,"marks":11480,"data":11481},"Loyers perçus jusqu'à la vente",[],{},{"nodeType":461,"data":11483,"content":11484},{},[11485],{"nodeType":197,"data":11486,"content":11487},{},[11488],{"nodeType":183,"value":11489,"marks":11490,"data":11491},"Bail non modifiable",[],{},{"nodeType":457,"data":11493,"content":11494},{},[11495,11505],{"nodeType":461,"data":11496,"content":11497},{},[11498],{"nodeType":197,"data":11499,"content":11500},{},[11501],{"nodeType":183,"value":11502,"marks":11503,"data":11504},"Pas de délai de préavis (avant fin bail)",[],{},{"nodeType":461,"data":11506,"content":11507},{},[11508],{"nodeType":197,"data":11509,"content":11510},{},[11511],{"nodeType":183,"value":11512,"marks":11513,"data":11514},"Choix du locataire imposé",[],{},{"nodeType":457,"data":11516,"content":11517},{},[11518,11528],{"nodeType":461,"data":11519,"content":11520},{},[11521],{"nodeType":197,"data":11522,"content":11523},{},[11524],{"nodeType":183,"value":11525,"marks":11526,"data":11527},"Vente rapide possible",[],{},{"nodeType":461,"data":11529,"content":11530},{},[11531],{"nodeType":197,"data":11532,"content":11533},{},[11534],{"nodeType":183,"value":11535,"marks":11536,"data":11537},"Travaux limités",[],{},{"nodeType":457,"data":11539,"content":11540},{},[11541,11551],{"nodeType":461,"data":11542,"content":11543},{},[11544],{"nodeType":197,"data":11545,"content":11546},{},[11547],{"nodeType":183,"value":11548,"marks":11549,"data":11550},"Attractif pour investisseurs",[],{},{"nodeType":461,"data":11552,"content":11553},{},[11554],{"nodeType":197,"data":11555,"content":11556},{},[11557],{"nodeType":183,"value":11558,"marks":11559,"data":11560},"Visites conditionnées",[],{},{"nodeType":457,"data":11562,"content":11563},{},[11564,11574],{"nodeType":461,"data":11565,"content":11566},{},[11567],{"nodeType":197,"data":11568,"content":11569},{},[11570],{"nodeType":183,"value":11571,"marks":11572,"data":11573},"Rentabilité démontrée",[],{},{"nodeType":461,"data":11575,"content":11576},{},[11577],{"nodeType":197,"data":11578,"content":11579},{},[11580],{"nodeType":183,"value":11581,"marks":11582,"data":11583},"Marché d'acheteurs réduit",[],{},{"nodeType":891,"data":11585,"content":11586},{},[11587,11591],{"nodeType":183,"value":11588,"marks":11589,"data":11590},"Pas d",[],{},{"nodeType":183,"value":11592,"marks":11593,"data":11595},"e vacances locatives",[11594],{"type":233},{},{"nodeType":197,"data":11597,"content":11598},{},[11599,11602,11610],{"nodeType":183,"value":10440,"marks":11600,"data":11601},[],{},{"nodeType":192,"data":11603,"content":11605},{"uri":11604},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvacances-locatives",[11606],{"nodeType":183,"value":11607,"marks":11608,"data":11609},"vacance locative",[],{},{"nodeType":183,"value":11611,"marks":11612,"data":11613},", c'est la période entre deux locataires où l'appartement reste vide. Pendant cette période, le propriétaire ne touche pas de loyer puisqu’il n’est pas habité. En décidant de vendre avec une location en cours, le logement ne reste pas vide, et vous évitez donc ce délai tant redouté par les investisseurs. Ils seront donc rassurés et pourront plus facilement passer à l’acte d’achat.",[],{},{"nodeType":891,"data":11615,"content":11616},{},[11617],{"nodeType":183,"value":11618,"marks":11619,"data":11621},"Pas de délai de préavis",[11620],{"type":233},{},{"nodeType":197,"data":11623,"content":11624},{},[11625,11629,11634,11638],{"nodeType":183,"value":11626,"marks":11627,"data":11628},"Si vous souhaitez vendre votre logement vide, vous êtes dans l'obligation de donner congé à votre locataire ",[],{},{"nodeType":183,"value":11630,"marks":11631,"data":11633},"6 mois",[11632],{"type":233},{},{"nodeType":183,"value":11635,"marks":11636,"data":11637}," avant la fin du bail. Mais en vendant votre appartement en location, vous n'avez ",[],{},{"nodeType":183,"value":11639,"marks":11640,"data":11642},"aucun préavis. ",[11641],{"type":233},{},{"nodeType":197,"data":11644,"content":11645},{},[11646,11650,11658],{"nodeType":183,"value":11647,"marks":11648,"data":11649},"Sur ce sujet : ",[],{},{"nodeType":192,"data":11651,"content":11653},{"uri":11652},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-preavis",[11654],{"nodeType":183,"value":11655,"marks":11656,"data":11657},"Quel est le préavis pour la vente d'une bien déjà loué ?",[],{},{"nodeType":183,"value":163,"marks":11659,"data":11660},[],{},{"nodeType":891,"data":11662,"content":11663},{},[11664],{"nodeType":183,"value":11665,"marks":11666,"data":11667},"Quels sont les inconvénients à vendre un bien loué ?",[],{},{"nodeType":197,"data":11669,"content":11670},{},[11671,11675,11683,11687,11692],{"nodeType":183,"value":11672,"marks":11673,"data":11674},"Lorsqu’un bien immobilier est vendu déjà loué, une ",[],{},{"nodeType":192,"data":11676,"content":11678},{"uri":11677},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvendre-bien-loue-decote",[11679],{"nodeType":183,"value":11680,"marks":11681,"data":11682},"décote s’applique au montant de la valeur de l’appartement",[],{},{"nodeType":183,"value":11684,"marks":11685,"data":11686},". Pourquoi ? D’abord, car ",[],{},{"nodeType":183,"value":11688,"marks":11689,"data":11691},"le bail n’est pas modifiable",[11690],{"type":233},{},{"nodeType":183,"value":11693,"marks":11694,"data":11695},". Jusqu’à la fin du bail actuel, le nouvel acquéreur devra se conformer au contrat de location en cours. ",[],{},{"nodeType":197,"data":11697,"content":11698},{},[11699,11703,11711],{"nodeType":183,"value":11700,"marks":11701,"data":11702},"Ensuite, il ne pourra pas choisir son locataire. Selon le sérieux de ce dernier, cela peut être une bonne comme une mauvaise nouvelle pour l'investisseur. La présence d'un ",[],{},{"nodeType":192,"data":11704,"content":11706},{"uri":11705},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fgestion-locative\u002Flocataire-protege-conditions",[11707],{"nodeType":183,"value":11708,"marks":11709,"data":11710},"locataire protégé",[],{},{"nodeType":183,"value":11712,"marks":11713,"data":11714}," (plus de 65 ans, revenus modestes) ajoute une contrainte supplémentaire : le bail se renouvelle automatiquement et le congé est soumis à des conditions très strictes, ce qui réduit la marge de manoeuvre du nouveau propriétaire.",[],{},{"nodeType":197,"data":11716,"content":11717},{},[11718,11722,11727],{"nodeType":183,"value":11719,"marks":11720,"data":11721},"Enfin, il ne pourra pas effectuer des travaux, sauf petits travaux, pendant que le locataire est en place. Si de gros travaux de rénovation sont à prévoir, il devra attendre son départ pour les mettre en place. Pour lui, cela signifie donc un ",[],{},{"nodeType":183,"value":11723,"marks":11724,"data":11726},"début de location retardé",[11725],{"type":233},{},{"nodeType":183,"value":11728,"marks":11729,"data":11730},", à moins qu’il achète le bien pour l’habiter.\n\nCependant, dans le cas d'un investissement locatif, les biens vendus loués ne subissent pas forcément de décote - ils sont alors vus comme un produit financier avec une rentabilité affichée. ",[],{},{"nodeType":445,"data":11732,"content":11733},{},[11734],{"nodeType":183,"value":11735,"marks":11736,"data":11737},"Comment vendre un bien déjà loué ?",[],{},{"nodeType":891,"data":11739,"content":11740},{},[11741],{"nodeType":183,"value":11742,"marks":11743,"data":11744},"Faire appel à des professionnels : bonne ou mauvaise idée ?",[],{},{"nodeType":197,"data":11746,"content":11747},{},[11748,11752,11760,11764,11769,11773,11778,11782,11787,11791,11796,11799,11807],{"nodeType":183,"value":11749,"marks":11750,"data":11751},"Pour faciliter la vente de votre bien occupé, vous pouvez faire appel à des professionnels spécialisés dans ce type de vente, comme ",[],{},{"nodeType":192,"data":11753,"content":11755},{"uri":11754},"https:\u002F\u002Fwww.trackstone.fr\u002F",[11756],{"nodeType":183,"value":11757,"marks":11758,"data":11759},"Trackstone",[],{},{"nodeType":183,"value":11761,"marks":11762,"data":11763},". \n\n",[],{},{"nodeType":183,"value":11765,"marks":11766,"data":11768},"Trackstone est la première plateforme spécialisée dans le vente de bien occupée",[11767],{"type":233},{},{"nodeType":183,"value":11770,"marks":11771,"data":11772},".  \n\n",[],{},{"nodeType":183,"value":11774,"marks":11775,"data":11777},"Nous nous adressons uniquement à un réseau d'investisseurs",[11776],{"type":233},{},{"nodeType":183,"value":11779,"marks":11780,"data":11781}," : Nous calculons la rentabilité du bien et le présentons avec toutes les modalités et dispositifs possibles ( LMNP, Dispositif loc'avantages etc..). Nous véirifons également le bien et le sérieux des locataires. \n\n Ainsi, ",[],{},{"nodeType":183,"value":11783,"marks":11784,"data":11786},"vous recevez uniquement des offres sérieuses",[11785],{"type":233},{},{"nodeType":183,"value":11788,"marks":11789,"data":11790},". Une décote sur le bien n'est pas obligatoire à la vente, tout dépend de la rentabilité du bien et des dispositifs possibles. Vous n'avez aucune vacance et ",[],{},{"nodeType":183,"value":11792,"marks":11793,"data":11795},"touchez le loyer jusqu'à la vente du bien",[11794],{"type":233},{},{"nodeType":183,"value":11761,"marks":11797,"data":11798},[],{},{"nodeType":192,"data":11800,"content":11802},{"uri":11801},"https:\u002F\u002Fwww.trackstone.fr\u002Fvendre-mon-bien",[11803],{"nodeType":183,"value":11804,"marks":11805,"data":11806},"Soumettez votre bien",[],{},{"nodeType":183,"value":11808,"marks":11809,"data":11810}," et attendez que celui-ci soit analysé. Une fois cette étape faite, votre bien est directement publié et vous pouvez commencer à recevoir toutes les offres des acheteurs potentiels. Une fois que vous signez l’offre qui vous convient, Trackstone s’occupe de tout !",[],{},{"nodeType":891,"data":11812,"content":11813},{},[11814],{"nodeType":183,"value":11815,"marks":11816,"data":11817},"Agence home staging : un véritable coup de pouce ?",[],{},{"nodeType":197,"data":11819,"content":11820},{},[11821],{"nodeType":183,"value":11822,"marks":11823,"data":11824},"Le saviez-vous ? Lorsqu’une personne visite votre appartement, sa prise de décision se fait en 3 minutes en moyenne. C’est pour cette raison que faire appel à une agence de home staking peut être une superbe opportunité de vendre votre bien plus facilement. ",[],{},{"nodeType":197,"data":11826,"content":11827},{},[11828,11832,11837],{"nodeType":183,"value":11829,"marks":11830,"data":11831},"En effet, le home staging est une technique de ",[],{},{"nodeType":183,"value":11833,"marks":11834,"data":11836},"valorisation immobilière",[11835],{"type":233},{},{"nodeType":183,"value":11838,"marks":11839,"data":11840}," qui consiste à réaménager l’espace, et modifier légèrement l’appartement (sans travaux) pour le valoriser. ",[],{},{"nodeType":197,"data":11842,"content":11843},{},[11844],{"nodeType":183,"value":11845,"marks":11846,"data":11847},"Cette technique permet de rendre l’appartement plus neutre, pour qu’il plaise au maximum d’acquéreurs qui pourront plus facilement se projeter, et de l’améliorer esthétiquement. ",[],{},{"nodeType":197,"data":11849,"content":11850},{},[11851,11855,11860],{"nodeType":183,"value":11852,"marks":11853,"data":11854},"Dépersonnaliser le bien, travailler l’agencement de celui-ci, valoriser les points forts du logement : le home staging est une “",[],{},{"nodeType":183,"value":11856,"marks":11857,"data":11859},"mise en scène",[11858],{"type":233},{},{"nodeType":183,"value":11861,"marks":11862,"data":11863},"” de l’appartement. Attention, elle ne permet pas de vendre votre bien plus cher, mais d’avoir plus de visites et plus de chances de susciter le coup de cœur lors de ces visites.",[],{},{"nodeType":445,"data":11865,"content":11866},{},[11867],{"nodeType":183,"value":11868,"marks":11869,"data":11870},"Comment organiser les visites pour vendre un bien occupé ?",[],{},{"nodeType":197,"data":11872,"content":11873},{},[11874],{"nodeType":183,"value":11875,"marks":11876,"data":11877},"Pour trouver un acheteur, vous devez faire visiter votre bien. Mais comment procéder lorsque le locataire est en place ?",[],{},{"nodeType":197,"data":11879,"content":11880},{},[11881,11885,11892],{"nodeType":183,"value":11882,"marks":11883,"data":11884},"Le locataire n’est pas dans l’obligation d’accepter les visites. Même si cela est problématique pour le propriétaire, c’est un ",[],{},{"nodeType":192,"data":11886,"content":11887},{"uri":11206},[11888],{"nodeType":183,"value":11889,"marks":11890,"data":11891},"droit du locataire",[],{},{"nodeType":183,"value":11893,"marks":11894,"data":11895},", qui est chez lui dans l’appartement. ",[],{},{"nodeType":197,"data":11897,"content":11898},{},[11899],{"nodeType":183,"value":11900,"marks":11901,"data":11902},"De plus, les visites sont possibles seulement pendant la période de préavis. En tant que bailleur, vous ne pouvez demander au locataire de se charger des visites plus de 2 heures par jour ouvrables ou pendant les jours fériés. Le contrat établissant que le locataire est chez lui pendant cette période, vous n’êtes pas en droit d’exiger un double des clés. ",[],{},{"nodeType":197,"data":11904,"content":11905},{},[11906],{"nodeType":183,"value":11907,"marks":11908,"data":11909},"Cependant, si vous prévenez votre locataire à l’avance des visites et prévoyez ensemble des horaires, il est rare que le locataire refuse, surtout si vous entretenez des liens cordiaux avec.",[],{},{"nodeType":445,"data":11911,"content":11912},{},[11913],{"nodeType":183,"value":11914,"marks":11915,"data":11916},"Est-ce rentable de vendre un bien déjà loué ?",[],{},{"nodeType":891,"data":11918,"content":11919},{},[11920],{"nodeType":183,"value":11921,"marks":11922,"data":11923},"Quelle décote pour un appartement loué ?",[],{},{"nodeType":197,"data":11925,"content":11926},{},[11927],{"nodeType":183,"value":11928,"marks":11929,"data":11930},"On estime la décote d’un bien occupé à 5 à 10% si le bail en cours se termine dans l’année qui suit. Sinon, elle s’approche plutôt d’un montant de 15% à 20% si le bail a été signé récemment.",[],{},{"nodeType":197,"data":11932,"content":11933},{},[11934,11938,11946,11950,11960],{"nodeType":183,"value":11935,"marks":11936,"data":11937},"Attention, même loué si le logement est neuf (construit dans les 5 ans) ",[],{},{"nodeType":192,"data":11939,"content":11941},{"uri":11940},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvente-bien-loue-tva",[11942],{"nodeType":183,"value":11943,"marks":11944,"data":11945},"vous serez assujetti à la TVA",[],{},{"nodeType":183,"value":11947,"marks":11948,"data":11949}," ce qui va notablement impacter votre prix de vente et ",[],{},{"nodeType":342,"data":11951,"content":11955},{"target":11952},{"sys":11953},{"id":11954,"type":11,"linkType":15},"5Ukon1Kjs3hcgb5DdcHoYm",[11956],{"nodeType":183,"value":11957,"marks":11958,"data":11959},"votre plus-value",[],{},{"nodeType":183,"value":11961,"marks":11962,"data":11963}," ! ",[],{},{"nodeType":891,"data":11965,"content":11966},{},[11967],{"nodeType":183,"value":11968,"marks":11969,"data":11971},"De quoi dépend la décote ?",[11970],{"type":233},{},{"nodeType":197,"data":11973,"content":11974},{},[11975],{"nodeType":183,"value":11976,"marks":11977,"data":11978},"La décote de votre bien varie selon plusieurs critères :",[],{},{"nodeType":236,"data":11980,"content":11981},{},[11982],{"nodeType":240,"data":11983,"content":11984},{},[11985],{"nodeType":2257,"data":11986,"content":11987},{},[11988],{"nodeType":183,"value":11989,"marks":11990,"data":11991},"La date d'échéance de bail",[],{},{"nodeType":197,"data":11993,"content":11994},{},[11995],{"nodeType":183,"value":11996,"marks":11997,"data":11998},"Plus elle est proche, moins la décote sera élevée. Au contraire, si elle est lointaine, le bien vaut moins sur le marché de l’immobilier puisque l’acheteur s’engage plus longtemps dans un contrat qu’il n’a pas choisi.",[],{},{"nodeType":236,"data":12000,"content":12001},{},[12002],{"nodeType":240,"data":12003,"content":12004},{},[12005],{"nodeType":2257,"data":12006,"content":12007},{},[12008],{"nodeType":183,"value":12009,"marks":12010,"data":12011},"L'étendue des travaux",[],{},{"nodeType":197,"data":12013,"content":12014},{},[12015],{"nodeType":183,"value":12016,"marks":12017,"data":12018},"Si le bien a besoin seulement de quelques petites rénovations, la décote sera modeste. En revanche, si le bien en location nécessite de gros travaux de rénovation, la décote sera plus élevée. En effet, cela signifie pour l'acheteur qu'il devra prévoir ces rénovations au départ du locataire, et qu'il ne touchera donc pas de loyer pendant la durée de ces travaux.",[],{},{"nodeType":236,"data":12020,"content":12021},{},[12022],{"nodeType":240,"data":12023,"content":12024},{},[12025],{"nodeType":2257,"data":12026,"content":12027},{},[12028],{"nodeType":183,"value":12029,"marks":12030,"data":12031},"L’âge du locataire",[],{},{"nodeType":197,"data":12033,"content":12034},{},[12035],{"nodeType":183,"value":12036,"marks":12037,"data":12038},"Si votre locataire est âgé de plus de 65 ans, il est considéré comme un locataire protégé, ce qui signifie qu’il aura des droits supplémentaires qui rendront difficile son départ. Que l’acheteur souhaite investir dans votre bien pour l’habiter ou le louer, ce critère complique les choses, cela augmente donc la décote de votre bien.",[],{},{"nodeType":891,"data":12040,"content":12041},{},[12042],{"nodeType":183,"value":12043,"marks":12044,"data":12045},"Comment calculer la valeur d'un bien loué ?",[],{},{"nodeType":197,"data":12047,"content":12048},{},[12049,12053,12060],{"nodeType":183,"value":12050,"marks":12051,"data":12052},"Plusieurs critères sont importants à prendre en compte pour ",[],{},{"nodeType":192,"data":12054,"content":12055},{"uri":9832},[12056],{"nodeType":183,"value":12057,"marks":12058,"data":12059},"évaluer la valeur de votre bien",[],{},{"nodeType":183,"value":12061,"marks":12062,"data":12063}," :",[],{},{"nodeType":236,"data":12065,"content":12066},{},[12067],{"nodeType":240,"data":12068,"content":12069},{},[12070],{"nodeType":2257,"data":12071,"content":12072},{},[12073],{"nodeType":183,"value":12074,"marks":12075,"data":12076},"La ville",[],{},{"nodeType":197,"data":12078,"content":12079},{},[12080],{"nodeType":183,"value":12081,"marks":12082,"data":12083},"Certaines villes ont beaucoup plus de demandes que d’autres. Les villes étudiantes où la demande est élevée augmentent la valeur de votre bien. Selon le quartier où il se trouve, votre bien aura une valeur plus ou moins importante également sur le marché immobilier.",[],{},{"nodeType":197,"data":12085,"content":12086},{},[12087],{"nodeType":183,"value":11647,"marks":12088,"data":12089},[],{},{"nodeType":236,"data":12091,"content":12092},{},[12093,12113,12132,12152],{"nodeType":240,"data":12094,"content":12095},{},[12096],{"nodeType":197,"data":12097,"content":12098},{},[12099,12102,12110],{"nodeType":183,"value":163,"marks":12100,"data":12101},[],{},{"nodeType":192,"data":12103,"content":12105},{"uri":12104},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-meilleurs-quartiers-francais",[12106],{"nodeType":183,"value":12107,"marks":12108,"data":12109},"Quels sont les meilleurs quartiers français pour investir dans l’immobilier locatif ?",[],{},{"nodeType":183,"value":163,"marks":12111,"data":12112},[],{},{"nodeType":240,"data":12114,"content":12115},{},[12116],{"nodeType":197,"data":12117,"content":12118},{},[12119,12122,12129],{"nodeType":183,"value":163,"marks":12120,"data":12121},[],{},{"nodeType":192,"data":12123,"content":12124},{"uri":1180},[12125],{"nodeType":183,"value":12126,"marks":12127,"data":12128},"Quelles sont les villes avec la meilleure rentabilité locative ?",[],{},{"nodeType":183,"value":163,"marks":12130,"data":12131},[],{},{"nodeType":240,"data":12133,"content":12134},{},[12135],{"nodeType":197,"data":12136,"content":12137},{},[12138,12141,12149],{"nodeType":183,"value":163,"marks":12139,"data":12140},[],{},{"nodeType":192,"data":12142,"content":12144},{"uri":12143},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quel-pays",[12145],{"nodeType":183,"value":12146,"marks":12147,"data":12148},"Quels sont les pays les plus rentables pour investir en immobilier ?",[],{},{"nodeType":183,"value":163,"marks":12150,"data":12151},[],{},{"nodeType":240,"data":12153,"content":12154},{},[12155],{"nodeType":197,"data":12156,"content":12157},{},[12158,12161,12169],{"nodeType":183,"value":163,"marks":12159,"data":12160},[],{},{"nodeType":192,"data":12162,"content":12164},{"uri":12163},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-investissement-locatif-villes-europeennes",[12165],{"nodeType":183,"value":12166,"marks":12167,"data":12168},"Rentabilité locative : dans quelles grandes villes européennes investir ?",[],{},{"nodeType":183,"value":163,"marks":12170,"data":12171},[],{},{"nodeType":197,"data":12173,"content":12174},{},[12175],{"nodeType":183,"value":163,"marks":12176,"data":12177},[],{},{"nodeType":236,"data":12179,"content":12180},{},[12181],{"nodeType":240,"data":12182,"content":12183},{},[12184],{"nodeType":2257,"data":12185,"content":12186},{},[12187],{"nodeType":183,"value":12188,"marks":12189,"data":12190},"La surface",[],{},{"nodeType":197,"data":12192,"content":12193},{},[12194],{"nodeType":183,"value":12195,"marks":12196,"data":12197},"Surface, nombre de pièces, et disposition de celles-ci permettent d’évaluer plus justement la valeur d’un bien.",[],{},{"nodeType":197,"data":12199,"content":12200},{},[12201,12205,12213],{"nodeType":183,"value":12202,"marks":12203,"data":12204},"A lire : ",[],{},{"nodeType":192,"data":12206,"content":12208},{"uri":12207},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quelle-surface",[12209],{"nodeType":183,"value":12210,"marks":12211,"data":12212},"Petite ou grande surface : que choisir pour son investissement locatif ?",[],{},{"nodeType":183,"value":163,"marks":12214,"data":12215},[],{},{"nodeType":236,"data":12217,"content":12218},{},[12219],{"nodeType":240,"data":12220,"content":12221},{},[12222],{"nodeType":2257,"data":12223,"content":12224},{},[12225],{"nodeType":183,"value":12226,"marks":12227,"data":12228},"L’orientation",[],{},{"nodeType":197,"data":12230,"content":12231},{},[12232],{"nodeType":183,"value":12233,"marks":12234,"data":12235},"Une orientation agréable comme sud-est ou sud ouest peut augmenter la valeur de votre bien jusqu’à 5% par rapport à une exposition plein nord, moins recherchée par les investisseurs.",[],{},{"nodeType":236,"data":12237,"content":12238},{},[12239],{"nodeType":240,"data":12240,"content":12241},{},[12242],{"nodeType":2257,"data":12243,"content":12244},{},[12245],{"nodeType":183,"value":12246,"marks":12247,"data":12248},"L’étage",[],{},{"nodeType":197,"data":12250,"content":12251},{},[12252],{"nodeType":183,"value":12253,"marks":12254,"data":12255},"Un appartement situé au rez-de-chaussée perdra de la valeur par rapport à un bien similaire à un étage supérieur. En effet, le rez-de-chaussée présentant beaucoup d’inconvénients, il est évité par les acheteurs. Cela peut faire perdre jusqu’à 25% de sa valeur à un bien immobilier.",[],{},{"nodeType":1616,"data":12257,"content":12258},{},[12259],{"nodeType":197,"data":12260,"content":12261},{},[12262],{"nodeType":183,"value":12263,"marks":12264,"data":12266},"Vous pouvez aussi utiliser notre outil : saisissez l'adresse et le loyer pour obtenir une estimation immédiate de votre bien loué.",[12265],{"type":233},{},{"nodeType":445,"data":12268,"content":12269},{},[12270],{"nodeType":183,"value":12271,"marks":12272,"data":12273},"Les éléments techniques de la vente d'un bien occupé",[],{},{"nodeType":891,"data":12275,"content":12276},{},[12277],{"nodeType":183,"value":12278,"marks":12279,"data":12280},"Quels sont les diagnostics immobiliers obligatoires pour vendre un appartement loué ?",[],{},{"nodeType":197,"data":12282,"content":12283},{},[12284,12287,12295],{"nodeType":183,"value":163,"marks":12285,"data":12286},[],{},{"nodeType":192,"data":12288,"content":12290},{"uri":12289},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fconditions-vente-bien-loue",[12291],{"nodeType":183,"value":12292,"marks":12293,"data":12294},"Vendre un bien loué demande le respect de quelques conditions",[],{},{"nodeType":183,"value":12296,"marks":12297,"data":12298},". Pour vendre votre bien, vous devez obligatoirement fournir une liste de documents au futur acheteur :",[],{},{"nodeType":236,"data":12300,"content":12301},{},[12302,12312,12322,12332,12342,12352,12362,12372],{"nodeType":240,"data":12303,"content":12304},{},[12305],{"nodeType":197,"data":12306,"content":12307},{},[12308],{"nodeType":183,"value":12309,"marks":12310,"data":12311},"Diagnostic de performance énergétique (DPE)",[],{},{"nodeType":240,"data":12313,"content":12314},{},[12315],{"nodeType":197,"data":12316,"content":12317},{},[12318],{"nodeType":183,"value":12319,"marks":12320,"data":12321},"Constat de risque d'exposition au plomb (Crep)",[],{},{"nodeType":240,"data":12323,"content":12324},{},[12325],{"nodeType":197,"data":12326,"content":12327},{},[12328],{"nodeType":183,"value":12329,"marks":12330,"data":12331},"État mentionnant la présence ou l'absence d'amiante",[],{},{"nodeType":240,"data":12333,"content":12334},{},[12335],{"nodeType":197,"data":12336,"content":12337},{},[12338],{"nodeType":183,"value":12339,"marks":12340,"data":12341},"État de l'installation intérieure de l'électricité (si l'installation a plus de 15 ans)",[],{},{"nodeType":240,"data":12343,"content":12344},{},[12345],{"nodeType":197,"data":12346,"content":12347},{},[12348],{"nodeType":183,"value":12349,"marks":12350,"data":12351},"État de l'installation intérieure du gaz (si l'installation a plus de 15 ans également)",[],{},{"nodeType":240,"data":12353,"content":12354},{},[12355],{"nodeType":197,"data":12356,"content":12357},{},[12358],{"nodeType":183,"value":12359,"marks":12360,"data":12361},"État relatif à la présence de termites",[],{},{"nodeType":240,"data":12363,"content":12364},{},[12365],{"nodeType":197,"data":12366,"content":12367},{},[12368],{"nodeType":183,"value":12369,"marks":12370,"data":12371},"État des risques et pollutions",[],{},{"nodeType":240,"data":12373,"content":12374},{},[12375],{"nodeType":197,"data":12376,"content":12377},{},[12378],{"nodeType":183,"value":12379,"marks":12380,"data":12381},"Diagnostic Bruit",[],{},{"nodeType":197,"data":12383,"content":12384},{},[12385,12389,12397],{"nodeType":183,"value":12386,"marks":12387,"data":12388},"Notez que si votre acheteur cherche à acheter un bien loué pour y habiter lui-même il faudra l'informer ",[],{},{"nodeType":192,"data":12390,"content":12392},{"uri":12391},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-bien-loue-pour-habiter",[12393],{"nodeType":183,"value":12394,"marks":12395,"data":12396},"des règles à respecter.",[],{},{"nodeType":183,"value":163,"marks":12398,"data":12399},[],{},{"nodeType":1091,"data":12401,"content":12405},{"target":12402},{"sys":12403},{"id":12404,"type":11,"linkType":15},"1SaZgHDmykoVtr7UCaqBZz",[],{"nodeType":891,"data":12407,"content":12408},{},[12409],{"nodeType":183,"value":12410,"marks":12411,"data":12412},"Quels sont les frais de notaire ?",[],{},{"nodeType":197,"data":12414,"content":12415},{},[12416],{"nodeType":183,"value":12417,"marks":12418,"data":12419},"Si les frais de notaire varient selon des critères comme le type de bien ou la ville où il se situe, on estime leur montant entre 7 et 8% du bien dans l’ancien et entre 3 et 4% du bien dans le neuf.",[],{},{"nodeType":197,"data":12421,"content":12422},{},[12423],{"nodeType":183,"value":12424,"marks":12425,"data":12426},"La répartition des frais de notaire sont calculés de cette manière (cela reste bien sûr approximatif) :",[],{},{"nodeType":236,"data":12428,"content":12429},{},[12430,12440,12450,12460,12470],{"nodeType":240,"data":12431,"content":12432},{},[12433],{"nodeType":197,"data":12434,"content":12435},{},[12436],{"nodeType":183,"value":12437,"marks":12438,"data":12439},"La rémunération du notaire : 1 % du prix de vente.",[],{},{"nodeType":240,"data":12441,"content":12442},{},[12443],{"nodeType":197,"data":12444,"content":12445},{},[12446],{"nodeType":183,"value":12447,"marks":12448,"data":12449},"Les émoluments de formalités : 800 € en moyenne.",[],{},{"nodeType":240,"data":12451,"content":12452},{},[12453],{"nodeType":197,"data":12454,"content":12455},{},[12456],{"nodeType":183,"value":12457,"marks":12458,"data":12459},"Les frais divers : entre 400 et 500 €",[],{},{"nodeType":240,"data":12461,"content":12462},{},[12463],{"nodeType":197,"data":12464,"content":12465},{},[12466],{"nodeType":183,"value":12467,"marks":12468,"data":12469},"Les droits de mutation : 5,80 % du prix de vente.",[],{},{"nodeType":240,"data":12471,"content":12472},{},[12473],{"nodeType":197,"data":12474,"content":12475},{},[12476],{"nodeType":183,"value":12477,"marks":12478,"data":12479},"Les frais de publication : 0,10 % du prix de vente.",[],{},{"nodeType":197,"data":12481,"content":12482},{},[12483,12486,12494],{"nodeType":183,"value":163,"marks":12484,"data":12485},[],{},{"nodeType":192,"data":12487,"content":12489},{"uri":12488},"https:\u002F\u002Fwww.trackstone.fr\u002Foutils\u002Fcalculateur-frais-de-notaire",[12490],{"nodeType":183,"value":12491,"marks":12492,"data":12493},"Utilisez notre calculateur de frais de notaires",[],{},{"nodeType":183,"value":12495,"marks":12496,"data":12497}," pour calculer les vôtres !",[],{},{"nodeType":197,"data":12499,"content":12500},{},[12501,12505,12512],{"nodeType":183,"value":12502,"marks":12503,"data":12504},"Vous savez désormais tout sur cette pratique de vente de bien locatif occupé. Quelle que soit votre situation, vous avez la possibilité de vendre votre appartement même avec un locataire en place. Pour cela, pensez simplement à bien respecter les principes cités dans cet article pour profiter des ",[],{},{"nodeType":192,"data":12506,"content":12507},{"uri":11393},[12508],{"nodeType":183,"value":12509,"marks":12510,"data":12511},"avantages à vendre un appartement occupé",[],{},{"nodeType":183,"value":196,"marks":12513,"data":12514},[],{},{"nodeType":197,"data":12516,"content":12517},{},[12518,12522,12528],{"nodeType":183,"value":12519,"marks":12520,"data":12521},"Pour faciliter la vente de votre bien occupé, vous pouvez faire appel à des professionnels spécialisés dans ce type de vente, comme Trackstone. Ainsi, vous pouvez vendre votre bien loué sans donner à votre locataire. ",[],{},{"nodeType":192,"data":12523,"content":12524},{"uri":11801},[12525],{"nodeType":183,"value":11804,"marks":12526,"data":12527},[],{},{"nodeType":183,"value":12529,"marks":12530,"data":12531}," et attendez que celui-ci soit analysé. ",[],{},{"nodeType":197,"data":12533,"content":12534},{},[12535],{"nodeType":183,"value":12536,"marks":12537,"data":12538},"Une fois cette étape faite, votre bien est directement publié et vous pourrez recevoir toutes les offres des acheteurs potentiels. Une fois que vous signez l’offre qui vous convient, Trackstone s’occupe de tout !",[],{},{"nodeType":197,"data":12540,"content":12541},{},[12542,12545,12553],{"nodeType":183,"value":163,"marks":12543,"data":12544},[],{},{"nodeType":192,"data":12546,"content":12548},{"uri":12547},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestir-appartement-loue",[12549],{"nodeType":183,"value":12550,"marks":12551,"data":12552},"Pour le point de vue acheteur investisseur, lisez ce guide.",[],{},{"nodeType":183,"value":163,"marks":12554,"data":12555},[],{},{"sys":12557},{"type":11,"linkType":15,"id":12558},"4QnLmI7dy0qus9FHgrgyYL",[12560],{"nodeType":183,"value":12561,"marks":12562,"data":12563},"céder votre investissement locatif meublé sans donner congé au locataire",[],{},{"nodeType":183,"value":12565,"marks":12566,"data":12567},". 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":1091,"data":12569,"content":12591},{"target":12570},{"metadata":12571,"sys":12574,"fields":12585},{"tags":12572,"concepts":12573},[],[],{"space":12575,"id":12577,"type":15,"createdAt":12578,"updatedAt":12579,"environment":12580,"publishedVersion":144,"revision":69,"contentType":12582,"locale":28},{"sys":12576},{"type":11,"linkType":12,"id":13},"5KeU6LsqohhVLagLEqv90B","2025-07-08T16:02:26.827Z","2025-07-08T16:04:26.791Z",{"sys":12581},{"id":20,"type":11,"linkType":21},{"sys":12583},{"type":11,"linkType":26,"id":12584},"ctaButton",{"name":12586,"title":12587,"actionUrl":12588,"style":12589,"size":12590,"icon":5916},"Simulateur prix de vente","Estimer mon bien ","https:\u002F\u002Fwww.trackstone.fr\u002Fvendre-mon-bien?utm_source=blog&utm_medium=CTA-simulateur","blue dark","medium",[],{"nodeType":445,"data":12593,"content":12594},{},[12595,12599],{"nodeType":183,"value":12596,"marks":12597,"data":12598},"Le LMNP en 2026 : loi anti-Airbnb votée ",[],{},{"nodeType":183,"value":12600,"marks":12601,"data":12603},"et loi de finances promulguée",[12602],{"type":233},{},{"nodeType":891,"data":12605,"content":12606},{},[12607],{"nodeType":183,"value":12608,"marks":12609,"data":12610},"Loi anti-Airbnb : réforme majeure des meublés de tourisme",[],{},{"nodeType":197,"data":12612,"content":12613},{},[12614,12618,12623],{"nodeType":183,"value":12615,"marks":12616,"data":12617},"⚠️ ",[],{},{"nodeType":183,"value":12619,"marks":12620,"data":12622},"Loi VOTÉE et PROMULGUÉE (loi n°2024-1039 du 7 novembre 2024)",[12621],{"type":233},{},{"nodeType":183,"value":12624,"marks":12625,"data":12626}," – Application CERTAINE aux revenus perçus dès le 1er janvier 2025, déclarés au printemps 2026 ",[],{},{"nodeType":197,"data":12628,"content":12629},{},[12630],{"nodeType":183,"value":12631,"marks":12632,"data":12633},"La loi de finances 2026 instaure un durcissement drastique de la fiscalité des meublés de tourisme non classés. Les locations saisonnières type Airbnb, Booking ou locations de vacances sans label qualité voient leur plafond micro-BIC divisé par cinq et leur abattement fortement réduit.",[],{},{"nodeType":197,"data":12635,"content":12636},{},[12637],{"nodeType":183,"value":12638,"marks":12639,"data":12641},"Ce qui change pour les meublés de tourisme NON classés :",[12640],{"type":233},{},{"nodeType":197,"data":12643,"content":12644},{},[12645],{"nodeType":183,"value":12646,"marks":12647,"data":12648},"Avant 2026, ces locations bénéficiaient d'un régime très favorable : plafond de revenus à 77 700 € avec un abattement de 71%, ne laissant que 29% des loyers imposables. À partir du 1er janvier 2026, ce régime est remplacé par un plafond de 15 000 € avec seulement 30% d'abattement, soit 70% des revenus désormais imposables.",[],{},{"nodeType":197,"data":12650,"content":12651},{},[12652],{"nodeType":183,"value":12653,"marks":12654,"data":12655},"Pour tout dépassement du seuil de 15 000 €, le passage au régime réel devient obligatoire, avec l'ensemble des contraintes comptables associées (tenue d'une comptabilité, liasse fiscale, potentiellement recours à un expert-comptable).",[],{},{"nodeType":197,"data":12657,"content":12658},{},[12659],{"nodeType":183,"value":12660,"marks":12661,"data":12663},"Tableau comparatif : impact fiscal concret",[12662],{"type":233},{},{"nodeType":453,"data":12665,"content":12666},{},[12667,12710,12767,12824],{"nodeType":457,"data":12668,"content":12669},{},[12670,12680,12690,12700],{"nodeType":461,"data":12671,"content":12672},{},[12673],{"nodeType":197,"data":12674,"content":12675},{},[12676],{"nodeType":183,"value":12677,"marks":12678,"data":12679},"Revenus locatifs annuels",[],{},{"nodeType":461,"data":12681,"content":12682},{},[12683],{"nodeType":197,"data":12684,"content":12685},{},[12686],{"nodeType":183,"value":12687,"marks":12688,"data":12689},"Avant 2026",[],{},{"nodeType":461,"data":12691,"content":12692},{},[12693],{"nodeType":197,"data":12694,"content":12695},{},[12696],{"nodeType":183,"value":12697,"marks":12698,"data":12699},"À partir de 2026",[],{},{"nodeType":461,"data":12701,"content":12702},{},[12703],{"nodeType":197,"data":12704,"content":12705},{},[12706],{"nodeType":183,"value":12707,"marks":12708,"data":12709},"Surcoût fiscal annuel",[],{},{"nodeType":457,"data":12711,"content":12712},{},[12713,12723,12740,12757],{"nodeType":461,"data":12714,"content":12715},{},[12716],{"nodeType":197,"data":12717,"content":12718},{},[12719],{"nodeType":183,"value":12720,"marks":12721,"data":12722},"20 000 €",[],{},{"nodeType":461,"data":12724,"content":12725},{},[12726,12733],{"nodeType":197,"data":12727,"content":12728},{},[12729],{"nodeType":183,"value":12730,"marks":12731,"data":12732},"Base imposable : 5 800 € (29%)",[],{},{"nodeType":197,"data":12734,"content":12735},{},[12736],{"nodeType":183,"value":12737,"marks":12738,"data":12739},"Impôt + PS : 2 819 €",[],{},{"nodeType":461,"data":12741,"content":12742},{},[12743,12750],{"nodeType":197,"data":12744,"content":12745},{},[12746],{"nodeType":183,"value":12747,"marks":12748,"data":12749},"Basculement obligatoire au régime réel",[],{},{"nodeType":197,"data":12751,"content":12752},{},[12753],{"nodeType":183,"value":12754,"marks":12755,"data":12756},"Estimation : 4 700-6 200 €",[],{},{"nodeType":461,"data":12758,"content":12759},{},[12760],{"nodeType":197,"data":12761,"content":12762},{},[12763],{"nodeType":183,"value":12764,"marks":12765,"data":12766},"+1 881 € à +3 381 €",[],{},{"nodeType":457,"data":12768,"content":12769},{},[12770,12780,12797,12814],{"nodeType":461,"data":12771,"content":12772},{},[12773],{"nodeType":197,"data":12774,"content":12775},{},[12776],{"nodeType":183,"value":12777,"marks":12778,"data":12779},"15 000 €",[],{},{"nodeType":461,"data":12781,"content":12782},{},[12783,12790],{"nodeType":197,"data":12784,"content":12785},{},[12786],{"nodeType":183,"value":12787,"marks":12788,"data":12789},"Base imposable : 4 350 € (29%)",[],{},{"nodeType":197,"data":12791,"content":12792},{},[12793],{"nodeType":183,"value":12794,"marks":12795,"data":12796},"Impôt + PS : 2 114 €",[],{},{"nodeType":461,"data":12798,"content":12799},{},[12800,12807],{"nodeType":197,"data":12801,"content":12802},{},[12803],{"nodeType":183,"value":12804,"marks":12805,"data":12806},"Base imposable : 10 500 € (70%)",[],{},{"nodeType":197,"data":12808,"content":12809},{},[12810],{"nodeType":183,"value":12811,"marks":12812,"data":12813},"Impôt + PS : 5 103 €",[],{},{"nodeType":461,"data":12815,"content":12816},{},[12817],{"nodeType":197,"data":12818,"content":12819},{},[12820],{"nodeType":183,"value":12821,"marks":12822,"data":12823},"+2 989 €",[],{},{"nodeType":457,"data":12825,"content":12826},{},[12827,12837,12854,12871],{"nodeType":461,"data":12828,"content":12829},{},[12830],{"nodeType":197,"data":12831,"content":12832},{},[12833],{"nodeType":183,"value":12834,"marks":12835,"data":12836},"10 000 €",[],{},{"nodeType":461,"data":12838,"content":12839},{},[12840,12847],{"nodeType":197,"data":12841,"content":12842},{},[12843],{"nodeType":183,"value":12844,"marks":12845,"data":12846},"Base imposable : 2 900 € (29%)",[],{},{"nodeType":197,"data":12848,"content":12849},{},[12850],{"nodeType":183,"value":12851,"marks":12852,"data":12853},"Impôt + PS : 1 409 €",[],{},{"nodeType":461,"data":12855,"content":12856},{},[12857,12864],{"nodeType":197,"data":12858,"content":12859},{},[12860],{"nodeType":183,"value":12861,"marks":12862,"data":12863},"Base imposable : 7 000 € (70%)",[],{},{"nodeType":197,"data":12865,"content":12866},{},[12867],{"nodeType":183,"value":12868,"marks":12869,"data":12870},"Impôt + PS : 3 402 €",[],{},{"nodeType":461,"data":12872,"content":12873},{},[12874],{"nodeType":197,"data":12875,"content":12876},{},[12877],{"nodeType":183,"value":12878,"marks":12879,"data":12880},"+1 993 €",[],{},{"nodeType":197,"data":12882,"content":12883},{},[12884],{"nodeType":183,"value":12885,"marks":12886,"data":12888},"Calculs basés sur une tranche marginale d'imposition (TMI) de 30% + prélèvements sociaux de 18,6% (taux 2026, hausse CSG incluse)",[12887],{"type":10071},{},{"nodeType":197,"data":12890,"content":12891},{},[12892],{"nodeType":183,"value":12893,"marks":12894,"data":12895},"Pour un loueur générant 15 000 € de revenus annuels, la réforme représente un quasi-doublement de la fiscalité. Au-delà de 20 000 €, le basculement obligatoire au régime réel impose une gestion comptable professionnelle, avec des coûts supplémentaires de 800 à 1 500 € par an.",[],{},{"nodeType":891,"data":12897,"content":12898},{},[12899],{"nodeType":183,"value":12900,"marks":12901,"data":12902},"Qui est concerné et qui est épargné ?",[],{},{"nodeType":197,"data":12904,"content":12905},{},[12906],{"nodeType":183,"value":12907,"marks":12908,"data":12910},"Locations fortement pénalisées par la réforme 2026 :",[12909],{"type":233},{},{"nodeType":197,"data":12912,"content":12913},{},[12914],{"nodeType":183,"value":12915,"marks":12916,"data":12917},"Les propriétaires de meublés de tourisme non classés constituent la cible exclusive de cette mesure. Sont concernés les appartements et maisons loués via Airbnb, Booking, Abritel ou tout autre plateforme sans obtention d'un classement officiel en étoiles. Les résidences secondaires louées de manière saisonnière ou ponctuelle, même quelques semaines par an, tombent également sous ce nouveau régime dès lors qu'elles ne disposent pas du label qualité délivré par un organisme agréé. Les locations de courte durée occasionnelles, y compris pour des événements ponctuels, sont incluses dans le périmètre de la réforme.",[],{},{"nodeType":197,"data":12919,"content":12920},{},[12921],{"nodeType":183,"value":12922,"marks":12923,"data":12925},"Locations préservées par la réforme 2026 :",[12924],{"type":233},{},{"nodeType":197,"data":12927,"content":12928},{},[12929,12933,12938],{"nodeType":183,"value":12930,"marks":12931,"data":12932},"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":12934,"marks":12935,"data":12937},"83 600 €",[12936],{"type":233},{},{"nodeType":183,"value":12939,"marks":12940,"data":12941}," et abattement de 50%.",[],{},{"nodeType":197,"data":12943,"content":12944},{},[12945,12949,12953,12957,13943],{"nodeType":183,"value":12946,"marks":12947,"data":12948},"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":12934,"marks":12950,"data":12952},[12951],{"type":233},{},{"nodeType":183,"value":12954,"marks":12955,"data":12956}," et l'abattement de 50%. Les résidences de services exploitées sous bail commercial (",[],{},{"nodeType":342,"data":12958,"content":13938},{"target":12959},{"metadata":12960,"sys":12963,"fields":12972},{"tags":12961,"concepts":12962},[],[],{"space":12964,"id":12966,"type":15,"createdAt":12967,"updatedAt":12967,"environment":12968,"publishedVersion":47,"revision":34,"contentType":12970,"locale":28},{"sys":12965},{"type":11,"linkType":12,"id":13},"6jwQC5NYavASM7BzxaSG4x","2026-03-26T14:59:24.511Z",{"sys":12969},{"id":20,"type":11,"linkType":21},{"sys":12971},{"type":11,"linkType":26,"id":117},{"mainConversionBanner":3410,"title":12973,"slug":12974,"category":3429,"author":133,"featureImage":12975,"excerpt":12993,"content":12994,"seoComponent":13935},"Investir dans une résidence étudiante : tout ce qu'il faut savoir avant de se lancer","investir-residence-etudiante",{"metadata":12976,"sys":12979,"fields":12986},{"tags":12977,"concepts":12978},[],[],{"space":12980,"id":12982,"type":157,"createdAt":12983,"updatedAt":12983,"environment":12984,"publishedVersion":48,"revision":34,"locale":28},{"sys":12981},{"type":11,"linkType":12,"id":13},"1WR33MHBN5HFevybTMuDdm","2026-03-26T14:47:02.939Z",{"sys":12985},{"id":20,"type":11,"linkType":21},{"title":12974,"description":163,"file":12987},{"url":12988,"details":12989,"fileName":12992,"contentType":221},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1WR33MHBN5HFevybTMuDdm\u002Fa66eec68378ffef402c7d096fa955442\u002Finvestir-residence-etudiante.webp",{"size":12990,"image":12991},186704,{"width":7029,"height":3464},"investir-residence-etudiante.webp","3 millions d'étudiants, pénurie de logements, cadre fiscal préservé, mais des risques à connaître",{"nodeType":198,"data":12995,"content":12996},{},[12997,13013,13020,13036,13054,13073,13089,13096,13103,13110,13137,13144,13151,13169,13176,13204,13223,13230,13237,13266,13292,13299,13306,13313,13320,13327,13334,13360,13367,13374,13381,13398,13706,13724,13731,13738,13753,13760,13777,13784,13806,13818,13830,13853,13865,13884,13891,13910,13917],{"nodeType":197,"data":12998,"content":12999},{},[13000,13004,13009],{"nodeType":183,"value":13001,"marks":13002,"data":13003},"La France compte plus de ",[],{},{"nodeType":183,"value":13005,"marks":13006,"data":13008},"3 millions d'étudiants",[13007],{"type":233},{},{"nodeType":183,"value":13010,"marks":13011,"data":13012}," et l'offre de logements dédiés ne couvre qu'une fraction de la demande. Dans ce contexte, investir dans une résidence étudiante attire de plus en plus d'investisseurs séduits par un rendement lisible, une gestion entièrement déléguée et un cadre fiscal préservé par la loi de finances 2025. Ce type de placement n'est pourtant pas sans risques. Dépendance à un exploitant, liquidité limitée à la revente, rendement réel parfois inférieur aux apparences : voici le guide complet pour évaluer cet investissement en connaissance de cause.",[],{},{"nodeType":445,"data":13014,"content":13015},{},[13016],{"nodeType":183,"value":13017,"marks":13018,"data":13019},"Qu'est-ce qu'une résidence étudiante ?",[],{},{"nodeType":197,"data":13021,"content":13022},{},[13023,13027,13032],{"nodeType":183,"value":13024,"marks":13025,"data":13026},"Une résidence étudiante est un ensemble de logements meublés destinés à la location pour des étudiants. Elle propose au minimum trois des quatre services suivants : accueil, ménage, fourniture de linge et petit-déjeuner. Cette obligation permet de la qualifier de ",[],{},{"nodeType":183,"value":13028,"marks":13029,"data":13031},"résidence de services",[13030],{"type":233},{},{"nodeType":183,"value":13033,"marks":13034,"data":13035}," au sens fiscal.",[],{},{"nodeType":197,"data":13037,"content":13038},{},[13039,13043,13050],{"nodeType":183,"value":13040,"marks":13041,"data":13042},"Il faut distinguer trois catégories. Les résidences CROUS sont publiques et gérées par les Centres régionaux des œuvres universitaires. Les résidences privées gérées fonctionnent avec un exploitant commercial qui signe un ",[],{},{"nodeType":192,"data":13044,"content":13045},{"uri":2234},[13046],{"nodeType":183,"value":13047,"marks":13048,"data":13049},"bail commercial",[],{},{"nodeType":183,"value":13051,"marks":13052,"data":13053}," avec chaque investisseur. Enfin, certains investisseurs achètent un studio étudiant indépendant qu'ils gèrent eux-mêmes ou via une agence.",[],{},{"nodeType":197,"data":13055,"content":13056},{},[13057,13061,13069],{"nodeType":183,"value":13058,"marks":13059,"data":13060},"Pour en savoir plus sur les spécificités de ce contrat, consultez notre article : ➜ ",[],{},{"nodeType":192,"data":13062,"content":13064},{"uri":13063},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fle-bail-etudiant",[13065],{"nodeType":183,"value":13066,"marks":13067,"data":13068},"le bail étudiant meublé et ses conditions",[],{},{"nodeType":183,"value":13070,"marks":13071,"data":13072},". ",[],{},{"nodeType":197,"data":13074,"content":13075},{},[13076,13080,13085],{"nodeType":183,"value":13077,"marks":13078,"data":13079},"Dans le modèle de la résidence gérée, l'investisseur acquiert un lot (généralement un studio meublé de 18 à 25 m²). L'opérateur prend en charge l'exploitation complète : recherche de locataires, entretien, perception des loyers et services aux résidents. En contrepartie, il reverse un loyer contractuel au propriétaire, ",[],{},{"nodeType":183,"value":13081,"marks":13082,"data":13084},"indépendamment du taux d'occupation",[13083],{"type":233},{},{"nodeType":183,"value":13086,"marks":13087,"data":13088}," réel de la résidence.",[],{},{"nodeType":445,"data":13090,"content":13091},{},[13092],{"nodeType":183,"value":13093,"marks":13094,"data":13095},"Pourquoi investir dans une résidence étudiante ?",[],{},{"nodeType":891,"data":13097,"content":13098},{},[13099],{"nodeType":183,"value":13100,"marks":13101,"data":13102},"Une demande structurellement supérieure à l'offre ?",[],{},{"nodeType":197,"data":13104,"content":13105},{},[13106],{"nodeType":183,"value":13107,"marks":13108,"data":13109},"Les chiffres parlent d'eux-mêmes. La France comptait 3,01 millions d'inscrits dans l'enseignement supérieur à la rentrée 2024-2025, un seuil franchi pour la première fois selon le ministère de l'Enseignement supérieur (SIES, juillet 2025). Les projections tablent sur 3,05 millions d'étudiants à la rentrée 2026 et un plateau autour de 3,1 millions à l'horizon 2028.",[],{},{"nodeType":197,"data":13111,"content":13112},{},[13113,13117,13122,13126,13133],{"nodeType":183,"value":13114,"marks":13115,"data":13116},"Face à cette population croissante, le parc social dédié reste limité. Le gouvernement reconnaissait en 2025 l'existence de seulement ",[],{},{"nodeType":183,"value":13118,"marks":13119,"data":13121},"240 000 places",[13120],{"type":233},{},{"nodeType":183,"value":13123,"marks":13124,"data":13125}," en logements étudiants sociaux, dont 175 000 gérées par les CROUS. Selon la Fondation pour le logement des défavorisés, il manque environ 250 000 logements étudiants en France pour assurer une couverture minimale. D'autres estimations avancent un déficit de 600 000 places. Cette pénurie structurelle garantit un ",[],{},{"nodeType":192,"data":13127,"content":13128},{"uri":11604},[13129],{"nodeType":183,"value":13130,"marks":13131,"data":13132},"taux de vacance locative",[],{},{"nodeType":183,"value":13134,"marks":13135,"data":13136}," très faible dans les résidences bien situées.",[],{},{"nodeType":891,"data":13138,"content":13139},{},[13140],{"nodeType":183,"value":13141,"marks":13142,"data":13143},"Une gestion 100 % déléguée",[],{},{"nodeType":197,"data":13145,"content":13146},{},[13147],{"nodeType":183,"value":13148,"marks":13149,"data":13150},"L'un des principaux atouts de ce placement réside dans la simplicité opérationnelle. L'investisseur n'a pas à chercher de locataire, réaliser d'état des lieux ou gérer les impayés. L'opérateur assume l'intégralité de la gestion quotidienne via le bail commercial. Ce modèle convient particulièrement aux investisseurs qui recherchent un placement immobilier sans contrainte de gestion.",[],{},{"nodeType":197,"data":13152,"content":13153},{},[13154,13158,13166],{"nodeType":183,"value":13155,"marks":13156,"data":13157},"Pour approfondir ce sujet, lisez notre article : ➜ ",[],{},{"nodeType":192,"data":13159,"content":13161},{"uri":13160},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fdeleguer-lmnp",[13162],{"nodeType":183,"value":13163,"marks":13164,"data":13165},"déléguer la gestion d'un investissement en LMNP",[],{},{"nodeType":183,"value":13070,"marks":13167,"data":13168},[],{},{"nodeType":891,"data":13170,"content":13171},{},[13172],{"nodeType":183,"value":13173,"marks":13174,"data":13175},"Un rendement prévisible",[],{},{"nodeType":197,"data":13177,"content":13178},{},[13179,13183,13191,13195,13200],{"nodeType":183,"value":13180,"marks":13181,"data":13182},"Le loyer est garanti contractuellement par l'exploitant, que le logement soit occupé ou non. Le ",[],{},{"nodeType":192,"data":13184,"content":13186},{"uri":13185},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frendement-locatif-brut",[13187],{"nodeType":183,"value":13188,"marks":13189,"data":13190},"rendement brut",[],{},{"nodeType":183,"value":13192,"marks":13193,"data":13194}," moyen se situe entre ",[],{},{"nodeType":183,"value":13196,"marks":13197,"data":13199},"3,5 % et 5 %",[13198],{"type":233},{},{"nodeType":183,"value":13201,"marks":13202,"data":13203}," selon la localisation et la qualité de l'opérateur (Meilleurs Agents, 2025). Certaines villes universitaires de taille moyenne offrent des rendements supérieurs à 4,5 % grâce à des tickets d'entrée plus accessibles.",[],{},{"nodeType":197,"data":13205,"content":13206},{},[13207,13211,13219],{"nodeType":183,"value":13208,"marks":13209,"data":13210},"Ce rendement est à comparer avec d'autres typologies d'actifs pour déterminer si l'investissement correspond à votre stratégie. Les avis sur l'investissement en résidence étudiante varient selon les profils : un investisseur recherchant un complément de revenu stable y trouvera son compte, tandis qu'un profil plus offensif lui préférera un ",[],{},{"nodeType":192,"data":13212,"content":13214},{"uri":13213},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Finvestissement-locatif-quel-type-de-bien",[13215],{"nodeType":183,"value":13216,"marks":13217,"data":13218},"investissement locatif classique",[],{},{"nodeType":183,"value":13220,"marks":13221,"data":13222}," avec une rentabilité potentielle plus élevée.",[],{},{"nodeType":891,"data":13224,"content":13225},{},[13226],{"nodeType":183,"value":13227,"marks":13228,"data":13229},"Un statut fiscal préservé : le LMNP",[],{},{"nodeType":197,"data":13231,"content":13232},{},[13233],{"nodeType":183,"value":13234,"marks":13235,"data":13236},"Les revenus issus d'une résidence étudiante gérée relèvent des Bénéfices Industriels et Commerciaux (BIC). L'investisseur bénéficie du statut LMNP (loueur en meublé non professionnel) qui offre deux options d'imposition.",[],{},{"nodeType":197,"data":13238,"content":13239},{},[13240,13243,13250,13254,13262],{"nodeType":183,"value":1297,"marks":13241,"data":13242},[],{},{"nodeType":192,"data":13244,"content":13245},{"uri":2663},[13246],{"nodeType":183,"value":13247,"marks":13248,"data":13249},"régime micro-BIC",[],{},{"nodeType":183,"value":13251,"marks":13252,"data":13253}," applique un abattement forfaitaire de 50 % sur les loyers perçus, dans la limite de 77 700 € de recettes annuelles. Le régime réel simplifié permet de déduire l'ensemble des charges réelles et surtout d'",[],{},{"nodeType":192,"data":13255,"content":13257},{"uri":13256},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fcalcul-amortissement-lmnp",[13258],{"nodeType":183,"value":13259,"marks":13260,"data":13261},"amortir le bien",[],{},{"nodeType":183,"value":13263,"marks":13264,"data":13265}," et le mobilier. Ce mécanisme d'amortissement réduit considérablement le résultat imposable et peut générer des revenus locatifs quasiment non fiscalisés pendant plusieurs années.",[],{},{"nodeType":197,"data":13267,"content":13268},{},[13269,13273,13278,13282,13289],{"nodeType":183,"value":13270,"marks":13271,"data":13272},"Point crucial en 2026 : la loi de finances 2025 impose désormais la réintégration des amortissements dans le calcul de la plus-value à la revente pour les biens LMNP au régime réel. Toutefois, les résidences de services (étudiantes, seniors, EHPAD) ",[],{},{"nodeType":183,"value":13274,"marks":13275,"data":13277},"bénéficient d'une exemption totale",[13276],{"type":233},{},{"nodeType":183,"value":13279,"marks":13280,"data":13281}," de cette mesure (article 24, loi n°2025-127). L'investisseur en résidence étudiante conserve donc l'intégralité de l'avantage fiscal historique du LMNP. Un détail décisif que vous pouvez retrouver dans notre ",[],{},{"nodeType":192,"data":13283,"content":13284},{"uri":3936},[13285],{"nodeType":183,"value":13286,"marks":13287,"data":13288},"guide complet LMNP 2026",[],{},{"nodeType":183,"value":196,"marks":13290,"data":13291},[],{},{"nodeType":445,"data":13293,"content":13294},{},[13295],{"nodeType":183,"value":13296,"marks":13297,"data":13298},"Quels sont les risques d'un investissement en résidence étudiante ?",[],{},{"nodeType":891,"data":13300,"content":13301},{},[13302],{"nodeType":183,"value":13303,"marks":13304,"data":13305},"Que se passe-t-il si l'exploitant fait faillite ?",[],{},{"nodeType":197,"data":13307,"content":13308},{},[13309],{"nodeType":183,"value":13310,"marks":13311,"data":13312},"C'est le risque majeur de ce type d'investissement. Si le gestionnaire cesse son activité ou résilie le bail commercial, l'investisseur se retrouve avec un logement difficile à relouer seul. La configuration spécifique des lots (petites surfaces, équipements collectifs, services intégrés) rend la reconversion en location classique complexe. Plusieurs faillites d'opérateurs ont marqué le secteur ces dernières années. Vérifier la solidité financière de l'exploitant avant tout achat est donc indispensable.",[],{},{"nodeType":891,"data":13314,"content":13315},{},[13316],{"nodeType":183,"value":13317,"marks":13318,"data":13319},"Le loyer garanti peut-il baisser ?",[],{},{"nodeType":197,"data":13321,"content":13322},{},[13323],{"nodeType":183,"value":13324,"marks":13325,"data":13326},"Les baux commerciaux en résidence étudiante sont généralement indexés sur l'ILC (indice des loyers commerciaux). Cet indice peut évoluer à un rythme inférieur à l'inflation réelle. Lors du renouvellement du bail (souvent tous les 9 à 11 ans), l'opérateur peut aussi proposer une révision à la baisse du loyer. Le rendement initialement annoncé n'est donc pas garanti sur le très long terme.",[],{},{"nodeType":891,"data":13328,"content":13329},{},[13330],{"nodeType":183,"value":13331,"marks":13332,"data":13333},"Peut-on revendre facilement un lot en résidence étudiante ?",[],{},{"nodeType":197,"data":13335,"content":13336},{},[13337,13341,13346,13350,13356],{"nodeType":183,"value":13338,"marks":13339,"data":13340},"La revente se fait sur un ",[],{},{"nodeType":183,"value":13342,"marks":13343,"data":13345},"marché secondaire restreint",[13344],{"type":233},{},{"nodeType":183,"value":13347,"marks":13348,"data":13349},". Les acheteurs potentiels sont exclusivement des investisseurs et non des particuliers cherchant un logement. La valorisation du bien dépend avant tout du bail commercial en cours et du ",[],{},{"nodeType":192,"data":13351,"content":13352},{"uri":7722},[13353],{"nodeType":183,"value":7725,"marks":13354,"data":13355},[],{},{"nodeType":183,"value":13357,"marks":13358,"data":13359}," qu'il génère. L'horizon d'investissement recommandé est d'au moins 8 à 10 ans. Une sortie anticipée expose à une décote significative.",[],{},{"nodeType":891,"data":13361,"content":13362},{},[13363],{"nodeType":183,"value":13364,"marks":13365,"data":13366},"Le risque géographique est-il réel ?",[],{},{"nodeType":197,"data":13368,"content":13369},{},[13370],{"nodeType":183,"value":13371,"marks":13372,"data":13373},"Absolument. Une résidence étudiante n'a de valeur que si elle est située dans un bassin universitaire dynamique. Un campus qui déménage, une filière universitaire qui ferme ou une ville dont la population étudiante décline peuvent affecter durablement le taux d'occupation. Les villes où la tension locative est forte offrent une sécurité bien supérieure à celles où l'offre de logements dépasse la demande.",[],{},{"nodeType":445,"data":13375,"content":13376},{},[13377],{"nodeType":183,"value":13378,"marks":13379,"data":13380},"Quel rendement espérer en résidence étudiante ?",[],{},{"nodeType":197,"data":13382,"content":13383},{},[13384,13388,13395],{"nodeType":183,"value":13385,"marks":13386,"data":13387},"Le rendement varie sensiblement selon la localisation et le positionnement de la résidence. Voici les ordres de grandeur constatés sur le marché en 2025-2026. Pour approfondir les écarts de rentabilité entre les villes françaises, consultez notre article : ➜ ",[],{},{"nodeType":192,"data":13389,"content":13390},{"uri":1180},[13391],{"nodeType":183,"value":13392,"marks":13393,"data":13394},"les villes les plus rentables pour un investissement locatif",[],{},{"nodeType":183,"value":196,"marks":13396,"data":13397},[],{},{"nodeType":453,"data":13399,"content":13400},{},[13401,13434,13476,13517,13557,13598,13638],{"nodeType":457,"data":13402,"content":13403},{},[13404,13414,13424],{"nodeType":461,"data":13405,"content":13406},{},[13407],{"nodeType":197,"data":13408,"content":13409},{},[13410],{"nodeType":183,"value":13411,"marks":13412,"data":13413},"Ville",[],{},{"nodeType":461,"data":13415,"content":13416},{},[13417],{"nodeType":197,"data":13418,"content":13419},{},[13420],{"nodeType":183,"value":13421,"marks":13422,"data":13423},"Rendement brut moyen",[],{},{"nodeType":461,"data":13425,"content":13426},{},[13427],{"nodeType":197,"data":13428,"content":13429},{},[13430],{"nodeType":183,"value":13431,"marks":13432,"data":13433},"Ticket d'entrée moyen",[],{},{"nodeType":457,"data":13435,"content":13436},{},[13437,13456,13466],{"nodeType":461,"data":13438,"content":13439},{},[13440],{"nodeType":197,"data":13441,"content":13442},{},[13443,13446,13452],{"nodeType":183,"value":163,"marks":13444,"data":13445},[],{},{"nodeType":192,"data":13447,"content":13448},{"uri":3962},[13449],{"nodeType":183,"value":3965,"marks":13450,"data":13451},[],{},{"nodeType":183,"value":13453,"marks":13454,"data":13455}," \u002F Île-de-France",[],{},{"nodeType":461,"data":13457,"content":13458},{},[13459],{"nodeType":197,"data":13460,"content":13461},{},[13462],{"nodeType":183,"value":13463,"marks":13464,"data":13465},"3 % à 3,5 %",[],{},{"nodeType":461,"data":13467,"content":13468},{},[13469],{"nodeType":197,"data":13470,"content":13471},{},[13472],{"nodeType":183,"value":13473,"marks":13474,"data":13475},"150 000 € à 220 000 €",[],{},{"nodeType":457,"data":13477,"content":13478},{},[13479,13497,13507],{"nodeType":461,"data":13480,"content":13481},{},[13482],{"nodeType":197,"data":13483,"content":13484},{},[13485,13488,13494],{"nodeType":183,"value":163,"marks":13486,"data":13487},[],{},{"nodeType":192,"data":13489,"content":13490},{"uri":3745},[13491],{"nodeType":183,"value":3748,"marks":13492,"data":13493},[],{},{"nodeType":183,"value":163,"marks":13495,"data":13496},[],{},{"nodeType":461,"data":13498,"content":13499},{},[13500],{"nodeType":197,"data":13501,"content":13502},{},[13503],{"nodeType":183,"value":13504,"marks":13505,"data":13506},"3,5 % à 4,5 %",[],{},{"nodeType":461,"data":13508,"content":13509},{},[13510],{"nodeType":197,"data":13511,"content":13512},{},[13513],{"nodeType":183,"value":13514,"marks":13515,"data":13516},"100 000 € à 160 000 €",[],{},{"nodeType":457,"data":13518,"content":13519},{},[13520,13538,13547],{"nodeType":461,"data":13521,"content":13522},{},[13523],{"nodeType":197,"data":13524,"content":13525},{},[13526,13529,13535],{"nodeType":183,"value":163,"marks":13527,"data":13528},[],{},{"nodeType":192,"data":13530,"content":13531},{"uri":3757},[13532],{"nodeType":183,"value":3760,"marks":13533,"data":13534},[],{},{"nodeType":183,"value":163,"marks":13536,"data":13537},[],{},{"nodeType":461,"data":13539,"content":13540},{},[13541],{"nodeType":197,"data":13542,"content":13543},{},[13544],{"nodeType":183,"value":13504,"marks":13545,"data":13546},[],{},{"nodeType":461,"data":13548,"content":13549},{},[13550],{"nodeType":197,"data":13551,"content":13552},{},[13553],{"nodeType":183,"value":13554,"marks":13555,"data":13556},"90 000 € à 140 000 €",[],{},{"nodeType":457,"data":13558,"content":13559},{},[13560,13578,13588],{"nodeType":461,"data":13561,"content":13562},{},[13563],{"nodeType":197,"data":13564,"content":13565},{},[13566,13569,13575],{"nodeType":183,"value":163,"marks":13567,"data":13568},[],{},{"nodeType":192,"data":13570,"content":13571},{"uri":3846},[13572],{"nodeType":183,"value":3849,"marks":13573,"data":13574},[],{},{"nodeType":183,"value":163,"marks":13576,"data":13577},[],{},{"nodeType":461,"data":13579,"content":13580},{},[13581],{"nodeType":197,"data":13582,"content":13583},{},[13584],{"nodeType":183,"value":13585,"marks":13586,"data":13587},"4 % à 5 %",[],{},{"nodeType":461,"data":13589,"content":13590},{},[13591],{"nodeType":197,"data":13592,"content":13593},{},[13594],{"nodeType":183,"value":13595,"marks":13596,"data":13597},"80 000 € à 130 000 €",[],{},{"nodeType":457,"data":13599,"content":13600},{},[13601,13619,13628],{"nodeType":461,"data":13602,"content":13603},{},[13604],{"nodeType":197,"data":13605,"content":13606},{},[13607,13610,13616],{"nodeType":183,"value":163,"marks":13608,"data":13609},[],{},{"nodeType":192,"data":13611,"content":13612},{"uri":3857},[13613],{"nodeType":183,"value":3860,"marks":13614,"data":13615},[],{},{"nodeType":183,"value":163,"marks":13617,"data":13618},[],{},{"nodeType":461,"data":13620,"content":13621},{},[13622],{"nodeType":197,"data":13623,"content":13624},{},[13625],{"nodeType":183,"value":13585,"marks":13626,"data":13627},[],{},{"nodeType":461,"data":13629,"content":13630},{},[13631],{"nodeType":197,"data":13632,"content":13633},{},[13634],{"nodeType":183,"value":13635,"marks":13636,"data":13637},"80 000 € à 120 000 €",[],{},{"nodeType":457,"data":13639,"content":13640},{},[13641,13686,13696],{"nodeType":461,"data":13642,"content":13643},{},[13644],{"nodeType":197,"data":13645,"content":13646},{},[13647,13651,13659,13663,13671,13674,13682],{"nodeType":183,"value":13648,"marks":13649,"data":13650},"Villes moyennes (",[],{},{"nodeType":192,"data":13652,"content":13654},{"uri":13653},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fangers-49000",[13655],{"nodeType":183,"value":13656,"marks":13657,"data":13658},"Angers",[],{},{"nodeType":183,"value":13660,"marks":13661,"data":13662},", ",[],{},{"nodeType":192,"data":13664,"content":13666},{"uri":13665},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fcaen-14000",[13667],{"nodeType":183,"value":13668,"marks":13669,"data":13670},"Caen",[],{},{"nodeType":183,"value":13660,"marks":13672,"data":13673},[],{},{"nodeType":192,"data":13675,"content":13677},{"uri":13676},"https:\u002F\u002Fwww.trackstone.fr\u002Fprix-immobilier\u002Fstrasbourg-67000",[13678],{"nodeType":183,"value":13679,"marks":13680,"data":13681},"Strasbourg",[],{},{"nodeType":183,"value":13683,"marks":13684,"data":13685},")",[],{},{"nodeType":461,"data":13687,"content":13688},{},[13689],{"nodeType":197,"data":13690,"content":13691},{},[13692],{"nodeType":183,"value":13693,"marks":13694,"data":13695},"4,5 % à 5,5 %",[],{},{"nodeType":461,"data":13697,"content":13698},{},[13699],{"nodeType":197,"data":13700,"content":13701},{},[13702],{"nodeType":183,"value":13703,"marks":13704,"data":13705},"70 000 € à 110 000 €",[],{},{"nodeType":197,"data":13707,"content":13708},{},[13709,13713,13720],{"nodeType":183,"value":13710,"marks":13711,"data":13712},"Il est essentiel de distinguer le rendement brut du ",[],{},{"nodeType":192,"data":13714,"content":13715},{"uri":4176},[13716],{"nodeType":183,"value":13717,"marks":13718,"data":13719},"rendement net après charges",[],{},{"nodeType":183,"value":13721,"marks":13722,"data":13723}," de gestion, taxe foncière et fiscalité. Les frais de gestion prélevés par l'exploitant (services, entretien des parties communes, laverie, salle de sport) peuvent réduire sensiblement la rentabilité réelle. En moyenne, le rendement net après charges et fiscalité LMNP se situe entre 3 % et 4,5 % selon les sources du secteur.",[],{},{"nodeType":445,"data":13725,"content":13726},{},[13727],{"nodeType":183,"value":13728,"marks":13729,"data":13730},"Comment choisir sa résidence étudiante ?",[],{},{"nodeType":197,"data":13732,"content":13733},{},[13734],{"nodeType":183,"value":13735,"marks":13736,"data":13737},"Le choix d'une résidence repose sur cinq critères déterminants.",[],{},{"nodeType":197,"data":13739,"content":13740},{},[13741,13744,13749],{"nodeType":183,"value":10440,"marks":13742,"data":13743},[],{},{"nodeType":183,"value":13745,"marks":13746,"data":13748},"solidité financière de l'opérateur",[13747],{"type":233},{},{"nodeType":183,"value":13750,"marks":13751,"data":13752}," est le premier filtre. Vérifiez ses comptes publiés, son ancienneté sur le marché et le nombre de résidences qu'il gère. Un exploitant gérant plusieurs dizaines de résidences avec un taux d'occupation supérieur à 90 % présente un profil plus rassurant qu'un acteur récent.",[],{},{"nodeType":197,"data":13754,"content":13755},{},[13756],{"nodeType":183,"value":13757,"marks":13758,"data":13759},"L'emplacement est tout aussi décisif. La résidence doit se trouver à proximité immédiate d'un campus universitaire ou d'une grande école et être desservie par les transports en commun. Un emplacement en centre-ville ou dans un quartier étudiant reconnu réduit considérablement le risque de vacance.",[],{},{"nodeType":197,"data":13761,"content":13762},{},[13763,13767,13774],{"nodeType":183,"value":13764,"marks":13765,"data":13766},"Le taux d'occupation historique de la résidence donne un indicateur fiable de la demande locale. Demandez les données sur les trois à cinq dernières années. Analysez aussi les conditions du bail commercial : durée, clauses de renouvellement, modalités de révision du loyer et répartition des charges entre propriétaire et exploitant. Un bail trop court ou des clauses de sortie défavorables peuvent compromettre la ",[],{},{"nodeType":192,"data":13768,"content":13769},{"uri":4228},[13770],{"nodeType":183,"value":13771,"marks":13772,"data":13773},"rentabilité de votre investissement",[],{},{"nodeType":183,"value":196,"marks":13775,"data":13776},[],{},{"nodeType":445,"data":13778,"content":13779},{},[13780],{"nodeType":183,"value":13781,"marks":13782,"data":13783},"Les meilleures villes pour investir en résidence étudiante",[],{},{"nodeType":197,"data":13785,"content":13786},{},[13787,13792,13796,13803],{"nodeType":183,"value":13788,"marks":13789,"data":13791},"Lyon ",[13790],{"type":233},{},{"nodeType":183,"value":13793,"marks":13794,"data":13795},"concentre environ 175 000 étudiants répartis entre trois universités et de nombreuses grandes écoles. La tension locative y est particulièrement forte : environ 13 candidats par logement disponible selon les données du marché. Le rendement brut moyen se situe autour de 4 %. Pour découvrir le marché immobilier lyonnais en détail, consultez notre page dédiée aux ",[],{},{"nodeType":192,"data":13797,"content":13798},{"uri":3745},[13799],{"nodeType":183,"value":13800,"marks":13801,"data":13802},"prix de l'immobilier à Lyon",[],{},{"nodeType":183,"value":196,"marks":13804,"data":13805},[],{},{"nodeType":197,"data":13807,"content":13808},{},[13809,13814],{"nodeType":183,"value":13810,"marks":13811,"data":13813},"Bordeaux ",[13812],{"type":233},{},{"nodeType":183,"value":13815,"marks":13816,"data":13817},"accueille plus de 100 000 étudiants et bénéficie d'un dynamisme universitaire soutenu. Les prix d'acquisition restent inférieurs à ceux de Lyon ou Paris, ce qui améliore le rendement. Investir en résidence étudiante à Bordeaux offre un bon compromis entre sécurité et performance.",[],{},{"nodeType":197,"data":13819,"content":13820},{},[13821,13826],{"nodeType":183,"value":13822,"marks":13823,"data":13825},"Toulouse ",[13824],{"type":233},{},{"nodeType":183,"value":13827,"marks":13828,"data":13829},"est la deuxième ville universitaire de France avec plus de 130 000 étudiants. Le marché du logement étudiant y reste tendu et les rendements figurent parmi les plus attractifs des grandes métropoles.",[],{},{"nodeType":197,"data":13831,"content":13832},{},[13833,13838,13842,13850],{"nodeType":183,"value":13834,"marks":13835,"data":13837},"Montpellier ",[13836],{"type":233},{},{"nodeType":183,"value":13839,"marks":13840,"data":13841},"présente un ratio étudiants\u002Fhabitants parmi les plus élevés du pays (130 000 étudiants pour 450 000 habitants). Cette concentration crée une pression locative intense sur les petites surfaces. Pour en savoir plus, consultez notre article : ➜ ",[],{},{"nodeType":192,"data":13843,"content":13845},{"uri":13844},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fquelle-est-la-rentabilite-des-locations-etudiantes",[13846],{"nodeType":183,"value":13847,"marks":13848,"data":13849},"la rentabilité des locations étudiantes en détail",[],{},{"nodeType":183,"value":196,"marks":13851,"data":13852},[],{},{"nodeType":197,"data":13854,"content":13855},{},[13856,13861],{"nodeType":183,"value":13857,"marks":13858,"data":13860},"Investir en résidence étudiante à Paris",[13859],{"type":233},{},{"nodeType":183,"value":13862,"marks":13863,"data":13864}," reste possible mais les tickets d'entrée dépassent souvent 180 000 € pour un studio de 18 m². Le rendement brut y est mécaniquement plus bas (3 à 3,5 %) en raison des prix d'acquisition élevés. Pour mieux cerner le type de bien le plus adapté, notre guide sur le bien le plus rentable en investissement locatif peut vous aider dans votre réflexion.",[],{},{"nodeType":197,"data":13866,"content":13867},{},[13868,13872,13880],{"nodeType":183,"value":13869,"marks":13870,"data":13871},"Les villes moyennes comme Strasbourg, Angers ou Caen offrent des rendements supérieurs grâce à des prix d'entrée plus accessibles. Leur bassin universitaire, bien que plus modeste, garantit une demande soutenue. La ",[],{},{"nodeType":192,"data":13873,"content":13875},{"uri":13874},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Frentabilite-investissement-locatif-studio",[13876],{"nodeType":183,"value":13877,"marks":13878,"data":13879},"rentabilité d'un studio",[],{},{"nodeType":183,"value":13881,"marks":13882,"data":13883}," y reste particulièrement compétitive.",[],{},{"nodeType":445,"data":13885,"content":13886},{},[13887],{"nodeType":183,"value":13888,"marks":13889,"data":13890},"Comment optimiser la fiscalité d'un investissement en résidence étudiante avec l'apport-cession ?",[],{},{"nodeType":197,"data":13892,"content":13893},{},[13894,13898,13906],{"nodeType":183,"value":13895,"marks":13896,"data":13897},"Pour un dirigeant d'entreprise disposant d'un produit de cession important, la résidence étudiante peut s'inscrire dans une stratégie d'optimisation fiscale avancée. ",[],{},{"nodeType":192,"data":13899,"content":13901},{"uri":13900},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fapport-cession-immobilier",[13902],{"nodeType":183,"value":13903,"marks":13904,"data":13905},"Le mécanisme de l'article 150-0 B ter du CGI (apport-cession)",[],{},{"nodeType":183,"value":13907,"marks":13908,"data":13909}," permet de reporter l'imposition sur la plus-value de cession de titres à condition de réinvestir au moins 60 % du produit dans une activité économique dans un délai de deux ans.",[],{},{"nodeType":197,"data":13911,"content":13912},{},[13913],{"nodeType":183,"value":13914,"marks":13915,"data":13916},"L'investissement en résidence étudiante via un opérateur avec bail commercial et activité économique réelle peut répondre à cette condition de réinvestissement. Cette structuration nécessite un accompagnement juridique et fiscal spécifique. Un article dédié détaillera prochainement les conditions et limites de l'apport-cession appliqué au réinvestissement immobilier.",[],{},{"nodeType":197,"data":13918,"content":13919},{},[13920,13924,13931],{"nodeType":183,"value":13921,"marks":13922,"data":13923},"La résidence étudiante gérée constitue un placement immobilier au profil défensif. La demande est portée par une population étudiante qui dépasse les 3 millions d'inscrits et devrait se maintenir à ce niveau au moins jusqu'en 2030. L'exemption de réintégration des amortissements à la revente renforce l'attractivité fiscale du LMNP sur cette classe d'actifs. Mais la qualité de l'opérateur et la localisation restent les deux variables qui feront la différence entre un investissement sécurisé et un piège patrimonial. Avant de vous engager, analysez le bail commercial avec autant de rigueur que vous analyseriez les ",[],{},{"nodeType":192,"data":13925,"content":13926},{"uri":3000},[13927],{"nodeType":183,"value":13928,"marks":13929,"data":13930},"performances financières d'un bien déjà loué",[],{},{"nodeType":183,"value":13932,"marks":13933,"data":13934}," sur Trackstone.",[],{},{"sys":13936},{"type":11,"linkType":15,"id":13937},"nQQwfw7DbZjccnxS0Kw1S",[13939],{"nodeType":183,"value":13940,"marks":13941,"data":13942},"résidences étudiantes",[],{},{"nodeType":183,"value":13944,"marks":13945,"data":13946},", seniors, affaires, EHPAD) ne sont pas impactées, leur fiscalité demeurant strictement identique à 2025.",[],{},{"nodeType":197,"data":13948,"content":13949},{},[13950,13954,13958],{"nodeType":183,"value":13951,"marks":13952,"data":13953},"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":12934,"marks":13955,"data":13957},[13956],{"type":233},{},{"nodeType":183,"value":13959,"marks":13960,"data":13961}," et abattement de 50% au lieu des nouveaux 15 000 € et 30%.",[],{},{"nodeType":197,"data":13963,"content":13964},{},[13965],{"nodeType":183,"value":13966,"marks":13967,"data":13968},"Les critères d'obtention portent sur la superficie minimale, les équipements de confort (literie, cuisine, sanitaires) et l'état général du logement.",[],{},{"nodeType":1616,"data":13970,"content":13971},{},[13972],{"nodeType":197,"data":13973,"content":13974},{},[13975,13980,13984,13989,13993,13998,14002,14007,14011,14016,14020,14025],{"nodeType":183,"value":13976,"marks":13977,"data":13979},"Enregistrement obligatoire des meublés de tourisme (mai 2026)",[13978],{"type":233},{},{"nodeType":183,"value":13981,"marks":13982,"data":13983}," : La loi Le Meur rend obligatoire l'enregistrement de ",[],{},{"nodeType":183,"value":13985,"marks":13986,"data":13988},"tous les meublés de tourisme",[13987],{"type":233},{},{"nodeType":183,"value":13990,"marks":13991,"data":13992}," sur l'ensemble du territoire. Le portail national ",[],{},{"nodeType":183,"value":13994,"marks":13995,"data":13997},"Declaloc",[13996],{"type":233},{},{"nodeType":183,"value":13999,"marks":14000,"data":14001}," sera opérationnel au plus tard le ",[],{},{"nodeType":183,"value":14003,"marks":14004,"data":14006},"20 mai 2026",[14005],{"type":233},{},{"nodeType":183,"value":14008,"marks":14009,"data":14010},". À partir de cette date, aucune annonce ne pourra être publiée sans numéro d'enregistrement valide. Sanctions : ",[],{},{"nodeType":183,"value":14012,"marks":14013,"data":14015},"10 000 € maximum",[14014],{"type":233},{},{"nodeType":183,"value":14017,"marks":14018,"data":14019}," en cas de défaut d'enregistrement, ",[],{},{"nodeType":183,"value":14021,"marks":14022,"data":14024},"20 000 € maximum",[14023],{"type":233},{},{"nodeType":183,"value":14026,"marks":14027,"data":14028}," en cas de fausse déclaration",[],{},{"nodeType":891,"data":14030,"content":14031},{},[14032],{"nodeType":183,"value":14033,"marks":14034,"data":14035},"L'amortissement LMNP reste inchangé en 2026",[],{},{"nodeType":197,"data":14037,"content":14038},{},[14039,14042,14051,14055,14060],{"nodeType":183,"value":1297,"marks":14040,"data":14041},[],{},{"nodeType":192,"data":14043,"content":14045},{"uri":14044},"https:\u002F\u002Fwww.assemblee-nationale.fr\u002Fdyn\u002F17\u002Famendements\u002F1906A\u002FAN\u002F3969",[14046],{"nodeType":183,"value":14047,"marks":14048,"data":14050},"sous-amendement n°I-3969",[14049],{"type":233},{},{"nodeType":183,"value":14052,"marks":14053,"data":14054}," déposé par Iñaki Echaniz (Socialistes) le 14 novembre 2025, qui proposait de plafonner l'amortissement LMNP à 2%, ",[],{},{"nodeType":183,"value":14056,"marks":14057,"data":14059},"n'a pas été retenu",[14058],{"type":233},{},{"nodeType":183,"value":14061,"marks":14062,"data":14063}," dans le texte final sur lequel le gouvernement a engagé sa responsabilité.",[],{},{"nodeType":197,"data":14065,"content":14066},{},[14067],{"nodeType":183,"value":14068,"marks":14069,"data":14071},"Les investisseurs LMNP au régime réel conservent :",[14070],{"type":233},{},{"nodeType":236,"data":14073,"content":14074},{},[14075,14085,14104],{"nodeType":240,"data":14076,"content":14077},{},[14078],{"nodeType":197,"data":14079,"content":14080},{},[14081],{"nodeType":183,"value":14082,"marks":14083,"data":14084},"L'amortissement par composants (bâti sur 25-30 ans, mobilier sur 5-7 ans)",[],{},{"nodeType":240,"data":14086,"content":14087},{},[14088],{"nodeType":197,"data":14089,"content":14090},{},[14091,14095,14100],{"nodeType":183,"value":14092,"marks":14093,"data":14094},"Des taux effectifs de ",[],{},{"nodeType":183,"value":14096,"marks":14097,"data":14099},"2,5% à 4% ",[14098],{"type":233},{},{"nodeType":183,"value":14101,"marks":14102,"data":14103},"selon les composants",[],{},{"nodeType":240,"data":14105,"content":14106},{},[14107],{"nodeType":197,"data":14108,"content":14109},{},[14110],{"nodeType":183,"value":14111,"marks":14112,"data":14113},"La déduction intégrale des charges et travaux",[],{},{"nodeType":197,"data":14115,"content":14116},{},[14117,14121,14126,14130,14139],{"nodeType":183,"value":14118,"marks":14119,"data":14120},"En revanche, le PLF 2026 crée un nouveau dispositif d'investissement locatif pour la ",[],{},{"nodeType":183,"value":14122,"marks":14123,"data":14125},"location nue uniquement : ",[14124],{"type":233},{},{"nodeType":183,"value":14127,"marks":14128,"data":14129},"le ",[],{},{"nodeType":342,"data":14131,"content":14134},{"target":14132},{"sys":14133},{"type":11,"linkType":15,"id":108},[14135],{"nodeType":183,"value":14136,"marks":14137,"data":14138},"statut de bailleur privé, parfois appelé \"dispositif Jeanbrun\"",[],{},{"nodeType":183,"value":14140,"marks":14141,"data":14142},". Ce mécanisme introduit l'amortissement fiscal en location vide, historiquement réservé à la location meublée.",[],{},{"nodeType":197,"data":14144,"content":14145},{},[14146],{"nodeType":183,"value":14147,"marks":14148,"data":14150},"Conditions d'éligibilité :",[14149],{"type":233},{},{"nodeType":236,"data":14152,"content":14153},{},[14154,14164,14178,14188],{"nodeType":240,"data":14155,"content":14156},{},[14157],{"nodeType":197,"data":14158,"content":14159},{},[14160],{"nodeType":183,"value":14161,"marks":14162,"data":14163},"Location nue à usage de résidence principale",[],{},{"nodeType":240,"data":14165,"content":14166},{},[14167],{"nodeType":197,"data":14168,"content":14169},{},[14170,14174],{"nodeType":183,"value":14171,"marks":14172,"data":14173},"Engagement de location de ",[],{},{"nodeType":183,"value":298,"marks":14175,"data":14177},[14176],{"type":233},{},{"nodeType":240,"data":14179,"content":14180},{},[14181],{"nodeType":197,"data":14182,"content":14183},{},[14184],{"nodeType":183,"value":14185,"marks":14186,"data":14187},"Loyers plafonnés (intermédiaire, social ou très social)",[],{},{"nodeType":240,"data":14189,"content":14190},{},[14191],{"nodeType":197,"data":14192,"content":14193},{},[14194],{"nodeType":183,"value":14195,"marks":14196,"data":14197},"Locataires sous plafonds de ressources",[],{},{"nodeType":445,"data":14199,"content":14200},{},[14201],{"nodeType":183,"value":14202,"marks":14203,"data":14204},"Ce qui ne change pas sur le LMNP en 2026",[],{},{"nodeType":197,"data":14206,"content":14207},{},[14208],{"nodeType":183,"value":14209,"marks":14210,"data":14211},"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":891,"data":14213,"content":14214},{},[14215],{"nodeType":183,"value":14216,"marks":14217,"data":14219},"Déduction intégrale des charges et travaux au régime réel",[14218],{"type":233},{},{"nodeType":197,"data":14221,"content":14222},{},[14223,14227,14234],{"nodeType":183,"value":14224,"marks":14225,"data":14226},"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":14228,"content":14229},{"uri":8483},[14230],{"nodeType":183,"value":14231,"marks":14232,"data":14233},"La liste complète des charges déductibles est sur notre article à ce sujet.",[],{},{"nodeType":183,"value":163,"marks":14235,"data":14236},[],{},{"nodeType":197,"data":14238,"content":14239},{},[14240],{"nodeType":183,"value":14241,"marks":14242,"data":14243},"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":891,"data":14245,"content":14246},{},[14247],{"nodeType":183,"value":14248,"marks":14249,"data":14251},"Amortissement actif pendant la détention (mécanisme maintenu en 2026)",[14250],{"type":233},{},{"nodeType":197,"data":14253,"content":14254},{},[14255],{"nodeType":183,"value":14256,"marks":14257,"data":14258},"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":14260,"content":14261},{},[14262,14267,14271,14276],{"nodeType":183,"value":14263,"marks":14264,"data":14266},"Réforme 2025 :",[14265],{"type":233},{},{"nodeType":183,"value":14268,"marks":14269,"data":14270}," Les amortissements sont réintégrés dans la plus-value à la revente, ",[],{},{"nodeType":183,"value":14272,"marks":14273,"data":14275},"sauf pour les résidences étudiantes, seniors et EHPAD qui en sont totalement exonérées",[14274],{"type":233},{},{"nodeType":183,"value":196,"marks":14277,"data":14278},[],{},{"nodeType":197,"data":14280,"content":14281},{},[14282,14287],{"nodeType":183,"value":14283,"marks":14284,"data":14286},"Réforme 2026 :",[14285],{"type":233},{},{"nodeType":183,"value":14288,"marks":14289,"data":14290}," Le taux d'amortissement reste inchangé.",[],{},{"nodeType":891,"data":14292,"content":14293},{},[14294],{"nodeType":183,"value":14295,"marks":14296,"data":14298},"Exonération totale de plus-value après 30 ans de détention",[14297],{"type":233},{},{"nodeType":197,"data":14300,"content":14301},{},[14302],{"nodeType":183,"value":14303,"marks":14304,"data":14305},"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":14307,"content":14308},{},[14309],{"nodeType":183,"value":14310,"marks":14311,"data":14312},"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":14314,"content":14315},{},[14316],{"nodeType":183,"value":14317,"marks":14318,"data":14320},"Optimiser la détention longue : acheter des biens LMNP déjà loués",[14319],{"type":233},{},{"nodeType":197,"data":14322,"content":14323},{},[14324,14328,15970],{"nodeType":183,"value":14325,"marks":14326,"data":14327},"Si vous planifiez une détention de 22 à 30 ans pour bénéficier de l'exonération totale, privilégiez ",[],{},{"nodeType":342,"data":14329,"content":15965},{"target":14330},{"metadata":14331,"sys":14334,"fields":14343},{"tags":14332,"concepts":14333},[],[],{"space":14335,"id":14337,"type":15,"createdAt":14338,"updatedAt":14338,"environment":14339,"publishedVersion":47,"revision":34,"contentType":14341,"locale":28},{"sys":14336},{"type":11,"linkType":12,"id":13},"5GYnX8yvDqSmGal2rhzsEV","2025-10-28T14:18:37.666Z",{"sys":14340},{"id":20,"type":11,"linkType":21},{"sys":14342},{"type":11,"linkType":26,"id":117},{"title":14344,"slug":14345,"category":3429,"author":133,"featureImage":14346,"excerpt":14365,"content":14366,"seoComponent":15962},"Tous nos conseils pour investir dans un appartement loué","investir-appartement-loue",{"metadata":14347,"sys":14350,"fields":14357},{"tags":14348,"concepts":14349},[],[],{"space":14351,"id":14353,"type":157,"createdAt":14354,"updatedAt":14354,"environment":14355,"publishedVersion":357,"revision":34,"locale":28},{"sys":14352},{"type":11,"linkType":12,"id":13},"QLaFmyYtTm51z3tijff9y","2025-10-28T14:18:33.028Z",{"sys":14356},{"id":20,"type":11,"linkType":21},{"title":14358,"description":163,"file":14359},"appartement meublé ",{"url":14360,"details":14361,"fileName":14364,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002FQLaFmyYtTm51z3tijff9y\u002Fc2af0886aedb01e5bc8227cd468ef00e\u002F60384__1_.jpg",{"size":14362,"image":14363},73349,{"width":381,"height":382},"60384 (1).jpg","Ce guide complet s'adresse aux investisseurs souhaitant comprendre toutes les dimensions de l'achat d'un logement occupé",{"data":14367,"content":14368,"nodeType":198},{},[14369,14385,14392,14399,14406,14413,14429,14445,14461,14468,14492,14499,14506,14522,14529,14837,14844,14886,14893,14926,14942,14949,14973,14980,14987,15003,15028,15053,15060,15083,15090,15097,15104,15120,15136,15148,15160,15167,15174,15199,15206,15213,15220,15236,15252,15268,15293,15300,15316,15332,15357,15364,15371,15378,15394,15419,15426,15433,15458,15474,15499,15506,15513,15520,15545,15552,15568,15592,15599,15606,15622,15638,15663,15670,15677,15684,15700,15724,15730,15737,15744,15760,15776,15783,15799,15806,15813,15820,15844,15868,15882,15923,15930,15946],{"data":14370,"content":14371,"nodeType":197},{},[14372,14376,14381],{"data":14373,"marks":14374,"value":14375,"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":14377,"marks":14378,"value":14380,"nodeType":183},{},[14379],{"type":233},"l'absence totale de vacance locative",{"data":14382,"marks":14383,"value":14384,"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":14386,"content":14387,"nodeType":197},{},[14388],{"data":14389,"marks":14390,"value":14391,"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":14393,"content":14394,"nodeType":445},{},[14395],{"data":14396,"marks":14397,"value":14398,"nodeType":183},{},[],"Pourquoi investir dans un appartement déjà loué ?",{"data":14400,"content":14401,"nodeType":891},{},[14402],{"data":14403,"marks":14404,"value":14405,"nodeType":183},{},[],"Les avantages d'acheter un bien occupé",{"data":14407,"content":14408,"nodeType":197},{},[14409],{"data":14410,"marks":14411,"value":14412,"nodeType":183},{},[],"L'investissement dans un logement loué présente quatre bénéfices majeurs qui transforment radicalement l'équation financière d'un projet immobilier locatif.",{"data":14414,"content":14415,"nodeType":197},{},[14416,14420,14425],{"data":14417,"marks":14418,"value":14419,"nodeType":183},{},[],"Contrairement à l'achat d'un bien vacant qui nécessite de trouver un locataire, ",{"data":14421,"marks":14422,"value":14424,"nodeType":183},{},[14423],{"type":233},"un appartement occupé génère des loyers dès la signature de l'acte authentique",{"data":14426,"marks":14427,"value":14428,"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":14430,"content":14431,"nodeType":197},{},[14432,14436,14441],{"data":14433,"marks":14434,"value":14435,"nodeType":183},{},[],"La vacance locative représente un coût important dans tout investissement immobilier : ",{"data":14437,"marks":14438,"value":14440,"nodeType":183},{},[14439],{"type":233},"elle peut réduire la rentabilité brute de 5 à 10%",{"data":14442,"marks":14443,"value":14444,"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":14446,"content":14447,"nodeType":197},{},[14448,14452,14457],{"data":14449,"marks":14450,"value":14451,"nodeType":183},{},[],"Un bien déjà loué offre une preuve tangible de sa performance financière. ",{"data":14453,"marks":14454,"value":14456,"nodeType":183},{},[14455],{"type":233},"L'historique des paiements du loyer sur les 12 derniers mois",{"data":14458,"marks":14459,"value":14460,"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":14462,"content":14463,"nodeType":197},{},[14464],{"data":14465,"marks":14466,"value":14467,"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":14469,"content":14470,"nodeType":197},{},[14471,14474,14479,14482,14489],{"data":14472,"marks":14473,"value":7957,"nodeType":183},{},[],{"data":14475,"marks":14476,"value":14478,"nodeType":183},{},[14477],{"type":233},"Découvrez tous les bénéfices",{"data":14480,"marks":14481,"value":8280,"nodeType":183},{},[],{"data":14483,"content":14484,"nodeType":192},{"uri":1080},[14485],{"data":14486,"marks":14487,"value":14488,"nodeType":183},{},[],"Tous les avantages d'acheter un bien immobilier déjà loué",{"data":14490,"marks":14491,"value":163,"nodeType":183},{},[],{"data":14493,"content":14494,"nodeType":891},{},[14495],{"data":14496,"marks":14497,"value":14498,"nodeType":183},{},[],"Est-ce vraiment rentable ?",{"data":14500,"content":14501,"nodeType":197},{},[14502],{"data":14503,"marks":14504,"value":14505,"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":14507,"content":14508,"nodeType":197},{},[14509,14513,14518],{"data":14510,"marks":14511,"value":14512,"nodeType":183},{},[],"Les biens occupés se négocient généralement avec ",{"data":14514,"marks":14515,"value":14517,"nodeType":183},{},[14516],{"type":233},"une décote comprise entre 5% et 15%",{"data":14519,"marks":14520,"value":14521,"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":14523,"content":14524,"nodeType":197},{},[14525],{"data":14526,"marks":14527,"value":14528,"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":14530,"content":14531,"nodeType":453},{},[14532,14574,14618,14662,14706,14749,14793],{"data":14533,"content":14534,"nodeType":457},{},[14535,14544,14554,14564],{"data":14536,"content":14537,"nodeType":461},{},[14538],{"data":14539,"content":14540,"nodeType":197},{},[14541],{"data":14542,"marks":14543,"value":5426,"nodeType":183},{},[],{"data":14545,"content":14546,"nodeType":461},{},[14547],{"data":14548,"content":14549,"nodeType":197},{},[14550],{"data":14551,"marks":14552,"value":14553,"nodeType":183},{},[],"Bien occupé",{"data":14555,"content":14556,"nodeType":461},{},[14557],{"data":14558,"content":14559,"nodeType":197},{},[14560],{"data":14561,"marks":14562,"value":14563,"nodeType":183},{},[],"Bien vacant",{"data":14565,"content":14566,"nodeType":461},{},[14567],{"data":14568,"content":14569,"nodeType":197},{},[14570],{"data":14571,"marks":14572,"value":14573,"nodeType":183},{},[],"Différentiel",{"data":14575,"content":14576,"nodeType":457},{},[14577,14588,14598,14608],{"data":14578,"content":14579,"nodeType":461},{},[14580],{"data":14581,"content":14582,"nodeType":197},{},[14583],{"data":14584,"marks":14585,"value":14587,"nodeType":183},{},[14586],{"type":233},"Prix d'acquisition",{"data":14589,"content":14590,"nodeType":461},{},[14591],{"data":14592,"content":14593,"nodeType":197},{},[14594],{"data":14595,"marks":14596,"value":14597,"nodeType":183},{},[],"-10% (décote moyenne)",{"data":14599,"content":14600,"nodeType":461},{},[14601],{"data":14602,"content":14603,"nodeType":197},{},[14604],{"data":14605,"marks":14606,"value":14607,"nodeType":183},{},[],"Prix plein",{"data":14609,"content":14610,"nodeType":461},{},[14611],{"data":14612,"content":14613,"nodeType":197},{},[14614],{"data":14615,"marks":14616,"value":14617,"nodeType":183},{},[],"Économie de 20 000€ sur 200 000€",{"data":14619,"content":14620,"nodeType":457},{},[14621,14632,14642,14652],{"data":14622,"content":14623,"nodeType":461},{},[14624],{"data":14625,"content":14626,"nodeType":197},{},[14627],{"data":14628,"marks":14629,"value":14631,"nodeType":183},{},[14630],{"type":233},"Revenus mois 1",{"data":14633,"content":14634,"nodeType":461},{},[14635],{"data":14636,"content":14637,"nodeType":197},{},[14638],{"data":14639,"marks":14640,"value":14641,"nodeType":183},{},[],"Loyer immédiat",{"data":14643,"content":14644,"nodeType":461},{},[14645],{"data":14646,"content":14647,"nodeType":197},{},[14648],{"data":14649,"marks":14650,"value":14651,"nodeType":183},{},[],"0€",{"data":14653,"content":14654,"nodeType":461},{},[14655],{"data":14656,"content":14657,"nodeType":197},{},[14658],{"data":14659,"marks":14660,"value":14661,"nodeType":183},{},[],"+800€ dès le premier mois",{"data":14663,"content":14664,"nodeType":457},{},[14665,14676,14686,14696],{"data":14666,"content":14667,"nodeType":461},{},[14668],{"data":14669,"content":14670,"nodeType":197},{},[14671],{"data":14672,"marks":14673,"value":14675,"nodeType":183},{},[14674],{"type":233},"Vacance locative",{"data":14677,"content":14678,"nodeType":461},{},[14679],{"data":14680,"content":14681,"nodeType":197},{},[14682],{"data":14683,"marks":14684,"value":14685,"nodeType":183},{},[],"0 mois",{"data":14687,"content":14688,"nodeType":461},{},[14689],{"data":14690,"content":14691,"nodeType":197},{},[14692],{"data":14693,"marks":14694,"value":14695,"nodeType":183},{},[],"1 à 3 mois",{"data":14697,"content":14698,"nodeType":461},{},[14699],{"data":14700,"content":14701,"nodeType":197},{},[14702],{"data":14703,"marks":14704,"value":14705,"nodeType":183},{},[],"Gain de 800 à 2 400€",{"data":14707,"content":14708,"nodeType":457},{},[14709,14720,14729,14739],{"data":14710,"content":14711,"nodeType":461},{},[14712],{"data":14713,"content":14714,"nodeType":197},{},[14715],{"data":14716,"marks":14717,"value":14719,"nodeType":183},{},[14718],{"type":233},"Frais d'agence location",{"data":14721,"content":14722,"nodeType":461},{},[14723],{"data":14724,"content":14725,"nodeType":197},{},[14726],{"data":14727,"marks":14728,"value":14651,"nodeType":183},{},[],{"data":14730,"content":14731,"nodeType":461},{},[14732],{"data":14733,"content":14734,"nodeType":197},{},[14735],{"data":14736,"marks":14737,"value":14738,"nodeType":183},{},[],"800€ (1 mois)",{"data":14740,"content":14741,"nodeType":461},{},[14742],{"data":14743,"content":14744,"nodeType":197},{},[14745],{"data":14746,"marks":14747,"value":14748,"nodeType":183},{},[],"Économie de 800€",{"data":14750,"content":14751,"nodeType":457},{},[14752,14763,14773,14783],{"data":14753,"content":14754,"nodeType":461},{},[14755],{"data":14756,"content":14757,"nodeType":197},{},[14758],{"data":14759,"marks":14760,"value":14762,"nodeType":183},{},[14761],{"type":233},"Travaux possibles",{"data":14764,"content":14765,"nodeType":461},{},[14766],{"data":14767,"content":14768,"nodeType":197},{},[14769],{"data":14770,"marks":14771,"value":14772,"nodeType":183},{},[],"Limités",{"data":14774,"content":14775,"nodeType":461},{},[14776],{"data":14777,"content":14778,"nodeType":197},{},[14779],{"data":14780,"marks":14781,"value":14782,"nodeType":183},{},[],"Libres",{"data":14784,"content":14785,"nodeType":461},{},[14786],{"data":14787,"content":14788,"nodeType":197},{},[14789],{"data":14790,"marks":14791,"value":14792,"nodeType":183},{},[],"Contrainte temporaire",{"data":14794,"content":14795,"nodeType":457},{},[14796,14807,14817,14827],{"data":14797,"content":14798,"nodeType":461},{},[14799],{"data":14800,"content":14801,"nodeType":197},{},[14802],{"data":14803,"marks":14804,"value":14806,"nodeType":183},{},[14805],{"type":233},"Rentabilité brute",{"data":14808,"content":14809,"nodeType":461},{},[14810],{"data":14811,"content":14812,"nodeType":197},{},[14813],{"data":14814,"marks":14815,"value":14816,"nodeType":183},{},[],"Supérieure de 0,5 à 1%",{"data":14818,"content":14819,"nodeType":461},{},[14820],{"data":14821,"content":14822,"nodeType":197},{},[14823],{"data":14824,"marks":14825,"value":14826,"nodeType":183},{},[],"Standard",{"data":14828,"content":14829,"nodeType":461},{},[14830],{"data":14831,"content":14832,"nodeType":197},{},[14833],{"data":14834,"marks":14835,"value":14836,"nodeType":183},{},[],"Impact durable",{"data":14838,"content":14839,"nodeType":197},{},[14840],{"data":14841,"marks":14842,"value":14843,"nodeType":183},{},[],"Pour un appartement acheté 180 000€ (après décote de 10%) et loué 800€\u002Fmois :",{"data":14845,"content":14846,"nodeType":236},{},[14847,14866],{"data":14848,"content":14849,"nodeType":240},{},[14850],{"data":14851,"content":14852,"nodeType":197},{},[14853,14857,14861],{"data":14854,"marks":14855,"value":14806,"nodeType":183},{},[14856],{"type":233},{"data":14858,"marks":14859,"value":14860,"nodeType":183},{},[]," : (800 × 12) \u002F 180 000 = ",{"data":14862,"marks":14863,"value":14865,"nodeType":183},{},[14864],{"type":233},"5,33%",{"data":14867,"content":14868,"nodeType":240},{},[14869],{"data":14870,"content":14871,"nodeType":197},{},[14872,14877,14881],{"data":14873,"marks":14874,"value":14876,"nodeType":183},{},[14875],{"type":233},"Rentabilité nette",{"data":14878,"marks":14879,"value":14880,"nodeType":183},{},[]," après charges (taxe foncière, frais de gestion, assurance) : environ ",{"data":14882,"marks":14883,"value":14885,"nodeType":183},{},[14884],{"type":233},"3,8% à 4,2%",{"data":14887,"content":14888,"nodeType":197},{},[14889],{"data":14890,"marks":14891,"value":14892,"nodeType":183},{},[],"Le même bien acheté libre à 200 000€ avec 2 mois de vacance initiale et des frais d'agence :",{"data":14894,"content":14895,"nodeType":236},{},[14896,14906,14916],{"data":14897,"content":14898,"nodeType":240},{},[14899],{"data":14900,"content":14901,"nodeType":197},{},[14902],{"data":14903,"marks":14904,"value":14905,"nodeType":183},{},[],"Coût total : 200 000 + 1 600€ (loyers perdus) + 800€ (agence) = 202 400€",{"data":14907,"content":14908,"nodeType":240},{},[14909],{"data":14910,"content":14911,"nodeType":197},{},[14912],{"data":14913,"marks":14914,"value":14915,"nodeType":183},{},[],"Rentabilité brute : (800 × 12) \u002F 202 400 = 4,74%",{"data":14917,"content":14918,"nodeType":240},{},[14919],{"data":14920,"content":14921,"nodeType":197},{},[14922],{"data":14923,"marks":14924,"value":14925,"nodeType":183},{},[],"Rentabilité nette : environ 3,2% à 3,6%",{"data":14927,"content":14928,"nodeType":197},{},[14929,14933,14938],{"data":14930,"marks":14931,"value":14932,"nodeType":183},{},[],"L'investissement dans un logement occupé affiche généralement ",{"data":14934,"marks":14935,"value":14937,"nodeType":183},{},[14936],{"type":233},"un rendement net supérieur de 0,5 à 1 point",{"data":14939,"marks":14940,"value":14941,"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":14943,"content":14944,"nodeType":197},{},[14945],{"data":14946,"marks":14947,"value":14948,"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":14950,"content":14951,"nodeType":197},{},[14952,14955,14960,14963,14970],{"data":14953,"marks":14954,"value":7957,"nodeType":183},{},[],{"data":14956,"marks":14957,"value":14959,"nodeType":183},{},[14958],{"type":233},"Analyse détaillée",{"data":14961,"marks":14962,"value":8280,"nodeType":183},{},[],{"data":14964,"content":14965,"nodeType":192},{"uri":3000},[14966],{"data":14967,"marks":14968,"value":14969,"nodeType":183},{},[],"Est-ce vraiment rentable d'acheter un bien déjà loué ?",{"data":14971,"marks":14972,"value":163,"nodeType":183},{},[],{"data":14974,"content":14975,"nodeType":445},{},[14976],{"data":14977,"marks":14978,"value":14979,"nodeType":183},{},[],"Comprendre la décote sur un bien occupé",{"data":14981,"content":14982,"nodeType":891},{},[14983],{"data":14984,"marks":14985,"value":14986,"nodeType":183},{},[],"Quelle décote attendre ?",{"data":14988,"content":14989,"nodeType":197},{},[14990,14994,14999],{"data":14991,"marks":14992,"value":14993,"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":14995,"marks":14996,"value":14998,"nodeType":183},{},[14997],{"type":233},"entre 5% et 15%",{"data":15000,"marks":15001,"value":15002,"nodeType":183},{},[]," selon plusieurs critères déterminants.",{"data":15004,"content":15005,"nodeType":197},{},[15006,15010,15015,15019,15024],{"data":15007,"marks":15008,"value":15009,"nodeType":183},{},[],"La décote varie significativement selon plusieurs facteurs. ",{"data":15011,"marks":15012,"value":15014,"nodeType":183},{},[15013],{"type":233},"La durée restante du bail",{"data":15016,"marks":15017,"value":15018,"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":15020,"marks":15021,"value":15023,"nodeType":183},{},[15022],{"type":233},"montant du loyer par rapport au marché",{"data":15025,"marks":15026,"value":15027,"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":15029,"content":15030,"nodeType":197},{},[15031,15035,15040,15044,15049],{"data":15032,"marks":15033,"value":15034,"nodeType":183},{},[],"Le profil du locataire compte aussi : un locataire avec ",{"data":15036,"marks":15037,"value":15039,"nodeType":183},{},[15038],{"type":233},"historique de paiement irréprochable",{"data":15041,"marks":15042,"value":15043,"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":15045,"marks":15046,"value":15048,"nodeType":183},{},[15047],{"type":233},"forte demande locative",{"data":15050,"marks":15051,"value":15052,"nodeType":183},{},[],", la décote sera plus faible (5-8%) car le bien présente peu de risque.",{"data":15054,"content":15055,"nodeType":197},{},[15056],{"data":15057,"marks":15058,"value":15059,"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":15061,"content":15062,"nodeType":197},{},[15063,15066,15071,15074,15080],{"data":15064,"marks":15065,"value":7957,"nodeType":183},{},[],{"data":15067,"marks":15068,"value":15070,"nodeType":183},{},[15069],{"type":233},"Calculs et stratégies",{"data":15072,"marks":15073,"value":8280,"nodeType":183},{},[],{"data":15075,"content":15076,"nodeType":192},{"uri":11677},[15077],{"data":15078,"marks":15079,"value":11921,"nodeType":183},{},[],{"data":15081,"marks":15082,"value":163,"nodeType":183},{},[],{"data":15084,"content":15085,"nodeType":891},{},[15086],{"data":15087,"marks":15088,"value":15089,"nodeType":183},{},[],"Comment négocier efficacement ?",{"data":15091,"content":15092,"nodeType":197},{},[15093],{"data":15094,"marks":15095,"value":15096,"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":15098,"content":15099,"nodeType":197},{},[15100],{"data":15101,"marks":15102,"value":15103,"nodeType":183},{},[],"Utilisez des arguments concrets pendant la négociation. ",{"data":15105,"content":15106,"nodeType":197},{},[15107,15111,15116],{"data":15108,"marks":15109,"value":15110,"nodeType":183},{},[],"Mentionnez ",{"data":15112,"marks":15113,"value":15115,"nodeType":183},{},[15114],{"type":233},"la durée du bail restant",{"data":15117,"marks":15118,"value":15119,"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":15121,"content":15122,"nodeType":197},{},[15123,15127,15132],{"data":15124,"marks":15125,"value":15126,"nodeType":183},{},[],"Évoquez ",{"data":15128,"marks":15129,"value":15131,"nodeType":183},{},[15130],{"type":233},"les limitations sur l'augmentation du loyer",{"data":15133,"marks":15134,"value":15135,"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":15137,"content":15138,"nodeType":197},{},[15139,15144],{"data":15140,"marks":15141,"value":15143,"nodeType":183},{},[15142],{"type":233},"Soulignez le risque locatif assumé ",{"data":15145,"marks":15146,"value":15147,"nodeType":183},{},[],": \"Je reprends le contrat de location sans période d'observation, avec le risque potentiel de contentieux ou d'impayé.\" ",{"data":15149,"content":15150,"nodeType":197},{},[15151,15156],{"data":15152,"marks":15153,"value":15155,"nodeType":183},{},[15154],{"type":233},"N'oubliez pas la valeur à la revente :",{"data":15157,"marks":15158,"value":15159,"nodeType":183},{},[]," \"Un bien occupé sera également plus difficile à revendre, avec une décote similaire à supporter.\"",{"data":15161,"content":15162,"nodeType":197},{},[15163],{"data":15164,"marks":15165,"value":15166,"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":15168,"content":15169,"nodeType":197},{},[15170],{"data":15171,"marks":15172,"value":15173,"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":15175,"content":15176,"nodeType":197},{},[15177,15180,15185,15188,15196],{"data":15178,"marks":15179,"value":7957,"nodeType":183},{},[],{"data":15181,"marks":15182,"value":15184,"nodeType":183},{},[15183],{"type":233},"Techniques avancées",{"data":15186,"marks":15187,"value":8280,"nodeType":183},{},[],{"data":15189,"content":15191,"nodeType":192},{"uri":15190},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fnegocier-achat-bien-loue",[15192],{"data":15193,"marks":15194,"value":15195,"nodeType":183},{},[],"Comment négocier l'achat d'un bien immobilier déjà loué ?",{"data":15197,"marks":15198,"value":163,"nodeType":183},{},[],{"data":15200,"content":15201,"nodeType":445},{},[15202],{"data":15203,"marks":15204,"value":15205,"nodeType":183},{},[],"Les démarches pour acheter un bien occupé",{"data":15207,"content":15208,"nodeType":891},{},[15209],{"data":15210,"marks":15211,"value":15212,"nodeType":183},{},[],"Le processus d'acquisition étape par étape",{"data":15214,"content":15215,"nodeType":197},{},[15216],{"data":15217,"marks":15218,"value":15219,"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":15221,"content":15222,"nodeType":197},{},[15223,15227,15232],{"data":15224,"marks":15225,"value":15226,"nodeType":183},{},[],"Avant tout engagement, demandez au vendeur ",{"data":15228,"marks":15229,"value":15231,"nodeType":183},{},[15230],{"type":233},"l'historique des paiements du loyer sur les 12 derniers mois",{"data":15233,"marks":15234,"value":15235,"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":15237,"content":15238,"nodeType":197},{},[15239,15243,15248],{"data":15240,"marks":15241,"value":15242,"nodeType":183},{},[],"Le vendeur doit vous fournir des documents essentiels : ",{"data":15244,"marks":15245,"value":15247,"nodeType":183},{},[15246],{"type":233},"le bail en cours signé, les quittances de loyer des 12 derniers mois, l'état des lieux d'entrée",{"data":15249,"marks":15250,"value":15251,"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":15253,"content":15254,"nodeType":197},{},[15255,15259,15264],{"data":15256,"marks":15257,"value":15258,"nodeType":183},{},[],"L'achat immobilier d'un bien occupé suit un calendrier similaire à un bien vacant, avec une étape supplémentaire : ",{"data":15260,"marks":15261,"value":15263,"nodeType":183},{},[15262],{"type":233},"l'information du locataire",{"data":15265,"marks":15266,"value":15267,"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":15269,"content":15270,"nodeType":197},{},[15271,15274,15279,15282,15290],{"data":15272,"marks":15273,"value":7957,"nodeType":183},{},[],{"data":15275,"marks":15276,"value":15278,"nodeType":183},{},[15277],{"type":233},"Guide complet",{"data":15280,"marks":15281,"value":8280,"nodeType":183},{},[],{"data":15283,"content":15285,"nodeType":192},{"uri":15284},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-demarches",[15286],{"data":15287,"marks":15288,"value":15289,"nodeType":183},{},[],"Quelles sont les démarches pour acheter un bien déjà loué ?",{"data":15291,"marks":15292,"value":163,"nodeType":183},{},[],{"data":15294,"content":15295,"nodeType":891},{},[15296],{"data":15297,"marks":15298,"value":15299,"nodeType":183},{},[],"Cas particulier : zone tendue",{"data":15301,"content":15302,"nodeType":197},{},[15303,15307,15312],{"data":15304,"marks":15305,"value":15306,"nodeType":183},{},[],"Les zones tendues (définies par décret) imposent un ",{"data":15308,"marks":15309,"value":15311,"nodeType":183},{},[15310],{"type":233},"encadrement strict des loyers",{"data":15313,"marks":15314,"value":15315,"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":15317,"content":15318,"nodeType":197},{},[15319,15323,15328],{"data":15320,"marks":15321,"value":15322,"nodeType":183},{},[],"La loi impose de respecter le ",{"data":15324,"marks":15325,"value":15327,"nodeType":183},{},[15326],{"type":233},"loyer du locataire en place",{"data":15329,"marks":15330,"value":15331,"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":15333,"content":15334,"nodeType":197},{},[15335,15338,15343,15346,15354],{"data":15336,"marks":15337,"value":7957,"nodeType":183},{},[],{"data":15339,"marks":15340,"value":15342,"nodeType":183},{},[15341],{"type":233},"Impact sur votre investissement",{"data":15344,"marks":15345,"value":8280,"nodeType":183},{},[],{"data":15347,"content":15349,"nodeType":192},{"uri":15348},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Facheter-un-bien-deja-loue-en-zone-tendue",[15350],{"data":15351,"marks":15352,"value":15353,"nodeType":183},{},[],"Acheter un bien déjà loué en zone tendue : quel impact ?",{"data":15355,"marks":15356,"value":163,"nodeType":183},{},[],{"data":15358,"content":15359,"nodeType":445},{},[15360],{"data":15361,"marks":15362,"value":15363,"nodeType":183},{},[],"Gérer le bien après l'achat",{"data":15365,"content":15366,"nodeType":891},{},[15367],{"data":15368,"marks":15369,"value":15370,"nodeType":183},{},[],"Augmentation du loyer possible ?",{"data":15372,"content":15373,"nodeType":197},{},[15374],{"data":15375,"marks":15376,"value":15377,"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":15379,"content":15380,"nodeType":197},{},[15381,15385,15390],{"data":15382,"marks":15383,"value":15384,"nodeType":183},{},[],"Vous pouvez réviser le loyer ",{"data":15386,"marks":15387,"value":15389,"nodeType":183},{},[15388],{"type":233},"une fois par an",{"data":15391,"marks":15392,"value":15393,"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":15395,"content":15396,"nodeType":197},{},[15397,15400,15405,15408,15416],{"data":15398,"marks":15399,"value":7957,"nodeType":183},{},[],{"data":15401,"marks":15402,"value":15404,"nodeType":183},{},[15403],{"type":233},"Stratégies légales",{"data":15406,"marks":15407,"value":8280,"nodeType":183},{},[],{"data":15409,"content":15411,"nodeType":192},{"uri":15410},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-augmentation-loyer",[15412],{"data":15413,"marks":15414,"value":15415,"nodeType":183},{},[],"Comment augmenter le loyer lors du rachat d'un bien occupé ?",{"data":15417,"marks":15418,"value":163,"nodeType":183},{},[],{"data":15420,"content":15421,"nodeType":891},{},[15422],{"data":15423,"marks":15424,"value":15425,"nodeType":183},{},[],"Peut-on faire des travaux ?",{"data":15427,"content":15428,"nodeType":197},{},[15429],{"data":15430,"marks":15431,"value":15432,"nodeType":183},{},[],"La réalisation de travaux de rénovation dans un logement occupé est encadrée par la loi et dépend de leur nature.",{"data":15434,"content":15435,"nodeType":197},{},[15436,15440,15445,15449,15454],{"data":15437,"marks":15438,"value":15439,"nodeType":183},{},[],"Vous pouvez réaliser librement les ",{"data":15441,"marks":15442,"value":15444,"nodeType":183},{},[15443],{"type":233},"travaux urgents",{"data":15446,"marks":15447,"value":15448,"nodeType":183},{},[]," (réparation de fuite, remplacement de chaudière défectueuse) qui concernent la sécurité ou la salubrité. Pour les ",{"data":15450,"marks":15451,"value":15453,"nodeType":183},{},[15452],{"type":233},"travaux d'amélioration",{"data":15455,"marks":15456,"value":15457,"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":15459,"content":15460,"nodeType":197},{},[15461,15465,15470],{"data":15462,"marks":15463,"value":15464,"nodeType":183},{},[],"Les travaux ne doivent jamais excéder ",{"data":15466,"marks":15467,"value":15469,"nodeType":183},{},[15468],{"type":233},"21 jours consécutifs",{"data":15471,"marks":15472,"value":15473,"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":15475,"content":15476,"nodeType":197},{},[15477,15480,15485,15488,15496],{"data":15478,"marks":15479,"value":7957,"nodeType":183},{},[],{"data":15481,"marks":15482,"value":15484,"nodeType":183},{},[15483],{"type":233},"Droits et procédures",{"data":15486,"marks":15487,"value":8280,"nodeType":183},{},[],{"data":15489,"content":15491,"nodeType":192},{"uri":15490},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fbien-occupe-travaux",[15492],{"data":15493,"marks":15494,"value":15495,"nodeType":183},{},[],"Faire des travaux dans un logement occupé, c'est possible ?",{"data":15497,"marks":15498,"value":163,"nodeType":183},{},[],{"data":15500,"content":15501,"nodeType":445},{},[15502],{"data":15503,"marks":15504,"value":15505,"nodeType":183},{},[],"Cas particuliers et situations spécifiques",{"data":15507,"content":15508,"nodeType":891},{},[15509],{"data":15510,"marks":15511,"value":15512,"nodeType":183},{},[],"Acheter pour habiter soi-même",{"data":15514,"content":15515,"nodeType":197},{},[15516],{"data":15517,"marks":15518,"value":15519,"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":15521,"content":15522,"nodeType":197},{},[15523,15527,15532,15536,15541],{"data":15524,"marks":15525,"value":15526,"nodeType":183},{},[],"Pour récupérer le logement, vous devez délivrer au locataire un ",{"data":15528,"marks":15529,"value":15531,"nodeType":183},{},[15530],{"type":233},"congé pour reprise",{"data":15533,"marks":15534,"value":15535,"nodeType":183},{},[]," en respectant des délais légaux stricts : ",{"data":15537,"marks":15538,"value":15540,"nodeType":183},{},[15539],{"type":233},"6 mois de préavis pour une location vide, 3 mois pour une location meublée",{"data":15542,"marks":15543,"value":15544,"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":15546,"content":15547,"nodeType":197},{},[15548],{"data":15549,"marks":15550,"value":15551,"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":15553,"content":15554,"nodeType":197},{},[15555,15559,15564],{"data":15556,"marks":15557,"value":15558,"nodeType":183},{},[],"Vous pouvez négocier une ",{"data":15560,"marks":15561,"value":15563,"nodeType":183},{},[15562],{"type":233},"compensation financière",{"data":15565,"marks":15566,"value":15567,"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":15569,"content":15570,"nodeType":197},{},[15571,15574,15579,15582,15589],{"data":15572,"marks":15573,"value":7957,"nodeType":183},{},[],{"data":15575,"marks":15576,"value":15578,"nodeType":183},{},[15577],{"type":233},"Procédures et délais",{"data":15580,"marks":15581,"value":8280,"nodeType":183},{},[],{"data":15583,"content":15584,"nodeType":192},{"uri":12391},[15585],{"data":15586,"marks":15587,"value":15588,"nodeType":183},{},[],"Puis-je acheter un appartement déjà loué pour l'habiter ?",{"data":15590,"marks":15591,"value":163,"nodeType":183},{},[],{"data":15593,"content":15594,"nodeType":891},{},[15595],{"data":15596,"marks":15597,"value":15598,"nodeType":183},{},[],"Comprendre la perspective du vendeur",{"data":15600,"content":15601,"nodeType":197},{},[15602],{"data":15603,"marks":15604,"value":15605,"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":15607,"content":15608,"nodeType":197},{},[15609,15613,15618],{"data":15610,"marks":15611,"value":15612,"nodeType":183},{},[],"Les vendeurs optent pour cette stratégie pour ",{"data":15614,"marks":15615,"value":15617,"nodeType":183},{},[15616],{"type":233},"éviter la vacance locative",{"data":15619,"marks":15620,"value":15621,"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":15623,"content":15624,"nodeType":197},{},[15625,15629,15634],{"data":15626,"marks":15627,"value":15628,"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":15630,"marks":15631,"value":15633,"nodeType":183},{},[15632],{"type":233},"preuve tangible de la rentabilité locative",{"data":15635,"marks":15636,"value":15637,"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":15639,"content":15640,"nodeType":197},{},[15641,15644,15649,15652,15660],{"data":15642,"marks":15643,"value":7957,"nodeType":183},{},[],{"data":15645,"marks":15646,"value":15648,"nodeType":183},{},[15647],{"type":233},"Comprendre le marché",{"data":15650,"marks":15651,"value":8280,"nodeType":183},{},[],{"data":15653,"content":15655,"nodeType":192},{"uri":15654},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Fvendre\u002Fvendre-bien-loue",[15656],{"data":15657,"marks":15658,"value":15659,"nodeType":183},{},[],"Notre guide pour la vente d'un appartement loué",{"data":15661,"marks":15662,"value":163,"nodeType":183},{},[],{"data":15664,"content":15665,"nodeType":445},{},[15666],{"data":15667,"marks":15668,"value":15669,"nodeType":183},{},[],"Trouver le bon bien déjà loué",{"data":15671,"content":15672,"nodeType":891},{},[15673],{"data":15674,"marks":15675,"value":15676,"nodeType":183},{},[],"Où chercher des appartements occupés ?",{"data":15678,"content":15679,"nodeType":197},{},[15680],{"data":15681,"marks":15682,"value":15683,"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":15685,"content":15686,"nodeType":197},{},[15687,15691,15696],{"data":15688,"marks":15689,"value":15690,"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":15692,"marks":15693,"value":15695,"nodeType":183},{},[15694],{"type":233},"le statut \"occupé\" n'est pas toujours précisé",{"data":15697,"marks":15698,"value":15699,"nodeType":183},{},[]," dans les critères de recherche. Cette fragmentation de l'information complique l'accès aux meilleures opportunités d'investissement locatif.",{"data":15701,"content":15702,"nodeType":197},{},[15703,15707,15712,15716,15721],{"data":15704,"marks":15705,"value":15706,"nodeType":183},{},[],"Trackstone a été créée pour résoudre précisément ce problème : offrir aux investisseurs un accès direct à des ",{"data":15708,"marks":15709,"value":15711,"nodeType":183},{},[15710],{"type":233},"appartements déjà loués, vérifiés et analysés financièrement",{"data":15713,"marks":15714,"value":15715,"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":15717,"marks":15718,"value":15720,"nodeType":183},{},[15719],{"type":233},"taux de rendement exact, cashflow mensuel, TRI sur 10 ans",{"data":15722,"marks":15723,"value":196,"nodeType":183},{},[],{"data":15725,"content":15729,"nodeType":1091},{"target":15726},{"sys":15727},{"id":15728,"type":11,"linkType":15},"1hQA8Q3hJ6TexX2x5d6koh",[],{"data":15731,"content":15732,"nodeType":891},{},[15733],{"data":15734,"marks":15735,"value":15736,"nodeType":183},{},[],"Les critères de sélection essentiels",{"data":15738,"content":15739,"nodeType":197},{},[15740],{"data":15741,"marks":15742,"value":15743,"nodeType":183},{},[],"Tous les appartements loués ne constituent pas des investissements immobiliers pertinents. Quatre critères déterminent la qualité réelle d'une opportunité.",{"data":15745,"content":15746,"nodeType":197},{},[15747,15751,15756],{"data":15748,"marks":15749,"value":15750,"nodeType":183},{},[],"Vérifiez ",{"data":15752,"marks":15753,"value":15755,"nodeType":183},{},[15754],{"type":233},"l'historique de paiement sur 12 mois minimum",{"data":15757,"marks":15758,"value":15759,"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":15761,"content":15762,"nodeType":197},{},[15763,15767,15772],{"data":15764,"marks":15765,"value":15766,"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":15768,"marks":15769,"value":15771,"nodeType":183},{},[15770],{"type":233},"rentabilité brute maximale",{"data":15773,"marks":15774,"value":15775,"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":15777,"content":15778,"nodeType":197},{},[15779],{"data":15780,"marks":15781,"value":15782,"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":15784,"content":15785,"nodeType":197},{},[15786,15790,15795],{"data":15787,"marks":15788,"value":15789,"nodeType":183},{},[],"Ne vous contentez jamais de la rentabilité brute. Calculez le ",{"data":15791,"marks":15792,"value":15794,"nodeType":183},{},[15793],{"type":233},"rendement net-net",{"data":15796,"marks":15797,"value":15798,"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":15800,"content":15801,"nodeType":445},{},[15802],{"data":15803,"marks":15804,"value":15805,"nodeType":183},{},[],"Aspects fiscaux et financiers",{"data":15807,"content":15808,"nodeType":891},{},[15809],{"data":15810,"marks":15811,"value":15812,"nodeType":183},{},[],"Optimisation fiscale de l'investissement",{"data":15814,"content":15815,"nodeType":197},{},[15816],{"data":15817,"marks":15818,"value":15819,"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":15821,"content":15822,"nodeType":197},{},[15823,15827,15831,15835,15840],{"data":15824,"marks":15825,"value":15826,"nodeType":183},{},[],"Pour une location meublée, le ",{"data":15828,"marks":15829,"value":2213,"nodeType":183},{},[15830],{"type":233},{"data":15832,"marks":15833,"value":15834,"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":15836,"marks":15837,"value":15839,"nodeType":183},{},[15838],{"type":233},"déficit foncier",{"data":15841,"marks":15842,"value":15843,"nodeType":183},{},[]," permet de déduire vos charges (intérêts d'emprunt, taxe foncière, frais de gestion) de vos revenus fonciers.",{"data":15845,"content":15846,"nodeType":197},{},[15847,15851,15855,15859,15864],{"data":15848,"marks":15849,"value":15850,"nodeType":183},{},[],"Le dispositif ",{"data":15852,"marks":15853,"value":579,"nodeType":183},{},[15854],{"type":233},{"data":15856,"marks":15857,"value":15858,"nodeType":183},{},[]," s'adapte parfaitement aux appartements déjà loués : vous bénéficiez d'une ",{"data":15860,"marks":15861,"value":15863,"nodeType":183},{},[15862],{"type":233},"réduction d'impôt pouvant atteindre 65% du montant du loyer",{"data":15865,"marks":15866,"value":15867,"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":15869,"content":15870,"nodeType":197},{},[15871,15874,15879],{"data":15872,"marks":15873,"value":7957,"nodeType":183},{},[],{"data":15875,"marks":15876,"value":15878,"nodeType":183},{},[15877],{"type":233},"Optimisation fiscale",{"data":15880,"marks":15881,"value":12061,"nodeType":183},{},[],{"data":15883,"content":15884,"nodeType":236},{},[15885,15904],{"data":15886,"content":15887,"nodeType":240},{},[15888],{"data":15889,"content":15890,"nodeType":197},{},[15891,15894,15901],{"data":15892,"marks":15893,"value":163,"nodeType":183},{},[],{"data":15895,"content":15896,"nodeType":192},{"uri":1168},[15897],{"data":15898,"marks":15899,"value":15900,"nodeType":183},{},[],"Quels sont les avantages du dispositif Loc'Avantages ?",{"data":15902,"marks":15903,"value":163,"nodeType":183},{},[],{"data":15905,"content":15906,"nodeType":240},{},[15907],{"data":15908,"content":15909,"nodeType":197},{},[15910,15913,15920],{"data":15911,"marks":15912,"value":163,"nodeType":183},{},[],{"data":15914,"content":15915,"nodeType":192},{"uri":2222},[15916],{"data":15917,"marks":15918,"value":15919,"nodeType":183},{},[],"Comment fonctionne la défiscalisation LMNP ?",{"data":15921,"marks":15922,"value":163,"nodeType":183},{},[],{"data":15924,"content":15925,"nodeType":891},{},[15926],{"data":15927,"marks":15928,"value":15929,"nodeType":183},{},[],"Montage financier optimal",{"data":15931,"content":15932,"nodeType":197},{},[15933,15937,15942],{"data":15934,"marks":15935,"value":15936,"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":15938,"marks":15939,"value":15941,"nodeType":183},{},[15940],{"type":233},"70% à 100% des revenus locatifs",{"data":15943,"marks":15944,"value":15945,"nodeType":183},{},[]," dans votre capacité d'emprunt, contre 50-70% pour un bien vacant.",{"data":15947,"content":15948,"nodeType":197},{},[15949,15953,15958],{"data":15950,"marks":15951,"value":15952,"nodeType":183},{},[],"Présentez un dossier incluant : le bail, les quittances sur 12 mois, et le calcul de rentabilité nette montrant que ",{"data":15954,"marks":15955,"value":15957,"nodeType":183},{},[15956],{"type":233},"le loyer couvre la mensualité du prêt immobilier",{"data":15959,"marks":15960,"value":15961,"nodeType":183},{},[],". Cette démonstration de cashflow positif dès le premier mois rassure la banque et améliore vos conditions de financement.",{"sys":15963},{"type":11,"linkType":15,"id":15964},"67uAEojcx4tMK3N4z8GJzb",[15966],{"nodeType":183,"value":15967,"marks":15968,"data":15969},"l'achat de biens déjà occupés",[],{},{"nodeType":183,"value":15971,"marks":15972,"data":15973}," 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":1091,"data":15975,"content":15994},{"target":15976},{"metadata":15977,"sys":15980,"fields":15990},{"tags":15978,"concepts":15979},[],[],{"space":15981,"id":15983,"type":15,"createdAt":15984,"updatedAt":15985,"environment":15986,"publishedVersion":114,"revision":55,"contentType":15988,"locale":28},{"sys":15982},{"type":11,"linkType":12,"id":13},"3iH9FXmGghtyId54wCly7c","2024-05-16T19:03:33.897Z","2025-01-14T09:40:25.799Z",{"sys":15987},{"id":20,"type":11,"linkType":21},{"sys":15989},{"type":11,"linkType":26,"id":3033},{"name":15991,"style":3901,"title":15992,"actionTitle":15993,"actionUrl":1110},"Trouver un bien déjà loué","Investissez dans des biens immobiliers vérifiés, rentables et déjà loués","Voir la rentabilité des dernières opportunités",[],{"nodeType":891,"data":15996,"content":15997},{},[15998],{"nodeType":183,"value":15999,"marks":16000,"data":16002},"Fiscalité toujours plus avantageuse que la location nue",[16001],{"type":233},{},{"nodeType":197,"data":16004,"content":16005},{},[16006,16009,16016,16020,16024,16028,16036],{"nodeType":183,"value":163,"marks":16007,"data":16008},[],{},{"nodeType":192,"data":16010,"content":16011},{"uri":5732},[16012],{"nodeType":183,"value":16013,"marks":16014,"data":16015},"Le LMNP conserve une supériorité fiscale structurelle face à la location vide",[],{},{"nodeType":183,"value":16017,"marks":16018,"data":16019},". Au régime micro-BIC, l'abattement forfaitaire de 50% pour les locations longue durée (",[],{},{"nodeType":183,"value":12934,"marks":16021,"data":16023},[16022],{"type":233},{},{"nodeType":183,"value":16025,"marks":16026,"data":16027}," de plafond) surpasse ",[],{},{"nodeType":192,"data":16029,"content":16031},{"uri":16030},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fmicro-foncier-2026-abattement-de-50-ou-30",[16032],{"nodeType":183,"value":16033,"marks":16034,"data":16035},"les 30% de la location nue",[],{},{"nodeType":183,"value":16037,"marks":16038,"data":16039}," (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":445,"data":16041,"content":16042},{},[16043],{"nodeType":183,"value":16044,"marks":16045,"data":16046},"Qui est impacté et comment réagir ?",[],{},{"nodeType":891,"data":16048,"content":16049},{},[16050],{"nodeType":183,"value":16051,"marks":16052,"data":16053},"Loueurs Airbnb et meublés de tourisme non classés",[],{},{"nodeType":197,"data":16055,"content":16056},{},[16057],{"nodeType":183,"value":16058,"marks":16059,"data":16061},"🔴 FORTEMENT IMPACTÉS (mesure confirmée 2026)",[16060],{"type":233},{},{"nodeType":197,"data":16063,"content":16064},{},[16065],{"nodeType":183,"value":16066,"marks":16067,"data":16068},"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":891,"data":16070,"content":16071},{},[16072],{"nodeType":183,"value":16073,"marks":16074,"data":16075},"Investisseurs en résidences services (étudiants, seniors, affaires)",[],{},{"nodeType":197,"data":16077,"content":16078},{},[16079],{"nodeType":183,"value":16080,"marks":16081,"data":16083},"🟢 PEU IMPACTÉS (location longue durée préservée)",[16082],{"type":233},{},{"nodeType":197,"data":16085,"content":16086},{},[16087,16091,16095],{"nodeType":183,"value":16088,"marks":16089,"data":16090},"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":12934,"marks":16092,"data":16094},[16093],{"type":233},{},{"nodeType":183,"value":16096,"marks":16097,"data":16098}," et abattement de 50% maintenus. La loi anti-Airbnb ne concerne que les locations touristiques de courte durée. ",[],{},{"nodeType":891,"data":16100,"content":16101},{},[16102],{"nodeType":183,"value":16103,"marks":16104,"data":16105},"Propriétaires en location meublée classique (bail mobilité, étudiant)",[],{},{"nodeType":197,"data":16107,"content":16108},{},[16109],{"nodeType":183,"value":16110,"marks":16111,"data":16113},"🟢 PEU IMPACTÉS à court terme",[16112],{"type":233},{},{"nodeType":197,"data":16115,"content":16116},{},[16117,16121,16126,16131],{"nodeType":183,"value":16118,"marks":16119,"data":16120},"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":16122,"marks":16123,"data":16125},"83 600 € ",[16124],{"type":233},{},{"nodeType":183,"value":16127,"marks":16128,"data":16130},"(revalorisé 2026) ",[16129],{"type":10071},{},{"nodeType":183,"value":16132,"marks":16133,"data":16134},"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":891,"data":16136,"content":16137},{},[16138],{"nodeType":183,"value":16139,"marks":16140,"data":16141},"Nouveaux investisseurs en projet d'acquisition",[],{},{"nodeType":197,"data":16143,"content":16144},{},[16145],{"nodeType":183,"value":16146,"marks":16147,"data":16149},"🟢 CADRE STABILISÉ POUR 2026",[16148],{"type":233},{},{"nodeType":197,"data":16151,"content":16152},{},[16153],{"nodeType":183,"value":16154,"marks":16155,"data":16156},"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":16158,"content":16159},{},[16160,16165],{"nodeType":183,"value":16161,"marks":16162,"data":16164},"Seule exception",[16163],{"type":233},{},{"nodeType":183,"value":16166,"marks":16167,"data":16168}," : 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":16170,"content":16171},{},[16172],{"nodeType":183,"value":16173,"marks":16174,"data":16175},"Pour les patrimoines multi-biens, la SCI à l'IS reste une alternative protégée des évolutions réglementaires LMNP.",[],{},{"nodeType":445,"data":16177,"content":16178},{},[16179],{"nodeType":183,"value":16180,"marks":16181,"data":16182},"Stratégies d'optimisation de l'investissement LMNP en 2026",[],{},{"nodeType":891,"data":16184,"content":16185},{},[16186],{"nodeType":183,"value":16187,"marks":16188,"data":16189},"Privilégier la détention longue durée (au-delà de 22 ans)",[],{},{"nodeType":197,"data":16191,"content":16192},{},[16193],{"nodeType":183,"value":16194,"marks":16195,"data":16196},"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":891,"data":16198,"content":16199},{},[16200],{"nodeType":183,"value":16201,"marks":16202,"data":16203},"Quand choisir le régime réel plutôt que le micro-BIC ?",[],{},{"nodeType":453,"data":16205,"content":16206},{},[16207,16249,16292,16335,16378,16421],{"nodeType":457,"data":16208,"content":16209},{},[16210,16219,16229,16239],{"nodeType":461,"data":16211,"content":16212},{},[16213],{"nodeType":197,"data":16214,"content":16215},{},[16216],{"nodeType":183,"value":5426,"marks":16217,"data":16218},[],{},{"nodeType":461,"data":16220,"content":16221},{},[16222],{"nodeType":197,"data":16223,"content":16224},{},[16225],{"nodeType":183,"value":16226,"marks":16227,"data":16228},"Micro-BIC",[],{},{"nodeType":461,"data":16230,"content":16231},{},[16232],{"nodeType":197,"data":16233,"content":16234},{},[16235],{"nodeType":183,"value":16236,"marks":16237,"data":16238},"Régime Réel",[],{},{"nodeType":461,"data":16240,"content":16241},{},[16242],{"nodeType":197,"data":16243,"content":16244},{},[16245],{"nodeType":183,"value":16246,"marks":16247,"data":16248},"Seuil de bascule",[],{},{"nodeType":457,"data":16250,"content":16251},{},[16252,16262,16272,16282],{"nodeType":461,"data":16253,"content":16254},{},[16255],{"nodeType":197,"data":16256,"content":16257},{},[16258],{"nodeType":183,"value":16259,"marks":16260,"data":16261},"Charges réelles",[],{},{"nodeType":461,"data":16263,"content":16264},{},[16265],{"nodeType":197,"data":16266,"content":16267},{},[16268],{"nodeType":183,"value":16269,"marks":16270,"data":16271},"\u003C 50% des loyers",[],{},{"nodeType":461,"data":16273,"content":16274},{},[16275],{"nodeType":197,"data":16276,"content":16277},{},[16278],{"nodeType":183,"value":16279,"marks":16280,"data":16281},"> 50% des loyers",[],{},{"nodeType":461,"data":16283,"content":16284},{},[16285],{"nodeType":197,"data":16286,"content":16287},{},[16288],{"nodeType":183,"value":16289,"marks":16290,"data":16291},"Si charges + travaux élevés",[],{},{"nodeType":457,"data":16293,"content":16294},{},[16295,16305,16315,16325],{"nodeType":461,"data":16296,"content":16297},{},[16298],{"nodeType":197,"data":16299,"content":16300},{},[16301],{"nodeType":183,"value":16302,"marks":16303,"data":16304},"Loyers annuels",[],{},{"nodeType":461,"data":16306,"content":16307},{},[16308],{"nodeType":197,"data":16309,"content":16310},{},[16311],{"nodeType":183,"value":16312,"marks":16313,"data":16314},"\u003C 30 000 €",[],{},{"nodeType":461,"data":16316,"content":16317},{},[16318],{"nodeType":197,"data":16319,"content":16320},{},[16321],{"nodeType":183,"value":16322,"marks":16323,"data":16324},"> 30 000 €",[],{},{"nodeType":461,"data":16326,"content":16327},{},[16328],{"nodeType":197,"data":16329,"content":16330},{},[16331],{"nodeType":183,"value":16332,"marks":16333,"data":16334},"Volume de 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récemment",[],{},{"nodeType":457,"data":16379,"content":16380},{},[16381,16391,16401,16411],{"nodeType":461,"data":16382,"content":16383},{},[16384],{"nodeType":197,"data":16385,"content":16386},{},[16387],{"nodeType":183,"value":16388,"marks":16389,"data":16390},"Complexité",[],{},{"nodeType":461,"data":16392,"content":16393},{},[16394],{"nodeType":197,"data":16395,"content":16396},{},[16397],{"nodeType":183,"value":16398,"marks":16399,"data":16400},"Déclaration simple",[],{},{"nodeType":461,"data":16402,"content":16403},{},[16404],{"nodeType":197,"data":16405,"content":16406},{},[16407],{"nodeType":183,"value":16408,"marks":16409,"data":16410},"Comptabilité complète",[],{},{"nodeType":461,"data":16412,"content":16413},{},[16414],{"nodeType":197,"data":16415,"content":16416},{},[16417],{"nodeType":183,"value":16418,"marks":16419,"data":16420},"Acceptation 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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":891,"data":16472,"content":16473},{},[16474],{"nodeType":183,"value":16475,"marks":16476,"data":16477},"Faire classer votre meublé de tourisme ASAP",[],{},{"nodeType":197,"data":16479,"content":16480},{},[16481],{"nodeType":183,"value":16482,"marks":16483,"data":16484},"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":891,"data":16486,"content":16487},{},[16488],{"nodeType":183,"value":16489,"marks":16490,"data":16491},"Anticiper avec une SCI à l'IS pour les gros patrimoines",[],{},{"nodeType":197,"data":16493,"content":16494},{},[16495],{"nodeType":183,"value":16496,"marks":16497,"data":16498},"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. 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Les amortissements qui ont réduit votre impôt pendant la location viennent augmenter votre plus-value taxable lors de la cession.",[],{},{"nodeType":197,"data":16575,"content":16576},{},[16577,16582],{"nodeType":183,"value":16578,"marks":16579,"data":16581},"Formule :",[16580],{"type":233},{},{"nodeType":183,"value":16583,"marks":16584,"data":16585}," Plus-value imposable = Prix de vente - (Prix d'achat - Amortissements déduits)",[],{},{"nodeType":197,"data":16587,"content":16588},{},[16589,16594],{"nodeType":183,"value":16590,"marks":16591,"data":16593},"Exemple rapide :",[16592],{"type":233},{},{"nodeType":183,"value":16595,"marks":16596,"data":16597}," 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":891,"data":16599,"content":16600},{},[16601],{"nodeType":183,"value":16602,"marks":16603,"data":16605},"Qui est concerné ?",[16604],{"type":233},{},{"nodeType":197,"data":16607,"content":16608},{},[16609],{"nodeType":183,"value":16610,"marks":16611,"data":16613},"✅ Soumis à la réintégration :",[16612],{"type":233},{},{"nodeType":236,"data":16615,"content":16616},{},[16617,16627,16637],{"nodeType":240,"data":16618,"content":16619},{},[16620],{"nodeType":197,"data":16621,"content":16622},{},[16623],{"nodeType":183,"value":16624,"marks":16625,"data":16626},"Locations meublées classiques (bail annuel, bail mobilité)",[],{},{"nodeType":240,"data":16628,"content":16629},{},[16630],{"nodeType":197,"data":16631,"content":16632},{},[16633],{"nodeType":183,"value":16634,"marks":16635,"data":16636},"Meublés de tourisme (classés ou non)",[],{},{"nodeType":240,"data":16638,"content":16639},{},[16640],{"nodeType":197,"data":16641,"content":16642},{},[16643],{"nodeType":183,"value":16644,"marks":16645,"data":16646},"Résidences de tourisme et d'affaires",[],{},{"nodeType":197,"data":16648,"content":16649},{},[16650],{"nodeType":183,"value":16651,"marks":16652,"data":16654},"❌ EXCLUS de la réintégration :",[16653],{"type":233},{},{"nodeType":236,"data":16656,"content":16657},{},[16658,16668,16679],{"nodeType":240,"data":16659,"content":16660},{},[16661],{"nodeType":197,"data":16662,"content":16663},{},[16664],{"nodeType":183,"value":10171,"marks":16665,"data":16667},[16666],{"type":233},{},{"nodeType":240,"data":16669,"content":16670},{},[16671],{"nodeType":197,"data":16672,"content":16673},{},[16674],{"nodeType":183,"value":16675,"marks":16676,"data":16678},"Résidences seniors",[16677],{"type":233},{},{"nodeType":240,"data":16680,"content":16681},{},[16682],{"nodeType":197,"data":16683,"content":16684},{},[16685],{"nodeType":183,"value":16686,"marks":16687,"data":16689},"EHPAD et résidences médicalisées",[16688],{"type":233},{},{"nodeType":197,"data":16691,"content":16692},{},[16693],{"nodeType":183,"value":16694,"marks":16695,"data":16696},"Cette exemption permet aux investisseurs en résidences gérées de conserver l'intégralité de l'avantage fiscal historique du LMNP : amortissement pendant la détention sans pénalité à la revente.",[],{},{"nodeType":197,"data":16698,"content":16699},{},[16700,16705],{"nodeType":183,"value":16701,"marks":16702,"data":16704},"À retenir :",[16703],{"type":233},{},{"nodeType":183,"value":16706,"marks":16707,"data":16708}," 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":891,"data":16710,"content":16711},{},[16712],{"nodeType":183,"value":16713,"marks":16714,"data":16715},"Tableau comparatif avant\u002Faprès 2025",[],{},{"nodeType":453,"data":16717,"content":16718},{},[16719,16751,16785,16819],{"nodeType":457,"data":16720,"content":16721},{},[16722,16731,16741],{"nodeType":461,"data":16723,"content":16724},{},[16725],{"nodeType":197,"data":16726,"content":16727},{},[16728],{"nodeType":183,"value":5426,"marks":16729,"data":16730},[],{},{"nodeType":461,"data":16732,"content":16733},{},[16734],{"nodeType":197,"data":16735,"content":16736},{},[16737],{"nodeType":183,"value":16738,"marks":16739,"data":16740},"Avant 2025",[],{},{"nodeType":461,"data":16742,"content":16743},{},[16744],{"nodeType":197,"data":16745,"content":16746},{},[16747],{"nodeType":183,"value":16748,"marks":16749,"data":16750},"Depuis 2025",[],{},{"nodeType":457,"data":16752,"content":16753},{},[16754,16765,16775],{"nodeType":461,"data":16755,"content":16756},{},[16757],{"nodeType":197,"data":16758,"content":16759},{},[16760],{"nodeType":183,"value":16761,"marks":16762,"data":16764},"Calcul plus-value",[16763],{"type":233},{},{"nodeType":461,"data":16766,"content":16767},{},[16768],{"nodeType":197,"data":16769,"content":16770},{},[16771],{"nodeType":183,"value":16772,"marks":16773,"data":16774},"Prix vente - 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Le calcul du ",[],{},{"nodeType":342,"data":17234,"content":17780},{"target":17235},{"metadata":17236,"sys":17239,"fields":17250},{"tags":17237,"concepts":17238},[],[],{"space":17240,"id":17242,"type":15,"createdAt":17243,"updatedAt":17244,"environment":17245,"publishedVersion":17247,"revision":357,"contentType":17248,"locale":28},{"sys":17241},{"type":11,"linkType":12,"id":13},"NCRTVhgoVroLuEojqbDiH","2022-11-19T21:36:00.537Z","2024-05-24T13:12:18.791Z",{"sys":17246},{"id":20,"type":11,"linkType":21},46,{"sys":17249},{"type":11,"linkType":26,"id":117},{"publishDate":17251,"title":17252,"slug":17253,"category":3429,"author":133,"featureImage":17254,"excerpt":17277,"content":17278,"seoComponent":17777},"2022-11-13T00:00+01:00","TRI immobilier : comprendre son rôle dans l’investissement locatif","tri-investissement-locatif",{"metadata":17255,"sys":17258,"fields":17266},{"tags":17256,"concepts":17257},[],[],{"space":17259,"id":17261,"type":157,"createdAt":17262,"updatedAt":17263,"environment":17264,"publishedVersion":8362,"revision":55,"locale":28},{"sys":17260},{"type":11,"linkType":12,"id":13},"1VC5cYQWoaEV4F9N9eCjcl","2021-12-31T16:03:05.359Z","2021-12-31T16:03:15.004Z",{"sys":17265},{"id":20,"type":11,"linkType":21},{"title":17267,"description":17268,"file":17269},"Trackstone - TRI immobilier","Définition et importance du TRI dans un investissement immobilier",{"url":17270,"details":17271,"fileName":17276,"contentType":171},"\u002F\u002Fimages.ctfassets.net\u002Fu8q7ohrvdh1o\u002F1VC5cYQWoaEV4F9N9eCjcl\u002Fc3d417b3f7f52ab74ba99e4187e2c4ad\u002FTRI_immobilier.jpg",{"size":17272,"image":17273},65368,{"width":17274,"height":17275},1202,800,"TRI immobilier.jpg","Quel est l'objectif de cette méthode ? Comment calculer le TRI ? ",{"nodeType":198,"data":17279,"content":17280},{},[17281,17288,17295,17301,17307,17313,17320,17327,17334,17353,17373,17380,17387,17394,17401,17409,17432,17440,17483,17491,17498,17505,17512,17519,17526,17560,17567,17574,17594,17601,17641,17669,17687,17694,17718,17736,17752,17758],{"nodeType":197,"data":17282,"content":17283},{},[17284],{"nodeType":183,"value":17285,"marks":17286,"data":17287},"Lorsqu'on souhaite investir dans l'immobilier, le rendement est un des points clés pour vérifier la qualité de cet investissement. Mais le rendement locatif classique ne prend pas en compte l'origine des fonds et des flux financiers qui permettent l'achat. Pour ça, on utilise le TRI, taux de rendement interne. ",[],{},{"nodeType":197,"data":17289,"content":17290},{},[17291],{"nodeType":183,"value":17292,"marks":17293,"data":17294},"Quel est l'objectif de cette méthode ? Comment calculer le TRI ? Comment comparer efficacement les investissements en fonction de ce calcul ? On vous dit tout sur le taux de rendement interne en immobilier.",[],{},{"nodeType":197,"data":17296,"content":17297},{},[17298],{"nodeType":183,"value":163,"marks":17299,"data":17300},[],{},{"nodeType":1091,"data":17302,"content":17306},{"target":17303},{"sys":17304},{"id":17305,"type":11,"linkType":15},"AeqHKynvSJo8JCS3NBuVc",[],{"nodeType":197,"data":17308,"content":17309},{},[17310],{"nodeType":183,"value":163,"marks":17311,"data":17312},[],{},{"nodeType":445,"data":17314,"content":17315},{},[17316],{"nodeType":183,"value":17317,"marks":17318,"data":17319},"Qu'est-ce que le TRI ?",[],{},{"nodeType":197,"data":17321,"content":17322},{},[17323],{"nodeType":183,"value":17324,"marks":17325,"data":17326},"Le TRI (taux de rentabilité interne, ou taux de rendement interne) est un indicateur financier qui aide à la décision en matière d’investissement. C'est une notion que l'on retrouve dans d'autres types d'investissement, comme l'investissement financier ou bien industriel. Il calcule la performance et donc la qualité d'un investissement. ",[],{},{"nodeType":197,"data":17328,"content":17329},{},[17330],{"nodeType":183,"value":17331,"marks":17332,"data":17333},"Dans son calcul, le TRI prend en compte tous les flux financiers concernant un investissement sur un an, pour aboutir à un taux moyen de rendement sur l'année. Il permet simplement à l'investisseur de se projeter et d'anticiper également les différents scénarios possibles en cas de revente, et la potentielle plus value. ",[],{},{"nodeType":197,"data":17335,"content":17336},{},[17337,17341,17349],{"nodeType":183,"value":17338,"marks":17339,"data":17340},"Son calcul tient également compte de l’effet de levier du crédit en fonction de l’apport personnel de départ. Il compare donc plusieurs investissements entre eux. Il est lié à ",[],{},{"nodeType":192,"data":17342,"content":17344},{"uri":17343},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fvan-investissement-locatif",[17345],{"nodeType":183,"value":17346,"marks":17347,"data":17348},"la notion de VAN (valeur actuelle nette)",[],{},{"nodeType":183,"value":17350,"marks":17351,"data":17352}," car il fait en sorte que celui soit égal à zéro. En effet, la valeur actuelle des entrées de fonds équivaut donc à la valeur actuelle des sorties de fonds. Notez que plus le TRI est élevé, plus le projet immobilier est intéressant.",[],{},{"nodeType":197,"data":17354,"content":17355},{},[17356,17360,17364,17369],{"nodeType":183,"value":11065,"marks":17357,"data":17359},[17358],{"type":233},{},{"nodeType":183,"value":17361,"marks":17362,"data":17363}," : Notez que le TRI est plutôt adapté pour ",[],{},{"nodeType":183,"value":17365,"marks":17366,"data":17368},"évaluer si un investissement locatif est rentable",[17367],{"type":233},{},{"nodeType":183,"value":17370,"marks":17371,"data":17372}," et moins à comparer deux placements entre eux.",[],{},{"nodeType":445,"data":17374,"content":17375},{},[17376],{"nodeType":183,"value":17377,"marks":17378,"data":17379},"Comment calculer son TRI ?",[],{},{"nodeType":197,"data":17381,"content":17382},{},[17383],{"nodeType":183,"value":17384,"marks":17385,"data":17386},"Pour connaître la valeur de votre TRI, le calcul se base sur le montant du cashflow, donc sur le calcul de l'argent qui entre et qui sort de la poche de l'investisseur chaque mois, pour le bien immobilier.",[],{},{"nodeType":891,"data":17388,"content":17389},{},[17390],{"nodeType":183,"value":17391,"marks":17392,"data":17393},"Qu'est-ce que comprennent les flux financiers ?",[],{},{"nodeType":197,"data":17395,"content":17396},{},[17397],{"nodeType":183,"value":17398,"marks":17399,"data":17400},"Pour calculer le TRI, il faut prendre en compte tous les flux financiers entrants et sortants. Mais de quoi parle-t-on ?",[],{},{"nodeType":197,"data":17402,"content":17403},{},[17404],{"nodeType":183,"value":17405,"marks":17406,"data":17408},"Concernant les flux entrants",[17407],{"type":233},{},{"nodeType":236,"data":17410,"content":17411},{},[17412,17422],{"nodeType":240,"data":17413,"content":17414},{},[17415],{"nodeType":197,"data":17416,"content":17417},{},[17418],{"nodeType":183,"value":17419,"marks":17420,"data":17421},"Fonds propres ;",[],{},{"nodeType":240,"data":17423,"content":17424},{},[17425],{"nodeType":197,"data":17426,"content":17427},{},[17428],{"nodeType":183,"value":17429,"marks":17430,"data":17431},"Recettes de loyers. Le montage fiscal permettra aussi la déduction des intérêts d’emprunt et d’éventuels montants de travaux.",[],{},{"nodeType":197,"data":17433,"content":17434},{},[17435],{"nodeType":183,"value":17436,"marks":17437,"data":17439},"Concernant les flux sortants",[17438],{"type":233},{},{"nodeType":236,"data":17441,"content":17442},{},[17443,17453,17463,17473],{"nodeType":240,"data":17444,"content":17445},{},[17446],{"nodeType":197,"data":17447,"content":17448},{},[17449],{"nodeType":183,"value":17450,"marks":17451,"data":17452},"Charges comme la taxe foncière ;",[],{},{"nodeType":240,"data":17454,"content":17455},{},[17456],{"nodeType":197,"data":17457,"content":17458},{},[17459],{"nodeType":183,"value":17460,"marks":17461,"data":17462},"Impôts ;",[],{},{"nodeType":240,"data":17464,"content":17465},{},[17466],{"nodeType":197,"data":17467,"content":17468},{},[17469],{"nodeType":183,"value":17470,"marks":17471,"data":17472},"Frais d’assurance ;",[],{},{"nodeType":240,"data":17474,"content":17475},{},[17476],{"nodeType":197,"data":17477,"content":17478},{},[17479],{"nodeType":183,"value":17480,"marks":17481,"data":17482},"Frais de remboursement anticipé du prêt.",[],{},{"nodeType":197,"data":17484,"content":17485},{},[17486],{"nodeType":183,"value":17487,"marks":17488,"data":17490},"Formule de calcul :",[17489],{"type":233},{},{"nodeType":197,"data":17492,"content":17493},{},[17494],{"nodeType":183,"value":17495,"marks":17496,"data":17497},"TRI = (Valeur finale\u002FMontant investi) ^ (1\u002Fn) – 1",[],{},{"nodeType":197,"data":17499,"content":17500},{},[17501],{"nodeType":183,"value":17502,"marks":17503,"data":17504},"La formule concerne donc la valeur finale, le montant investi ainsi que le nombre d'années. C'est une formule complexe à réaliser. Pour être en mesure de connaître votre TRI sans être un professionnel des mathématiques, de nombreux simulateurs existent sur Internet. ",[],{},{"nodeType":197,"data":17506,"content":17507},{},[17508],{"nodeType":183,"value":17509,"marks":17510,"data":17511},"Vous pouvez également opter pour forme d'Excel. Il suffit d'entrer vos données et vous obtenez votre tri en un instant : un gain de temps non négligeable.",[],{},{"nodeType":445,"data":17513,"content":17514},{},[17515],{"nodeType":183,"value":17516,"marks":17517,"data":17518},"Quelles données entrer ?",[],{},{"nodeType":197,"data":17520,"content":17521},{},[17522],{"nodeType":183,"value":17523,"marks":17524,"data":17525},"L’investisseur va entrer toutes ses données, par exemple :",[],{},{"nodeType":236,"data":17527,"content":17528},{},[17529,17550],{"nodeType":240,"data":17530,"content":17531},{},[17532],{"nodeType":197,"data":17533,"content":17534},{},[17535,17539,17546],{"nodeType":183,"value":17536,"marks":17537,"data":17538},"La valeur d’acquisition du bien (",[],{},{"nodeType":192,"data":17540,"content":17541},{"uri":12488},[17542],{"nodeType":183,"value":17543,"marks":17544,"data":17545},"augmentée des frais de notaire",[],{},{"nodeType":183,"value":17547,"marks":17548,"data":17549},") ;",[],{},{"nodeType":240,"data":17551,"content":17552},{},[17553],{"nodeType":197,"data":17554,"content":17555},{},[17556],{"nodeType":183,"value":17557,"marks":17558,"data":17559},"Le montant des loyers escomptés et son revenu imposable.",[],{},{"nodeType":197,"data":17561,"content":17562},{},[17563],{"nodeType":183,"value":17564,"marks":17565,"data":17566},"Pour comprendre les résultats, notez que les tableaux fonctionnent par colonnes et par année, en précisant pour chacune de façon chronologique : les revenus nets dégagés par le bien, le montant total des charges à débourser et la hausse d’impôts imputable au bien.",[],{},{"nodeType":445,"data":17568,"content":17569},{},[17570],{"nodeType":183,"value":17571,"marks":17572,"data":17573},"On obtient quoi ?",[],{},{"nodeType":197,"data":17575,"content":17576},{},[17577,17581,17590],{"nodeType":183,"value":17578,"marks":17579,"data":17580},"Premièrement, le résultat vous indique un point important, à savoir si le bien s'autofinance ou s'il faudra aller chercher dans votre propre trésorerie pour compléter votre cash-flow annuel. Puis, le calcul du TRI se base sur la durée de remboursement de prêt, l'indication de la valeur de revente du bien, un éventuel capital restant dû à la banque et ",[],{},{"nodeType":192,"data":17582,"content":17584},{"uri":17583},"https:\u002F\u002Fwww.impots.gouv.fr\u002Fportail\u002Fparticulier\u002Fje-vends-un-bien-immobilier",[17585],{"nodeType":183,"value":17586,"marks":17587,"data":17589},"l’impôt sur la plus-value",[17588],{"type":233},{},{"nodeType":183,"value":17591,"marks":17592,"data":17593},". Vous obtenez donc le taux de rendement interne, autrement dit la rentabilité de votre projet.",[],{},{"nodeType":445,"data":17595,"content":17596},{},[17597],{"nodeType":183,"value":17598,"marks":17599,"data":17600},"Mais quelle différence avec le taux de rendement locatif ?",[],{},{"nodeType":197,"data":17602,"content":17603},{},[17604,17608,17615,17619,17626,17630,17637],{"nodeType":183,"value":17605,"marks":17606,"data":17607},"La notion de TRI est différente de celle de ",[],{},{"nodeType":192,"data":17609,"content":17610},{"uri":13185},[17611],{"nodeType":183,"value":17612,"marks":17613,"data":17614},"rendement locatif brut",[],{},{"nodeType":183,"value":17616,"marks":17617,"data":17618},", de ",[],{},{"nodeType":192,"data":17620,"content":17621},{"uri":7722},[17622],{"nodeType":183,"value":17623,"marks":17624,"data":17625},"rentabilité nette",[],{},{"nodeType":183,"value":17627,"marks":17628,"data":17629}," ou encore de ",[],{},{"nodeType":192,"data":17631,"content":17632},{"uri":4095},[17633],{"nodeType":183,"value":17634,"marks":17635,"data":17636},"rendement net-net.",[],{},{"nodeType":183,"value":17638,"marks":17639,"data":17640}," Toutes ont leur place à une certaine étape de l'investissement. Par exemple, le rendement locatif brut est un calcul très simple qui va seulement servir à trier les offres locatives, en prenant simplement en compte le coût de l'achat et le montant des loyers reçus. ",[],{},{"nodeType":197,"data":17642,"content":17643},{},[17644,17648,17653,17657,17665],{"nodeType":183,"value":17645,"marks":17646,"data":17647},"Le",[],{},{"nodeType":183,"value":17649,"marks":17650,"data":17652}," calcul du TRI est beaucoup plus précis",[17651],{"type":233},{},{"nodeType":183,"value":17654,"marks":17655,"data":17656}," et vous indiquera si l'investissement est réellement rentable ou non en prenant chaque critère en compte pour être fidèle à la réalité. Il prend en compte l’origine des fonds et des flux financiers, l’impact de l’",[],{},{"nodeType":192,"data":17658,"content":17660},{"uri":17659},"https:\u002F\u002Fwww.bevouac.com\u002Fblog\u002Fdecrocher-credit-immobilier",[17661],{"nodeType":183,"value":17662,"marks":17663,"data":17664},"argent emprunté à la banque",[],{},{"nodeType":183,"value":17666,"marks":17667,"data":17668}," durant votre emprunt, l’évolution des flux comme l’inflation. En bref, chaque fluctuation possible tout au long de l'investissement entre dans le calcul.",[],{},{"nodeType":197,"data":17670,"content":17671},{},[17672,17676,17684],{"nodeType":183,"value":17673,"marks":17674,"data":17675},"Note : savez-vous ",[],{},{"nodeType":192,"data":17677,"content":17679},{"uri":17678},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fdouble-emprunt-achat-immobilier",[17680],{"nodeType":183,"value":17681,"marks":17682,"data":17683},"quand additionner 2 prêts bancaires ?",[],{},{"nodeType":183,"value":163,"marks":17685,"data":17686},[],{},{"nodeType":445,"data":17688,"content":17689},{},[17690],{"nodeType":183,"value":17691,"marks":17692,"data":17693},"Les limites du calcul du TRI",[],{},{"nodeType":197,"data":17695,"content":17696},{},[17697,17701,17706,17710,17715],{"nodeType":183,"value":17698,"marks":17699,"data":17700},"La notion de TRI est parfois critiquée, notamment dans le monde de la finance. En effet, on entend souvent que la décision d'investissement d'un projet ne peut se limiter à la seule analyse du TRI, puisqu'il s'agit, ni plus ni moins d'un taux pour lequel la Valeur Actuelle Nette est égale à zéro. Il ",[],{},{"nodeType":183,"value":17702,"marks":17703,"data":17705},"apporte une vue d'ensemble",[17704],{"type":233},{},{"nodeType":183,"value":17707,"marks":17708,"data":17709}," mais ne permet pas de déterminer si l'investissement va ",[],{},{"nodeType":183,"value":17711,"marks":17712,"data":17714},"créer de la valeur.",[17713],{"type":233},{},{"nodeType":183,"value":4159,"marks":17716,"data":17717},[],{},{"nodeType":197,"data":17719,"content":17720},{},[17721,17725,17732],{"nodeType":183,"value":17722,"marks":17723,"data":17724},"De plus, comme tous les calculs de rendement, il faut noter que même en connaissant la somme des loyers perçus, ",[],{},{"nodeType":192,"data":17726,"content":17727},{"uri":11604},[17728],{"nodeType":183,"value":17729,"marks":17730,"data":17731},"le risque de vacance locative ",[],{},{"nodeType":183,"value":17733,"marks":17734,"data":17735},"existe, il faut donc essayer de l'estimer justement. Il est important que l'analyse du TRI soit complétée par une analyse de la VAN.",[],{},{"nodeType":197,"data":17737,"content":17738},{},[17739,17743,17748],{"nodeType":183,"value":17740,"marks":17741,"data":17742},"En conclusion, le TRI ou le taux de rendement interne en immobilier est un indicateur financier qui ",[],{},{"nodeType":183,"value":17744,"marks":17745,"data":17747},"aide à la prise de décision",[17746],{"type":233},{},{"nodeType":183,"value":17749,"marks":17750,"data":17751}," en matière d’investissement, en prenant en compte l'ensemble des flux financiers pour arriver à un taux moyen de rendement annuel. Cela permet de se projeter dans le temps et de penser à la potentielle revente du bien immobilier dans un futur plus ou moins proche.",[],{},{"nodeType":1091,"data":17753,"content":17757},{"target":17754},{"sys":17755},{"id":17756,"type":11,"linkType":15},"5MSypA2nGiL4k61GGYVCqs",[],{"nodeType":197,"data":17759,"content":17760},{},[17761,17765,17773],{"nodeType":183,"value":17762,"marks":17763,"data":17764},"Pour finir, pour creuser le sujet de la rentabilité d'une opération immobilière, ",[],{},{"nodeType":192,"data":17766,"content":17768},{"uri":17767},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Facheter\u002Fmontage-financier-investissement-locatif",[17769],{"nodeType":183,"value":17770,"marks":17771,"data":17772},"notre article sur les montages financiers",[],{},{"nodeType":183,"value":17774,"marks":17775,"data":17776}," est fait pour vous.",[],{},{"sys":17778},{"type":11,"linkType":15,"id":17779},"57yuvBybGL1Kom6rdCLSR4",[17781],{"nodeType":183,"value":17782,"marks":17783,"data":17784},"TRI (Taux de Rentabilité Interne)",[],{},{"nodeType":183,"value":17786,"marks":17787,"data":17788}," 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":445,"data":17790,"content":17791},{},[17792],{"nodeType":183,"value":17793,"marks":17794,"data":17795},"FAQ",[],{},{"nodeType":891,"data":17797,"content":17798},{},[17799],{"nodeType":183,"value":17800,"marks":17801,"data":17802},"Le LMNP est-il supprimé en 2026 ?",[],{},{"nodeType":197,"data":17804,"content":17805},{},[17806],{"nodeType":183,"value":17807,"marks":17808,"data":17809},"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":891,"data":17811,"content":17812},{},[17813],{"nodeType":183,"value":17814,"marks":17815,"data":17816},"La fiscalité du LMNP devient-elle moins avantageuse ?",[],{},{"nodeType":197,"data":17818,"content":17819},{},[17820],{"nodeType":183,"value":17821,"marks":17822,"data":17823},"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":891,"data":17825,"content":17826},{},[17827],{"nodeType":183,"value":17828,"marks":17829,"data":17830},"Le LMNP reste-t-il un bon investissement après 2025 ?",[],{},{"nodeType":197,"data":17832,"content":17833},{},[17834],{"nodeType":183,"value":17835,"marks":17836,"data":17837},"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":891,"data":17839,"content":17840},{},[17841],{"nodeType":183,"value":17842,"marks":17843,"data":17844},"Le LMNP est-il encore intéressant après le vote du statut de bailleur privé en 2026 ? ",[],{},{"nodeType":197,"data":17846,"content":17847},{},[17848,17852,17857],{"nodeType":183,"value":17849,"marks":17850,"data":17851},"Oui. Le sous-amendement n°I-3969 qui proposait de plafonner l'amortissement LMNP à 2% n'a ",[],{},{"nodeType":183,"value":17853,"marks":17854,"data":17856},"pas été retenu",[17855],{"type":233},{},{"nodeType":183,"value":17858,"marks":17859,"data":17860}," 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":891,"data":17862,"content":17863},{},[17864],{"nodeType":183,"value":17865,"marks":17866,"data":17867},"Faut-il vendre son bien LMNP avant 2026 ?",[],{},{"nodeType":197,"data":17869,"content":17870},{},[17871],{"nodeType":183,"value":17872,"marks":17873,"data":17874},"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":891,"data":17876,"content":17877},{},[17878],{"nodeType":183,"value":17879,"marks":17880,"data":17881},"Quelles alternatives au LMNP ?",[],{},{"nodeType":197,"data":17883,"content":17884},{},[17885,17889,17897],{"nodeType":183,"value":17886,"marks":17887,"data":17888},"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":17890,"content":17892},{"uri":17891},"https:\u002F\u002Fwww.trackstone.fr\u002Fblog\u002Ffinance\u002Fcomment-acheter-avec-locavantages",[17893],{"nodeType":183,"value":17894,"marks":17895,"data":17896},"Loc'Avantages ",[],{},{"nodeType":183,"value":17898,"marks":17899,"data":17900},"pour la location longue durée (réduction d'impôt jusqu'à 35% du loyer, compatible LMNP).",[],{},{"nodeType":197,"data":17902,"content":17903},{},[17904],{"nodeType":183,"value":3377,"marks":17905,"data":17906},[],{},{"nodeType":236,"data":17908,"content":17909},{},[17910],{"nodeType":240,"data":17911,"content":17912},{},[17913],{"nodeType":197,"data":17914,"content":17915},{},[17916,17919,17926],{"nodeType":183,"value":163,"marks":17917,"data":17918},[],{},{"nodeType":342,"data":17920,"content":17921},{"target":3394},[17922],{"nodeType":183,"value":17923,"marks":17924,"data":17925},"Que change la loi de finance 2026 sur l'apport-cession dans l'immobilier ?",[],{},{"nodeType":183,"value":163,"marks":17927,"data":17928},[],{},{"nodeType":197,"data":17930,"content":17931},{},[17932],{"nodeType":183,"value":163,"marks":17933,"data":17934},[],{},{"metadata":17936,"sys":17939,"fields":17950},{"tags":17937,"concepts":17938},[],[],{"space":17940,"id":17942,"type":15,"createdAt":17943,"updatedAt":17944,"environment":17945,"publishedVersion":17947,"revision":23,"contentType":17948,"locale":28},{"sys":17941},{"type":11,"linkType":12,"id":13},"7AfWOdWPEnDS94ed8ejx1g","2025-11-14T12:55:18.647Z","2026-04-14T04:09:25.707Z",{"sys":17946},{"id":20,"type":11,"linkType":21},37,{"sys":17949},{"type":11,"linkType":26,"id":4257},{"pageTitle":17951,"pageDescription":17952,"ratingValue":17953,"ratingCount":17954},"LMNP 2026 : Qu'est-ce qui change ? (PLF 2026 adopté)","\nLMNP 2026 : loi de finances votée, hausse des prélèvements sociaux à 18,6 %, amortissement préservé, loi anti-Airbnb et nouveau statut bailleur privé.",4.6,354,[17956],{"data":17957,"marks":17958,"value":17959,"nodeType":183},{},[],"le PLF 2026",{"data":17961,"marks":17962,"value":17963,"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":17965,"content":17966,"nodeType":445},{},[17967],{"data":17968,"marks":17969,"value":17970,"nodeType":183},{},[],"Quels plafonds de ressources pour vos locataires ?",{"data":17972,"content":17973,"nodeType":197},{},[17974],{"data":17975,"marks":17976,"value":17977,"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":17979,"content":17980,"nodeType":197},{},[17981],{"data":17982,"marks":17983,"value":17984,"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":17986,"content":17987,"nodeType":197},{},[17988],{"data":17989,"marks":17990,"value":17991,"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":17993,"content":17994,"nodeType":445},{},[17995],{"data":17996,"marks":17997,"value":17998,"nodeType":183},{},[],"Comment adhérer au dispositif Loc'Avantages ?",{"data":18000,"content":18001,"nodeType":197},{},[18002],{"data":18003,"marks":18004,"value":18005,"nodeType":183},{},[],"La procédure se déroule intégralement en ligne sur la plateforme monprojet.anah.gouv.fr.",{"data":18007,"content":18008,"nodeType":197},{},[18009],{"data":18010,"marks":18011,"value":18012,"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":18014,"content":18015,"nodeType":197},{},[18016],{"data":18017,"marks":18018,"value":18019,"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":18021,"content":18022,"nodeType":197},{},[18023,18027,18032],{"data":18024,"marks":18025,"value":18026,"nodeType":183},{},[],"Le dépôt du dossier doit intervenir dans les ",{"data":18028,"marks":18029,"value":18031,"nodeType":183},{},[18030],{"type":233},"deux mois suivant la signature du bail",{"data":18033,"marks":18034,"value":18035,"nodeType":183},{},[],". Une fois la convention validée, déclarez votre adhésion lors de votre déclaration de revenus via le formulaire 2042-RICI.",{"data":18037,"content":18038,"nodeType":197},{},[18039],{"data":18040,"marks":18041,"value":18042,"nodeType":183},{},[],"Si des travaux de rénovation énergétique sont nécessaires, le recours à Mon Accompagnateur Rénov' devient obligatoire pour bénéficier des aides associées.",{"data":18044,"content":18045,"nodeType":445},{},[18046],{"data":18047,"marks":18048,"value":18049,"nodeType":183},{},[],"Peut-on appliquer Loc'Avantages à plusieurs logements ?",{"data":18051,"content":18052,"nodeType":197},{},[18053],{"data":18054,"marks":18055,"value":18056,"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":18058,"content":18059,"nodeType":197},{},[18060,18064,18069],{"data":18061,"marks":18062,"value":18063,"nodeType":183},{},[],"La réduction d'impôt totale est toutefois ",{"data":18065,"marks":18066,"value":18068,"nodeType":183},{},[18067],{"type":233},"plafonnée à 10 000 € par an",{"data":18070,"marks":18071,"value":18072,"nodeType":183},{},[],". Ce plafond s'applique tous logements confondus.",{"data":18074,"content":18075,"nodeType":445},{},[18076],{"data":18077,"marks":18078,"value":18079,"nodeType":183},{},[],"Peut-on acheter un bien déjà sous convention Loc'Avantages ?",{"data":18081,"content":18082,"nodeType":197},{},[18083],{"data":18084,"marks":18085,"value":18086,"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":18088,"content":18089,"nodeType":197},{},[18090],{"data":18091,"marks":18092,"value":18093,"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":18095,"content":18096,"nodeType":197},{},[18097],{"data":18098,"marks":18099,"value":18100,"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":18102,"content":18103,"nodeType":445},{},[18104],{"data":18105,"marks":18106,"value":18107,"nodeType":183},{},[],"Pourquoi Loc'Avantages est-il un dispositif gagnant-gagnant ?",{"data":18109,"content":18110,"nodeType":197},{},[18111],{"data":18112,"marks":18113,"value":18114,"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":18116,"content":18117,"nodeType":891},{},[18118],{"data":18119,"marks":18120,"value":18121,"nodeType":183},{},[],"Quels avantages pour le propriétaire ?",{"data":18123,"content":18124,"nodeType":197},{},[18125,18130],{"data":18126,"marks":18127,"value":18129,"nodeType":183},{},[18128],{"type":233},"Une réduction d'impôt pouvant atteindre 65 % de vos revenus locatifs.",{"data":18131,"marks":18132,"value":18133,"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":18135,"content":18136,"nodeType":197},{},[18137,18142],{"data":18138,"marks":18139,"value":18141,"nodeType":183},{},[18140],{"type":233},"Une protection contre les impayés.",{"data":18143,"marks":18144,"value":18145,"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":18147,"content":18148,"nodeType":197},{},[18149,18154],{"data":18150,"marks":18151,"value":18153,"nodeType":183},{},[18152],{"type":233},"Un accès à des aides pour rénover votre bien.",{"data":18155,"marks":18156,"value":18157,"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":18159,"content":18160,"nodeType":197},{},[18161,18166],{"data":18162,"marks":18163,"value":18165,"nodeType":183},{},[18164],{"type":233},"Une vacance locative réduite.",{"data":18167,"marks":18168,"value":18169,"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":18171,"content":18172,"nodeType":197},{},[18173,18178],{"data":18174,"marks":18175,"value":18177,"nodeType":183},{},[18176],{"type":233},"Un cumul possible avec le déficit foncier.",{"data":18179,"marks":18180,"value":18181,"nodeType":183},{},[]," Vos charges et travaux déductibles s'ajoutent au crédit d'impôt Loc'Avantages. Cette combinaison optimise votre fiscalité immobilière.",{"data":18183,"content":18184,"nodeType":891},{},[18185],{"data":18186,"marks":18187,"value":18188,"nodeType":183},{},[],"Quels avantages pour le locataire ?",{"data":18190,"content":18191,"nodeType":197},{},[18192,18197],{"data":18193,"marks":18194,"value":18196,"nodeType":183},{},[18195],{"type":233},"Un loyer 15 % à 45 % sous le prix du marché.",{"data":18198,"marks":18199,"value":18200,"nodeType":183},{},[]," Le locataire accède à un logement décent et performant à un tarif adapté à ses ressources.",{"data":18202,"content":18203,"nodeType":197},{},[18204,18209],{"data":18205,"marks":18206,"value":18208,"nodeType":183},{},[18207],{"type":233},"Une stabilité garantie sur 6 ans.",{"data":18210,"marks":18211,"value":18212,"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":18214,"content":18215,"nodeType":197},{},[18216,18221],{"data":18217,"marks":18218,"value":18220,"nodeType":183},{},[18219],{"type":233},"Une solution pour les profils atypiques.",{"data":18222,"marks":18223,"value":18224,"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":18226,"content":18227,"nodeType":197},{},[18228,18233],{"data":18229,"marks":18230,"value":18232,"nodeType":183},{},[18231],{"type":233},"Des logements rénovés et économes.",{"data":18234,"marks":18235,"value":18236,"nodeType":183},{},[]," L'exclusion des passoires thermiques (DPE F et G) garantit un confort accru et des factures énergétiques maîtrisées.",{"data":18238,"content":18239,"nodeType":891},{},[18240],{"data":18241,"marks":18242,"value":18243,"nodeType":183},{},[],"Quels avantages pour les collectivités ?",{"data":18245,"content":18246,"nodeType":197},{},[18247,18252],{"data":18248,"marks":18249,"value":18251,"nodeType":183},{},[18250],{"type":233},"Une réponse à la pénurie de logements abordables.",{"data":18253,"marks":18254,"value":18255,"nodeType":183},{},[]," Le parc privé vient compléter la production de logements sociaux là où elle ne suffit pas.",{"data":18257,"content":18258,"nodeType":197},{},[18259,18264],{"data":18260,"marks":18261,"value":18263,"nodeType":183},{},[18262],{"type":233},"Une contribution aux objectifs SRU.",{"data":18265,"marks":18266,"value":18267,"nodeType":183},{},[]," Sous certaines conditions, les logements conventionnés Loc'Avantages peuvent être décomptés dans les obligations de logements sociaux des communes.",{"data":18269,"content":18270,"nodeType":197},{},[18271,18276],{"data":18272,"marks":18273,"value":18275,"nodeType":183},{},[18274],{"type":233},"Un levier contre la vacance.",{"data":18277,"marks":18278,"value":18279,"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":18281,"content":18282,"nodeType":197},{},[18283,18288],{"data":18284,"marks":18285,"value":18287,"nodeType":183},{},[18286],{"type":233},"Un outil de mixité sociale.",{"data":18289,"marks":18290,"value":18291,"nodeType":183},{},[]," En répartissant les ménages modestes dans le parc privé, Loc'Avantages évite la concentration géographique et renforce la cohésion locale.",{"data":18293,"content":18294,"nodeType":445},{},[18295],{"data":18296,"marks":18297,"value":18298,"nodeType":183},{},[],"Loc'Avantages et Trackstone : une combinaison gagnante pour l'investisseur",{"data":18300,"content":18301,"nodeType":197},{},[18302,18305,18312],{"data":18303,"marks":18304,"value":163,"nodeType":183},{},[],{"data":18306,"content":18307,"nodeType":342},{"target":14330},[18308],{"data":18309,"marks":18310,"value":18311,"nodeType":183},{},[],"L'achat d'un bien déjà loué via Trackstone",{"data":18313,"marks":18314,"value":18315,"nodeType":183},{},[]," s'articule naturellement avec le dispositif Loc'Avantages. Deux stratégies s'offrent aux investisseurs. ",{"data":18317,"content":18318,"nodeType":197},{},[18319,18323,18328],{"data":18320,"marks":18321,"value":18322,"nodeType":183},{},[],"La première consiste à",{"data":18324,"marks":18325,"value":18327,"nodeType":183},{},[18326],{"type":233}," acquérir un bien",{"data":18329,"marks":18330,"value":18331,"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":18333,"content":18334,"nodeType":197},{},[18335,18339,18344],{"data":18336,"marks":18337,"value":18338,"nodeType":183},{},[],"La seconde option vise ",{"data":18340,"marks":18341,"value":18343,"nodeType":183},{},[18342],{"type":233},"l'anticipation ",{"data":18345,"marks":18346,"value":18347,"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":18349,"content":18350,"nodeType":197},{},[18351],{"data":18352,"marks":18353,"value":18354,"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":18356,"content":18357,"nodeType":326},{},[],{"data":18359,"content":18360,"nodeType":445},{},[18361],{"data":18362,"marks":18363,"value":18364,"nodeType":183},{},[],"Questions fréquentes",{"data":18366,"content":18367,"nodeType":891},{},[18368],{"data":18369,"marks":18370,"value":18372,"nodeType":183},{},[18371],{"type":233},"Loc'Avantages est-il cumulable avec d'autres dispositifs fiscaux ?",{"data":18374,"content":18375,"nodeType":197},{},[18376],{"data":18377,"marks":18378,"value":18379,"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":18381,"content":18382,"nodeType":891},{},[18383],{"data":18384,"marks":18385,"value":18387,"nodeType":183},{},[18386],{"type":233},"Que se passe-t-il en cas de non-respect des engagements ?",{"data":18389,"content":18390,"nodeType":197},{},[18391],{"data":18392,"marks":18393,"value":18394,"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":18396,"content":18397,"nodeType":891},{},[18398],{"data":18399,"marks":18400,"value":18402,"nodeType":183},{},[18401],{"type":233},"Un logement meublé peut-il bénéficier de Loc'Avantages ?",{"data":18404,"content":18405,"nodeType":197},{},[18406],{"data":18407,"marks":18408,"value":18409,"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":18411,"content":18412,"nodeType":891},{},[18413],{"data":18414,"marks":18415,"value":18417,"nodeType":183},{},[18416],{"type":233},"Jusqu'à quand peut-on bénéficier de Loc'Avantages ?",{"data":18419,"content":18420,"nodeType":197},{},[18421,18425,18433],{"data":18422,"marks":18423,"value":18424,"nodeType":183},{},[],"Initialement prévu jusqu'au 31 décembre 2024, le dispositif a été prorogé jusqu'au 31 décembre 2027 par l'",{"data":18426,"content":18428,"nodeType":192},{"uri":18427},"https:\u002F\u002Fwww.legifrance.gouv.fr\u002Fjorf\u002Fid\u002FJORFTEXT000051163726",[18429],{"data":18430,"marks":18431,"value":18432,"nodeType":183},{},[],"article 88 de la loi n° 2025-127 du 14 février 2025",{"data":18434,"marks":18435,"value":18436,"nodeType":183},{},[]," de finances pour 2025. ",{"metadata":18438,"sys":18441,"fields":18450},{"tags":18439,"concepts":18440},[],[],{"space":18442,"id":18444,"type":15,"createdAt":18445,"updatedAt":18445,"environment":18446,"publishedVersion":8362,"revision":34,"contentType":18448,"locale":28},{"sys":18443},{"type":11,"linkType":12,"id":13},"4Cdzz1Hw6pWC7RUoDwyp9j","2026-01-28T03:58:19.459Z",{"sys":18447},{"id":20,"type":11,"linkType":21},{"sys":18449},{"type":11,"linkType":26,"id":4257},{"pageTitle":18451,"pageDescription":18452,"ratingValue":4260,"ratingCount":4261},"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.",[18454],{"nodeType":183,"value":579,"marks":18455,"data":18456},[],{},{"nodeType":183,"value":18458,"marks":18459,"data":18460},", avec une durée d'engagement réduite (9 ans contre 6 ans renouvelables pour Loc'Avantages).",[],{},{"nodeType":453,"data":18462,"content":18463},{},[18464,18487,18514,18537,18560,18583,18611],{"nodeType":457,"data":18465,"content":18466},{},[18467,18477],{"nodeType":461,"data":18468,"content":18469},{},[18470],{"nodeType":197,"data":18471,"content":18472},{},[18473],{"nodeType":183,"value":18474,"marks":18475,"data":18476},"Condition",[],{},{"nodeType":461,"data":18478,"content":18479},{},[18480],{"nodeType":197,"data":18481,"content":18482},{},[18483],{"nodeType":183,"value":18484,"marks":18485,"data":18486},"Détail",[],{},{"nodeType":457,"data":18488,"content":18489},{},[18490,18500],{"nodeType":461,"data":18491,"content":18492},{},[18493],{"nodeType":197,"data":18494,"content":18495},{},[18496],{"nodeType":183,"value":18497,"marks":18498,"data":18499},"Durée de location",[],{},{"nodeType":461,"data":18501,"content":18502},{},[18503],{"nodeType":197,"data":18504,"content":18505},{},[18506,18510],{"nodeType":183,"value":298,"marks":18507,"data":18509},[18508],{"type":233},{},{"nodeType":183,"value":18511,"marks":18512,"data":18513}," d'engagement ferme",[],{},{"nodeType":457,"data":18515,"content":18516},{},[18517,18527],{"nodeType":461,"data":18518,"content":18519},{},[18520],{"nodeType":197,"data":18521,"content":18522},{},[18523],{"nodeType":183,"value":18524,"marks":18525,"data":18526},"Usage du bien",[],{},{"nodeType":461,"data":18528,"content":18529},{},[18530],{"nodeType":197,"data":18531,"content":18532},{},[18533],{"nodeType":183,"value":18534,"marks":18535,"data":18536},"Résidence principale du locataire uniquement",[],{},{"nodeType":457,"data":18538,"content":18539},{},[18540,18550],{"nodeType":461,"data":18541,"content":18542},{},[18543],{"nodeType":197,"data":18544,"content":18545},{},[18546],{"nodeType":183,"value":18547,"marks":18548,"data":18549},"Plafonds de loyer",[],{},{"nodeType":461,"data":18551,"content":18552},{},[18553],{"nodeType":197,"data":18554,"content":18555},{},[18556],{"nodeType":183,"value":18557,"marks":18558,"data":18559},"Selon catégorie choisie (intermédiaire, social ou très social)",[],{},{"nodeType":457,"data":18561,"content":18562},{},[18563,18573],{"nodeType":461,"data":18564,"content":18565},{},[18566],{"nodeType":197,"data":18567,"content":18568},{},[18569],{"nodeType":183,"value":18570,"marks":18571,"data":18572},"Plafonds de ressources",[],{},{"nodeType":461,"data":18574,"content":18575},{},[18576],{"nodeType":197,"data":18577,"content":18578},{},[18579],{"nodeType":183,"value":18580,"marks":18581,"data":18582},"Vérification annuelle des revenus du locataire",[],{},{"nodeType":457,"data":18584,"content":18585},{},[18586,18596],{"nodeType":461,"data":18587,"content":18588},{},[18589],{"nodeType":197,"data":18590,"content":18591},{},[18592],{"nodeType":183,"value":18593,"marks":18594,"data":18595},"Location à un proche",[],{},{"nodeType":461,"data":18597,"content":18598},{},[18599],{"nodeType":197,"data":18600,"content":18601},{},[18602,18607],{"nodeType":183,"value":18603,"marks":18604,"data":18606},"Interdite",[18605],{"type":233},{},{"nodeType":183,"value":18608,"marks":18609,"data":18610}," (ascendants, descendants, membres du foyer fiscal)",[],{},{"nodeType":457,"data":18612,"content":18613},{},[18614,18623],{"nodeType":461,"data":18615,"content":18616},{},[18617],{"nodeType":197,"data":18618,"content":18619},{},[18620],{"nodeType":183,"value":5462,"marks":18621,"data":18622},[],{},{"nodeType":461,"data":18624,"content":18625},{},[18626],{"nodeType":197,"data":18627,"content":18628},{},[18629,18633,18638],{"nodeType":183,"value":18630,"marks":18631,"data":18632},"Basculement automatique au ",[],{},{"nodeType":183,"value":18634,"marks":18635,"data":18637},"régime réel",[18636],{"type":233},{},{"nodeType":183,"value":18639,"marks":18640,"data":18641}," des revenus fonciers",[],{},{"nodeType":197,"data":18643,"content":18644},{},[18645,18650],{"nodeType":183,"value":18646,"marks":18647,"data":18649},"En cas de non-respect",[18648],{"type":233},{},{"nodeType":183,"value":18651,"marks":18652,"data":18653}," de l'engagement (vente anticipée, changement de locataire non conforme, passage en meublé), les amortissements déduits sont réintégrés au revenu foncier de l'année de rupture selon un mécanisme de quotient.",[],{},{"nodeType":445,"data":18655,"content":18656},{},[18657],{"nodeType":183,"value":18658,"marks":18659,"data":18660},"Quel impact pour le LMNP ?",[],{},{"nodeType":891,"data":18662,"content":18663},{},[18664],{"nodeType":183,"value":18665,"marks":18666,"data":18667},"L'amortissement LMNP est maintenu",[],{},{"nodeType":197,"data":18669,"content":18670},{},[18671,18674,18681,18684,18689],{"nodeType":183,"value":163,"marks":18672,"data":18673},[],{},{"nodeType":342,"data":18675,"content":18676},{"target":8283},[18677],{"nodeType":183,"value":18678,"marks":18679,"data":18680},"Contrairement aux premières versions du PLF 2026 qui prévoyaient une réduction de l'amortissement LMNP à 2%",[],{},{"nodeType":183,"value":13660,"marks":18682,"data":18683},[],{},{"nodeType":183,"value":18685,"marks":18686,"data":18688},"le budget final maintient l'amortissement en location meublée",[18687],{"type":233},{},{"nodeType":183,"value":18690,"marks":18691,"data":18692}," à son niveau actuel. Cette décision représente un soulagement majeur pour les propriétaires en LMNP qui craignaient une refonte fiscale défavorable.",[],{},{"nodeType":197,"data":18694,"content":18695},{},[18696],{"nodeType":183,"value":18697,"marks":18698,"data":18699},"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":891,"data":18701,"content":18702},{},[18703],{"nodeType":183,"value":18704,"marks":18705,"data":18706},"Location vide vs meublée en 2026 : quel arbitrage ?",[],{},{"nodeType":197,"data":18708,"content":18709},{},[18710,18714,18719,18723,18728],{"nodeType":183,"value":18711,"marks":18712,"data":18713},"La réforme redessine l'équilibre fiscal entre les deux modes de location. ",[],{},{"nodeType":183,"value":18715,"marks":18716,"data":18718},"La location vide couplée au dispositif Jeanbrun devient compétitive",[18717],{"type":233},{},{"nodeType":183,"value":18720,"marks":18721,"data":18722}," pour les investisseurs fortement imposés grâce à l'imputation sur le revenu global. En revanche, ",[],{},{"nodeType":183,"value":18724,"marks":18725,"data":18727},"la location meublée conserve un avantage structurel",[18726],{"type":233},{},{"nodeType":183,"value":18729,"marks":18730,"data":18731}," pour les patrimoines générant plus de 15 000 € de loyers annuels grâce au plafond micro-BIC cinq fois supérieur.",[],{},{"nodeType":197,"data":18733,"content":18734},{},[18735,18739,18746],{"nodeType":183,"value":18736,"marks":18737,"data":18738},"Lisez notre article complet sur le sujet : ",[],{},{"nodeType":192,"data":18740,"content":18741},{"uri":16550},[18742],{"nodeType":183,"value":18743,"marks":18744,"data":18745},"Statut de bailleur privé vs LMNP",[],{},{"nodeType":183,"value":4159,"marks":18747,"data":18748},[],{},{"nodeType":445,"data":18750,"content":18751},{},[18752],{"nodeType":183,"value":18753,"marks":18754,"data":18755},"Déficit foncier : prolongation du superdéficit jusqu'en 2027",[],{},{"nodeType":197,"data":18757,"content":18758},{},[18759,18763,18768],{"nodeType":183,"value":18760,"marks":18761,"data":18762},"Le dispositif de déficit foncier majoré, permettant de déduire jusqu'à ",[],{},{"nodeType":183,"value":18764,"marks":18765,"data":18767},"21 400 € de travaux par an",[18766],{"type":233},{},{"nodeType":183,"value":18769,"marks":18770,"data":18771}," de votre revenu global (contre 10 700 € en régime de droit commun), est prolongé jusqu'au 31 décembre 2027.",[],{},{"nodeType":197,"data":18773,"content":18774},{},[18775],{"nodeType":183,"value":18776,"marks":18777,"data":18778},"Ce mécanisme fiscal cible exclusivement les travaux de rénovation énergétique :",[],{},{"nodeType":236,"data":18780,"content":18781},{},[18782,18792,18802],{"nodeType":240,"data":18783,"content":18784},{},[18785],{"nodeType":197,"data":18786,"content":18787},{},[18788],{"nodeType":183,"value":18789,"marks":18790,"data":18791},"Isolation thermique des murs, toitures et planchers",[],{},{"nodeType":240,"data":18793,"content":18794},{},[18795],{"nodeType":197,"data":18796,"content":18797},{},[18798],{"nodeType":183,"value":18799,"marks":18800,"data":18801},"Remplacement de systèmes de chauffage vétustes",[],{},{"nodeType":240,"data":18803,"content":18804},{},[18805],{"nodeType":197,"data":18806,"content":18807},{},[18808],{"nodeType":183,"value":18809,"marks":18810,"data":18811},"Changement des menuiseries pour du double ou triple vitrage",[],{},{"nodeType":197,"data":18813,"content":18814},{},[18815],{"nodeType":183,"value":18816,"marks":18817,"data":18818},"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":18820,"content":18821},{},[18822,18827],{"nodeType":183,"value":18823,"marks":18824,"data":18826},"Stratégie possible",[18825],{"type":233},{},{"nodeType":183,"value":18828,"marks":18829,"data":18830}," : 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":1091,"data":18832,"content":18833},{"target":10916},[],{"nodeType":197,"data":18835,"content":18836},{},[18837,18840,18847],{"nodeType":183,"value":12202,"marks":18838,"data":18839},[],{},{"nodeType":192,"data":18841,"content":18842},{"uri":16030},[18843],{"nodeType":183,"value":18844,"marks":18845,"data":18846},"Tout savoir sur le micro foncier en 2026",[],{},{"nodeType":183,"value":163,"marks":18848,"data":18849},[],{},{"nodeType":445,"data":18851,"content":18852},{},[18853],{"nodeType":183,"value":18854,"marks":18855,"data":18856},"Faut-il investir avec le dispositif Jeanbrun ?",[],{},{"nodeType":891,"data":18858,"content":18859},{},[18860],{"nodeType":183,"value":18861,"marks":18862,"data":18863},"Les avantages du dispositif",[],{},{"nodeType":197,"data":18865,"content":18866},{},[18867],{"nodeType":183,"value":18868,"marks":18869,"data":18870},"Le dispositif Jeanbrun présente plusieurs atouts significatifs :",[],{},{"nodeType":236,"data":18872,"content":18873},{},[18874,18889,18904,18919],{"nodeType":240,"data":18875,"content":18876},{},[18877],{"nodeType":197,"data":18878,"content":18879},{},[18880,18885],{"nodeType":183,"value":18881,"marks":18882,"data":18884},"Innovation fiscale majeure",[18883],{"type":233},{},{"nodeType":183,"value":18886,"marks":18887,"data":18888}," : 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":240,"data":18890,"content":18891},{},[18892],{"nodeType":197,"data":18893,"content":18894},{},[18895,18900],{"nodeType":183,"value":18896,"marks":18897,"data":18899},"Absence de zonage",[18898],{"type":233},{},{"nodeType":183,"value":18901,"marks":18902,"data":18903}," : 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":240,"data":18905,"content":18906},{},[18907],{"nodeType":197,"data":18908,"content":18909},{},[18910,18915],{"nodeType":183,"value":18911,"marks":18912,"data":18914},"Ouverture à l'ancien",[18913],{"type":233},{},{"nodeType":183,"value":18916,"marks":18917,"data":18918}," : 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":240,"data":18920,"content":18921},{},[18922],{"nodeType":197,"data":18923,"content":18924},{},[18925,18930],{"nodeType":183,"value":18926,"marks":18927,"data":18929},"Durée réduite",[18928],{"type":233},{},{"nodeType":183,"value":18931,"marks":18932,"data":18933}," : l'engagement de 9 ans (contre 12 ans initialement prévus) offre plus de flexibilité patrimoniale.",[],{},{"nodeType":891,"data":18935,"content":18936},{},[18937],{"nodeType":183,"value":18938,"marks":18939,"data":18940},"Les limites à considérer",[],{},{"nodeType":197,"data":18942,"content":18943},{},[18944],{"nodeType":183,"value":18945,"marks":18946,"data":18947},"Le dispositif comporte toutefois des contraintes significatives :",[],{},{"nodeType":236,"data":18949,"content":18950},{},[18951,18984,18999,19014],{"nodeType":240,"data":18952,"content":18953},{},[18954,18966],{"nodeType":197,"data":18955,"content":18956},{},[18957,18962],{"nodeType":183,"value":18958,"marks":18959,"data":18961},"Seuil de travaux élevé",[18960],{"type":233},{},{"nodeType":183,"value":18963,"marks":18964,"data":18965}," : 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":236,"data":18967,"content":18968},{},[18969],{"nodeType":240,"data":18970,"content":18971},{},[18972],{"nodeType":197,"data":18973,"content":18974},{},[18975,18980],{"nodeType":183,"value":18976,"marks":18977,"data":18979},"Plafonds de loyers contraignants",[18978],{"type":233},{},{"nodeType":183,"value":18981,"marks":18982,"data":18983}," : 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":240,"data":18985,"content":18986},{},[18987],{"nodeType":197,"data":18988,"content":18989},{},[18990,18995],{"nodeType":183,"value":18991,"marks":18992,"data":18994},"Immeubles collectifs uniquement",[18993],{"type":233},{},{"nodeType":183,"value":18996,"marks":18997,"data":18998}," : l'exclusion des maisons individuelles limite les opportunités dans certains marchés locaux.",[],{},{"nodeType":240,"data":19000,"content":19001},{},[19002],{"nodeType":197,"data":19003,"content":19004},{},[19005,19010],{"nodeType":183,"value":19006,"marks":19007,"data":19009},"Complexité déclarative",[19008],{"type":233},{},{"nodeType":183,"value":19011,"marks":19012,"data":19013}," : le basculement obligatoire au régime réel impose une gestion comptable plus lourde qu'en micro-foncier.",[],{},{"nodeType":240,"data":19015,"content":19016},{},[19017],{"nodeType":197,"data":19018,"content":19019},{},[19020,19025,19029,19034],{"nodeType":183,"value":19021,"marks":19022,"data":19024},"Réintégration des amortissements à la revente",[19023],{"type":233},{},{"nodeType":183,"value":19026,"marks":19027,"data":19028}," : 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":19030,"marks":19031,"data":19033},"18 245 €",[19032],{"type":233},{},{"nodeType":183,"value":19035,"marks":19036,"data":19037}," (taux forfaitaire de 36,2 %). Un paramètre à intégrer dès l'étude de rentabilité. ",[],{},{"nodeType":326,"data":19039,"content":19040},{},[],{"nodeType":445,"data":19042,"content":19043},{},[19044],{"nodeType":183,"value":17793,"marks":19045,"data":19046},[],{},{"nodeType":891,"data":19048,"content":19049},{},[19050],{"nodeType":183,"value":19051,"marks":19052,"data":19053},"Le dispositif Jeanbrun remplace-t-il le LMNP ?",[],{},{"nodeType":197,"data":19055,"content":19056},{},[19057],{"nodeType":183,"value":19058,"marks":19059,"data":19060},"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":891,"data":19062,"content":19063},{},[19064],{"nodeType":183,"value":19065,"marks":19066,"data":19067},"Peut-on cumuler le dispositif Jeanbrun avec une SCI ?",[],{},{"nodeType":197,"data":19069,"content":19070},{},[19071],{"nodeType":183,"value":19072,"marks":19073,"data":19074},"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":891,"data":19076,"content":19077},{},[19078],{"nodeType":183,"value":19079,"marks":19080,"data":19081},"Quand le dispositif entre-t-il exactement en vigueur ?",[],{},{"nodeType":197,"data":19083,"content":19084},{},[19085,19089,19094],{"nodeType":183,"value":19086,"marks":19087,"data":19088},"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":19090,"marks":19091,"data":19093},"31 décembre 2028",[19092],{"type":233},{},{"nodeType":183,"value":19095,"marks":19096,"data":19097},". 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":891,"data":19099,"content":19100},{},[19101],{"nodeType":183,"value":19102,"marks":19103,"data":19104},"Faut-il obligatoirement passer par une agence de gestion locative ?",[],{},{"nodeType":197,"data":19106,"content":19107},{},[19108],{"nodeType":183,"value":19109,"marks":19110,"data":19111},"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":891,"data":19113,"content":19114},{},[19115],{"nodeType":183,"value":19116,"marks":19117,"data":19118},"Les propriétaires déjà bailleurs peuvent-ils bénéficier du dispositif ?",[],{},{"nodeType":197,"data":19120,"content":19121},{},[19122,19126,19131],{"nodeType":183,"value":19123,"marks":19124,"data":19125},"Le dispositif Jeanbrun cible les ",[],{},{"nodeType":183,"value":19127,"marks":19128,"data":19130},"nouvelles acquisitions",[19129],{"type":233},{},{"nodeType":183,"value":19132,"marks":19133,"data":19134}," 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":891,"data":19136,"content":19137},{},[19138],{"nodeType":183,"value":19139,"marks":19140,"data":19141},"Quelle différence avec le logement social traditionnel ?",[],{},{"nodeType":197,"data":19143,"content":19144},{},[19145],{"nodeType":183,"value":19146,"marks":19147,"data":19148},"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. 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