{"id":19378,"date":"2017-02-20T00:30:39","date_gmt":"2017-02-19T23:30:39","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=19378"},"modified":"2025-03-03T11:58:47","modified_gmt":"2025-03-03T10:58:47","slug":"location-meublee-bic-regime-gagne-clarte","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/location-meublee-bic-regime-gagne-clarte\/","title":{"rendered":"Location Meubl\u00e9e et BIC\u00a0: le r\u00e9gime gagne en clart\u00e9"},"content":{"rendered":"<p>Les revenus de la location b\u00e9n\u00e9ficient d&rsquo;une fiscalit\u00e9 qui peut parfois se r\u00e9v\u00e9ler complexe.<strong> Location nue, location meubl\u00e9e, professionnelle ou non, sous-location, etc. <\/strong>Les r\u00e9gimes sont nombreux. Beaucoup de contribuables ont alors du mal \u00e0 s&rsquo;y retrouver.<\/p>\n<p>Toutefois, depuis le 1er janvier 2017,<strong> l&rsquo;ensemble des revenus d\u2019une location meubl\u00e9e rel\u00e8ve des b\u00e9n\u00e9fices industriels et commerciaux<\/strong>. Il en est ainsi que cette activit\u00e9 soit exerc\u00e9e \u00e0 titre occasionnel ou habituel.<\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France, fait le point sur ces changements.<\/span><\/p>\n<h2>1 . Au 1er janvier 2017\u00a0: le changement de r\u00e9gime fiscal de la location meubl\u00e9e<\/h2>\n<p>Le r\u00e9gime habituel de la fiscalisation des revenus tir\u00e9s de la location s&rsquo;\u00e9tablit de la mani\u00e8re suivante :<\/p>\n<ul>\n<li>Les profits provenant de la\u00a0 location en meubl\u00e9 effectu\u00e9e\u00a0\u00e0 titre habituel\u00a0<strong>relevaient des b\u00e9n\u00e9fices industriels et commerciaux,<\/strong><\/li>\n<li>Les profits tir\u00e9s d&rsquo;une la location exerc\u00e9e \u00e0\u00a0titre occasionnel\u00a0\u00e9taient imposables dans<strong> la cat\u00e9gorie des revenus fonciers,<\/strong><\/li>\n<\/ul>\n<p>D\u00e9sormais, la\u00a0qualification\u00a0des revenus tir\u00e9s de la location meubl\u00e9e <strong>ne d\u00e9pend plus du caract\u00e8re habituel ou\u00a0occasionnel de la location.<\/strong><\/p>\n<p><img decoding=\"async\" class=\" wp-image-18887 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2017\/03\/recherche.jpg\" alt=\"Location meubl\u00e9e et BIC\" width=\"100\" height=\"82\" \/>Toute personne qui donne en location directe ou indirecte des locaux d\u2019habitation meubl\u00e9s (autrement dit garnis de meubles suffisants pour permettre d&rsquo;y vivre) exerce une activit\u00e9 relevant des b\u00e9n\u00e9fices industriels et commerciaux.<\/p>\n<p>Cette mesure de la loi de Finances pour 2017 permet d&rsquo;\u00e9viter les contentieux tenant \u00e0 l\u2019appr\u00e9ciation au cas par cas du caract\u00e8re habituel ou occasionnel de la location meubl\u00e9e.<\/p>\n<p>N\u00e9anmoins, les revenus tir\u00e9s de la\u00a0location nue\u00a0demeurent imposables dans la cat\u00e9gorie des revenus fonciers.<\/p>\n<div class=\"encadre-style\"><strong>Remarque<\/strong>\u00a0:\u00a0il faut noter que\u00a0la distinction entre les\u00a0loueurs professionnels et\u00a0les loueurs\u00a0non professionnels\u00a0n\u2019est pas remise en cause. Les personnes exer\u00e7ant une activit\u00e9 de location meubl\u00e9e \u00e0 titre occasionnel devraient toujours \u00eatre qualifi\u00e9es de loueurs non professionnels<\/div>\n<h2>2. Cons\u00e9quences pratiques<\/h2>\n<h3>2.1 Cas d&rsquo;exon\u00e9ration<\/h3>\n<p><img decoding=\"async\" class=\" wp-image-11001 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/d-1.png\" alt=\"Location meubl\u00e9e et BIC\" width=\"100\" height=\"102\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/d-1.png 623w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/d-1-292x300.png 292w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/07\/d-1-45x45.png 45w\" sizes=\"(max-width: 100px) 100vw, 100px\" \/>De fa\u00e7on pratique,\u00a0les personnes qui louent en meubl\u00e9, \u00e0 titre occasionnel,\u00a0une partie de leur\u00a0habitation principale\u00a0pourront <strong>b\u00e9n\u00e9ficier de l&rsquo;exon\u00e9ration\u00a0pour la totalit\u00e9 des produits tir\u00e9s de la location<\/strong> lorsque celle-ci constitue pour le locataire<strong> sa r\u00e9sidence principale (ou temporaire, s&rsquo;il est salari\u00e9 saisonnier)<\/strong> et que le loyer reste dans des limites raisonnables.<\/p>\n<p>En revanche, elles ne devraient pas pouvoir b\u00e9n\u00e9ficier de l&rsquo;exon\u00e9ration lorsqu&rsquo;elles louent ou sous-louent une partie de leur habitation \u00e0 des personnes <strong>n&rsquo;y \u00e9lisant pas domicile (chambres d&rsquo;h\u00f4tes)<\/strong>, cet avantage \u00e9tant r\u00e9serv\u00e9 aux biens lou\u00e9s \u00e0 titre habituel.<\/p>\n<h3>2.2 R\u00e9gime micro-BIC<\/h3>\n<p>Compte tenu du caract\u00e8re occasionnel de la location, ces personnes rel\u00e8veront g\u00e9n\u00e9ralement du\u00a0<a href=\"https:\/\/valoxy.org\/blog\/regime-micro-bic\/\">r\u00e9gime micro-BIC<\/a>.<\/p>\n<p>Elles b\u00e9n\u00e9ficieront alors de seuils et d\u2019abattements plus \u00e9lev\u00e9s. En effet, le r\u00e9gime micro-BIC s&rsquo;applique d\u00e8s lors que les recettes de l\u2019ann\u00e9e pr\u00e9c\u00e9dente n\u2019exc\u00e8dent pas <strong>33 100 \u20ac.<\/strong> (ou 35 100 \u20ac \u00e0 condition que celles de l&rsquo;avant-derni\u00e8re ann\u00e9e ne d\u00e9passent pas 33 100 \u20ac).<\/p>\n<p>L\u2019abattement forfaitaire pour frais est de <strong>50%, avec un minimum de 305 \u20ac.<\/strong><\/p>\n<p>Dans le cas, qui devrait \u00eatre exceptionnel, o\u00f9 la location \u00e0 titre occasionnel porte sur un meubl\u00e9 de tourisme ou une chambre d\u2019h\u00f4te, le r\u00e9gime micro-BIC est applicable lorsque <strong>les recettes n\u2019exc\u00e8dent pas 82 800 \u20ac<\/strong> (ou 90 900 \u20ac).<strong> L\u2019abattement forfaitaire est \u00e9gal \u00e0 71%.<\/strong><\/p>\n<div class=\"encadre-style\">Les contribuables plac\u00e9s sous le r\u00e9gime micro-BIC devront d\u00e9sormais\u00a0d\u00e9clarer\u00a0le montant de leurs recettes annuelles <strong>sur la d\u00e9claration compl\u00e9mentaire \u00e0 la d\u00e9claration annuelle des revenus (n\u00b0 2042-C-PRO).<\/strong><\/div>\n<h3>2.3 R\u00e9gime r\u00e9el d&rsquo;imposition<\/h3>\n<p>Dans le cas o\u00f9 les personnes concern\u00e9es rel\u00e8vent\u00a0d\u2019un r\u00e9gime r\u00e9el d\u2019imposition, de plein droit ou sur option les\u00a0<a href=\"https:\/\/valoxy.org\/blog\/deficit-fiscal-cest-quoi\/\">d\u00e9ficits<\/a>\u00a0subis ne sont imputables que sur les b\u00e9n\u00e9fices de m\u00eame nature r\u00e9alis\u00e9s au cours de la m\u00eame ann\u00e9e et des dix ann\u00e9es suivantes.<\/p>\n<p>S\u2019ils rel\u00e8vent d\u2019un r\u00e9gime r\u00e9el d\u2019imposition, les contribuables devront d\u00e9clarer, par voie \u00e9lectronique, le montant de leurs r\u00e9sultats <strong>sur la d\u00e9claration sp\u00e9ciale n\u00b0 2031, au lieu de la d\u00e9claration 2044 annex\u00e9e \u00e0 la d\u00e9claration d\u2019ensemble des revenus.<\/strong> Il faudra \u00e9galement reporter ce montant sur la d\u00e9claration n\u00b0 2042-C-PRO.<\/p>\n<div class=\"encadre-style\">Remarque importante : l&rsquo;exercice de la location meubl\u00e9e occasionnelle par une soci\u00e9t\u00e9 civile est susceptible d&rsquo;entra\u00eener son assujettissement \u00e0 l&rsquo;IS. N\u00e9anmoins l\u2019administration admet que les soci\u00e9t\u00e9s civiles ne sont pas soumises \u00e0 cet imp\u00f4t. Et ce, tant que le montant HT des recettes de nature commerciale n\u2019exc\u00e8de pas 10 % des recettes totales HT. Le franchissement de ce seuil peut rester sans cons\u00e9quence si, sur une p\u00e9riode de quatre ans, la moyenne des recettes commerciales ne d\u00e9passe pas 10 % de la moyenne des recettes totales.<\/p>\n<p><\/div>\n<p class=\"p1\"><span class=\"s1\">Vous souhaitez plus d\u2019informations sur la location en meubl\u00e9 et la <\/span><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-location-saisonniere\/\" target=\"_self\" rel=\"noopener\">location saisonni\u00e8re<\/a>\u00a0<span class=\"s1\">? Appelez notre service fiscal ! Retrouvez aussi nos articles sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li2\"><span class=\"s2\"><a href=\"https:\/\/valoxy.org\/blog\/la-location-en-meuble\/\"><span class=\"s3\">La location en meubl\u00e9 et en parah\u00f4tellerie<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/location-meublee-non-professionnelle-lmnp\/\" target=\"_self\" rel=\"noopener\">Location Meubl\u00e9e Non Professionnelle (LMNP)<\/a><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/location-meublee-professionnelle-non-professionnelle\/\"><span class=\"s3\">La location meubl\u00e9e : professionnelle ou non-professionnelle ?<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><span class=\"s4\"><a href=\"https:\/\/valoxy.org\/blog\/fiscalite-de-habitation-principale\/\"><span class=\"s3\">La fiscalit\u00e9 de l\u2019habitation principale<\/span><\/a><\/span><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-location-equipee-une-strategie-doptimisation-fiscale\/\" target=\"_self\" rel=\"noopener\">La location \u00e9quip\u00e9e, strat\u00e9gie d\u2019optimisation fiscale<\/a><\/li>\n<li class=\"li2\"><a class=\"mkd-pt-link\" href=\"https:\/\/valoxy.org\/blog\/la-fiscalite-de-la-location-saisonniere\/\" target=\"_self\" rel=\"noopener\">La fiscalit\u00e9 de la location saisonni\u00e8re<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les revenus de la location b\u00e9n\u00e9ficient d&rsquo;une fiscalit\u00e9 qui peut parfois se r\u00e9v\u00e9ler complexe. Location nue, location meubl\u00e9e, professionnelle ou non, sous-location, etc. Les r\u00e9gimes sont nombreux. Beaucoup de contribuables ont alors du mal \u00e0 s&rsquo;y retrouver. Toutefois, depuis le&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,6],"tags":[50,116,117],"class_list":["post-19378","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","category-patrimoine","tag-fiscalite","tag-location-meublee","tag-patrimoine"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Location meubl\u00e9e et BIC | Blog Valoxy - Expertise comptable<\/title>\n<meta name=\"description\" content=\"Depuis le 01\/01\/2017, les revenus d\u2019une location meubl\u00e9e rel\u00e8vent des BIC, que cette activit\u00e9 soit occasionnelle ou habituelle.\" \/>\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\/location-meublee-bic-regime-gagne-clarte\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location meubl\u00e9e et BIC | Blog Valoxy - 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