{"id":14470,"date":"2015-12-18T09:30:08","date_gmt":"2015-12-18T08:30:08","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=14470"},"modified":"2024-09-26T17:05:33","modified_gmt":"2024-09-26T15:05:33","slug":"regime-micro-foncier","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/regime-micro-foncier\/","title":{"rendered":"Le r\u00e9gime micro foncier"},"content":{"rendered":"<p>Lorsque vous percevez des revenus fonciers et que ces derniers ne d\u00e9passent pas un certain montant, vous pouvez automatiquement b\u00e9n\u00e9ficier d\u2019un r\u00e9gime simplifi\u00e9 de d\u00e9claration appel\u00e9 r\u00e9gime\u00a0 micro foncier.<\/p>\n<p>Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le point sur ce r\u00e9gime de faveur.<\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Le r\u00e9gime micro foncier : pour quel type de revenus\u00a0?<\/strong><\/span><\/h2>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg\"><img decoding=\"async\" class=\" wp-image-11742 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg\" alt=\"point \u00e0 respecter\" width=\"94\" height=\"101\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1-280x300.jpg 280w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/liste2-gimp-70-1.jpg 335w\" sizes=\"(max-width: 94px) 100vw, 94px\" \/><\/a>Ce r\u00e9gime micro foncier va uniquement concerner les <strong>revenus donnant lieu \u00e0 imposition dans la cat\u00e9gorie des revenus fonciers.<\/strong><\/p>\n<p>Entrent dans cette cat\u00e9gorie, le <strong>revenu brut foncier annuel<\/strong> ainsi que la <strong>quote-part de revenu provenant de certaines soci\u00e9t\u00e9s\u00a0<\/strong>dont le contribuable est associ\u00e9.<\/p>\n<p>En revanche, <strong>que les revenus soient directs ou indirects<\/strong>, il faut que ces derniers proviennent de<strong> locations nues.<\/strong><\/p>\n<div class=\"encadre-style\"><strong>Les revenus provenant de locations meubl\u00e9es sont impos\u00e9s dans la cat\u00e9gorie des <a href=\"https:\/\/valoxy.org\/blog\/benefices-industriels-et-commerciaux\/\" target=\"_blank\" rel=\"noopener noreferrer\">BIC<\/a><\/strong> (b\u00e9n\u00e9fices industriels et commerciaux) et non dans celle des revenus fonciers.<\/div>\n<h3><strong><u>Le revenu foncier brut per\u00e7u directement<\/u><\/strong><\/h3>\n<p>Ce revenu foncier brut correspond \u00e0 <strong>l\u2019ensemble des revenus per\u00e7us directement par le propri\u00e9taire.<\/strong> Il est principalement compos\u00e9\u00a0des <strong>loyers que le propri\u00e9taire aura per\u00e7us au cours de l\u2019ann\u00e9e.<\/strong><\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png\"><img decoding=\"async\" class=\" wp-image-10733 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png\" alt=\"Le licenciement pour inaptitude\" width=\"27\" height=\"22\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1-300x249.png 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/04\/le-licenciement-pour-inaptitude-1.png 640w\" sizes=\"(max-width: 27px) 100vw, 27px\" \/><\/a>N\u00e9anmoins, <strong>tous les biens donn\u00e9s \u00e0 bail ne donnent pas lieu \u00e0 application du r\u00e9gime micro foncier<\/strong>. Sont par exemple\u00a0<strong>exclus<\/strong>\u00a0:<\/p>\n<div class=\"encadre-style\">\n<ul>\n<li>Les monuments historiques ou assimil\u00e9s\u00a0;<\/li>\n<li>Tous les logements donnant lieu \u00e0 des avantages fiscaux particuliers comme Robien, Borloo, Lienemann\u2026 (Voir notre article <a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/dispositifs-fiscaux-de-linvestissement-locatif\/\" target=\"_self\" rel=\"noopener\">Dispositifs fiscaux de l\u2019investissement locatif<\/a>)<\/li>\n<li>Tous les logements situ\u00e9s en ZRR (zones de revitalisation rurale) ou ZFU (zones franches urbaines).<\/div><\/li>\n<\/ul>\n<p>En revanche, <strong>les dispositifs Scellier et Duflot ne font pas obstacle \u00e0 l\u2019application du r\u00e9gime micro foncier. <\/strong><\/p>\n<h3><strong><u>Le revenu foncier brut provenant de certaines soci\u00e9t\u00e9s<\/u><\/strong><\/h3>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/capital-social-1.jpg\"><img decoding=\"async\" class=\" wp-image-11770 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/capital-social-1.jpg\" alt=\"capital social\" width=\"85\" height=\"67\" \/><\/a>Il s\u2019agit ici <strong>des revenus per\u00e7us indirectement<\/strong> par le contribuable. Est concern\u00e9e la <strong>quote-part de revenu brut annuel des soci\u00e9t\u00e9s dont le contribuable est associ\u00e9<\/strong>, et ce, <strong>\u00e0 proportion de sa participation au <a href=\"https:\/\/valoxy.org\/blog\/capital-social\/\" target=\"_blank\" rel=\"noopener noreferrer\">capital social<\/a>.<\/strong><\/p>\n<p>Il peut s\u2019agir des revenus provenant des <strong>soci\u00e9t\u00e9s suivantes<\/strong>\u00a0:<\/p>\n<div class=\"encadre-style\">\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\" target=\"_blank\" rel=\"noopener noreferrer\">SCI<\/a> (soci\u00e9t\u00e9 civile immobili\u00e8re)\u00a0;<\/li>\n<li>SCPI (soci\u00e9t\u00e9 civile de placement immobilier)\u00a0;<\/li>\n<li>FPI (fonds de placement immobilier).<\/div><\/li>\n<\/ul>\n<p>Ces soci\u00e9t\u00e9s doivent <strong>n\u00e9cessairement \u00eatre impos\u00e9es \u00e0 l\u2019<a href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" target=\"_blank\" rel=\"noopener noreferrer\">imp\u00f4t sur le revenu (IR)<\/a>.<\/strong><\/p>\n<h2><strong><span style=\"color: #008000;\">Le r\u00e9gime micro foncier : pour quel montant\u00a0?<\/span> <\/strong><\/h2>\n<p>Ce r\u00e9gime s\u2019applique lorsque le revenu brut foncier, d\u00e9crit ci-dessus, ne d\u00e9passe pas <strong>15\u00a0000 euros<\/strong>. Cette limite est appr\u00e9ci\u00e9e <strong>annuellement.<\/strong><\/p>\n<p><strong><div class=\"encadre-style\">Attention<\/strong>\u00a0: Si vous avez per\u00e7u ce type de revenus moins de 12 mois au cours de l\u2019ann\u00e9e, il n\u2019y <strong>a pas lieu d\u2019appliquer une r\u00e9duction <em>prorata temporis<\/em>.<\/div><\/strong><\/p>\n<p><strong>Si le propri\u00e9taire est redevable de la TVA<\/strong> (que ce soit de plein droit ou sur option), <strong>cette limite de 15\u00a0000 euros s\u2019appr\u00e9cie hors TVA.<\/strong><\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Une d\u00e9claration simplifi\u00e9e<\/strong><\/span><\/h2>\n<p>Lorsque vous b\u00e9n\u00e9ficiez du r\u00e9gime micro foncier, vous \u00eates <strong>dispens\u00e9s de d\u00e9poser une d\u00e9claration sp\u00e9cifique n\u00b0 2044<\/strong> pour vos revenus fonciers.<\/p>\n<p><strong>Vous n\u2019avez qu\u2019\u00e0 reporter le montant des revenus bruts fonciers sur votre d\u00e9claration de revenus n\u00b0 2042.<\/strong><\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Un abattement forfaitaire<\/strong><\/span><\/h2>\n<p><strong><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/11\/calcul-dimpots.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-5480 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2012\/11\/calcul-dimpots-300x200.jpg\" alt=\"calcul d'impots\" width=\"81\" height=\"54\" \/><\/a>L\u2019administration va appliquer d\u2019office un abattement forfaitaire <\/strong>sur le montant de vos revenus bruts fonciers annuels que vous aurez report\u00e9 sur votre d\u00e9claration de revenus n\u00b0 2042.<\/p>\n<p><strong>Cet abattement s\u2019\u00e9l\u00e8ve \u00e0 30% et correspond \u00e0 un forfait pour frais et charges<\/strong>. Cela signifie que vous serez impos\u00e9 sur seulement 70% de vos revenus fonciers d\u00e9clar\u00e9s.<\/p>\n<div class=\"encadre-style\"><strong>Attention<\/strong>\u00a0: Cet abattement forfaitaire vous emp\u00eache de d\u00e9duire vos charges r\u00e9elles.<\/div>\n<p>Par cons\u00e9quent, <strong>il peut parfois \u00eatre int\u00e9ressant d\u2019opter pour le <a href=\"https:\/\/valoxy.org\/blog\/regime-de-tva-les-regimes-reels\/\" target=\"_blank\" rel=\"noopener noreferrer\">r\u00e9gime r\u00e9el d\u2019imposition<\/a> afin de pouvoir d\u00e9duire les charges effectivement pay\u00e9es dans l\u2019ann\u00e9e.<\/strong><\/p>\n<h2><span style=\"color: #fb4c35;\"><strong>Micro foncier : l\u2019option pour le r\u00e9gime r\u00e9el d\u2019imposition<\/strong><\/span><\/h2>\n<h3><strong><u>Pourquoi\u00a0opter pour le r\u00e9gime r\u00e9el d\u2019imposition\u00a0?<\/u><\/strong><\/h3>\n<p>L\u2019avantage du r\u00e9gime micro foncier est de b\u00e9n\u00e9ficier de <strong>l\u2019abattement forfaitaire pour frais et charges de 30%.<\/strong><\/p>\n<div class=\"encadre-style\">Si vos charges annuelles d\u00e9passent 30% de vos revenus bruts fonciers (principalement les loyers per\u00e7us) il sera plus int\u00e9ressant d\u2019opter pour le r\u00e9gime r\u00e9el car ce dernier vous permet de d\u00e9duire les charges que vous aurez effectivement support\u00e9es.<\/div>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6446 alignright\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1-300x300.jpg\" alt=\"bank building\" width=\"67\" height=\"67\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1-300x300.jpg 300w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1-150x150.jpg 150w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1-768x768.jpg 768w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1-45x45.jpg 45w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/10\/bank-building-1.jpg 841w\" sizes=\"(max-width: 67px) 100vw, 67px\" \/><\/a>Ce sera le cas par exemple <strong>si vous avez contract\u00e9 un emprunt pour acqu\u00e9rir le logement ou si vous avez r\u00e9alis\u00e9 des travaux dans celui-ci.<\/strong><\/p>\n<h3><strong><u>Comment opter pour le r\u00e9gime r\u00e9el d\u2019imposition\u00a0?<\/u><\/strong><\/h3>\n<p>Pour opter pour le r\u00e9gime r\u00e9el d\u2019imposition et quitter le r\u00e9gime micro foncier<strong>, il suffit simplement de reporter vos revenus fonciers non pas sur votre d\u00e9claration n\u00b02042 mais sur une d\u00e9claration sp\u00e9cifique n\u00b02044. <\/strong><\/p>\n<p><strong><div class=\"encadre-style\">Attention<\/strong>\u00a0: Lorsque vous optez pour le r\u00e9gime r\u00e9el, cette option est <strong>irr\u00e9vocable pendant 3 ans<\/strong>.<\/div><\/p>\n<p><a href=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/approve.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-6392 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2013\/09\/approve-300x191.jpg\" alt=\"bonhomme avec un V vert pour illustrer la visite m\u00e9dicale de reprise\" width=\"102\" height=\"65\" \/><\/a>Pass\u00e9 ce d\u00e9lai, <strong>vous pouvez revenir au micro foncier<\/strong> si bien s\u00fbr vous remplissez toujours les conditions n\u00e9cessaires \u00e0 ce r\u00e9gime de faveur.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour plus d\u2019informations sur le r\u00e9gime fiscal de la location, retrouvez nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/pensez-micro-foncier-declarer-vos-loyers\/\"><span class=\"s2\">Pensez au Micro foncier pour d\u00e9clarer vos loyers<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/sci-a-l-ir-ou-a-l-is-que-choisir\/\"><span class=\"s2\">SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS\u00a0: Que choisir\u00a0?<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/la-location-en-meuble\/\"><span class=\"s2\">La location en meubl\u00e9 et en parah\u00f4tellerie<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/location-meublee-bic-regime-gagne-clarte\/\"><span class=\"s2\">Location Meubl\u00e9e et BIC\u00a0: le r\u00e9gime gagne en clart\u00e9<\/span><\/a><\/li>\n<li class=\"li1\"><a href=\"https:\/\/valoxy.org\/blog\/utilisation-sci-labus-de-droit-fiscal\/\"><span class=\"s2\">L\u2019utilisation des SCI et l\u2019abus de droit fiscal<\/span><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque vous percevez des revenus fonciers et que ces derniers ne d\u00e9passent pas un certain montant, vous pouvez automatiquement b\u00e9n\u00e9ficier d\u2019un r\u00e9gime simplifi\u00e9 de d\u00e9claration appel\u00e9 r\u00e9gime\u00a0 micro foncier. Valoxy, cabinet d&rsquo;expertise comptable dans les Hauts de France, fait le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11361,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[],"class_list":["post-14470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le r\u00e9gime micro foncier | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime micro foncier est un r\u00e9gime de d\u00e9claration simplifi\u00e9 pour les personnes percevant des revenus fonciers inf\u00e9rieurs \u00e0 15 000 euros par an\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/regime-micro-foncier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le r\u00e9gime micro foncier | Blog Valoxy - 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