{"id":3618,"date":"2025-04-14T10:27:20","date_gmt":"2025-04-14T10:27:20","guid":{"rendered":"https:\/\/avefi.com\/?p=3618"},"modified":"2025-04-14T10:28:37","modified_gmt":"2025-04-14T10:28:37","slug":"quelques-elements-de-fiscalite-les-basiques","status":"publish","type":"post","link":"http:\/\/avefi.com\/?p=3618","title":{"rendered":"Quelques \u00e9l\u00e9ments de fiscalit\u00e9 &#8230; les basiques"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3618\" class=\"elementor elementor-3618\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54cc982 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54cc982\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0fa58d\" data-id=\"c0fa58d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68cffc0 elementor-widget elementor-widget-text-editor\" data-id=\"68cffc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u00a0<\/p><hr \/><h1>\ud83c\uddeb\ud83c\uddf7 <strong>R\u00e9sum\u00e9 de la fiscalit\u00e9 immobili\u00e8re fran\u00e7aise (2025)<\/strong><\/h1><hr \/><h2>1. \ud83d\udcd8 <strong>Imp\u00f4t sur le revenu : deux r\u00e9gimes pour les loyers<\/strong><\/h2><h3>\ud83d\udccc Revenus fonciers (location nue)<\/h3><h4>\u27a4 <strong>R\u00e9gime micro-foncier<\/strong><\/h4><ul><li><p>Applicable si <strong>revenus fonciers &lt; 15\u202f000 \u20ac \/ an<\/strong><\/p><\/li><li><p><strong>Abattement forfaitaire de 30 %<\/strong><\/p><\/li><li><p>Imposition sur 70 % du revenu au bar\u00e8me progressif de l\u2019IR<\/p><\/li><li><ul><li><p><strong>17,2 % de pr\u00e9l\u00e8vements sociaux<\/strong><\/p><\/li><\/ul><\/li><\/ul><h4>\u27a4 <strong>R\u00e9gime r\u00e9el<\/strong><\/h4><ul><li><p>Obligatoire si &gt; 15\u202f000 \u20ac ou sur option<\/p><\/li><li><p>D\u00e9duction des <strong>charges r\u00e9elles<\/strong> (travaux, int\u00e9r\u00eats d\u2019emprunt, taxe fonci\u00e8re, etc.)<\/p><\/li><li><p>D\u00e9ficit foncier imputable sur le revenu global (plafonn\u00e9 \u00e0 <strong>10\u202f700 \u20ac\/an<\/strong>)<\/p><\/li><\/ul><hr \/><h3>\ud83d\udccc Revenus BIC (location meubl\u00e9e)<\/h3><h4>\u27a4 <strong>R\u00e9gime micro-BIC<\/strong><\/h4><ul><li><p>Applicable si <strong>recettes &lt; 77\u202f700 \u20ac\/an<\/strong><\/p><\/li><li><p><strong>Abattement de 50 %<\/strong><\/p><\/li><li><p>Imposition sur 50 % au bar\u00e8me progressif<\/p><\/li><li><ul><li><p><strong>17,2 % de pr\u00e9l\u00e8vements sociaux<\/strong><\/p><\/li><\/ul><\/li><\/ul><h4>\u27a4 <strong>R\u00e9gime r\u00e9el simplifi\u00e9<\/strong><\/h4><ul><li><p>D\u00e9duction de <strong>toutes les charges r\u00e9elles<\/strong> + amortissement du bien<\/p><\/li><li><p>Fiscalit\u00e9 plus complexe, mais souvent plus avantageuse \u00e0 partir de 10\u202f000 \u20ac de recettes annuelles<\/p><\/li><\/ul><p>\ud83e\uddfe <strong>Statut LMNP (Loueur Meubl\u00e9 Non Professionnel)<\/strong> : permet l\u2019amortissement comptable du bien, neutralisant l\u2019imposition pendant plusieurs ann\u00e9es<\/p><hr \/><h2>2. \ud83d\udcb8 <strong>Pr\u00e9l\u00e8vements sociaux<\/strong><\/h2><ul><li><p><strong>Taux global<\/strong> : 17,2 %<\/p><ul><li><p>CSG : 9,2 %<\/p><\/li><li><p>CRDS : 0,5 %<\/p><\/li><li><p>Pr\u00e9l\u00e8vement de solidarit\u00e9 : 7,5 %<\/p><\/li><\/ul><\/li><li><p><strong>Non r\u00e9sidents fiscaux<\/strong> : en principe exon\u00e9r\u00e9s sur les <strong>revenus immobiliers \u00e9trangers<\/strong><\/p><\/li><\/ul><hr \/><h2>3. \ud83e\uddfe <strong>IFI \u2013 Imp\u00f4t sur la Fortune Immobili\u00e8re<\/strong><\/h2><ul><li><p>Applicable \u00e0 partir d\u2019un patrimoine immobilier net taxable &gt; <strong>1,3 million \u20ac<\/strong><\/p><\/li><li><p>Bar\u00e8me progressif entre <strong>0,5 % et 1,5 %<\/strong><\/p><\/li><li><p>Inclut tous les biens et parts de SCPI\/OPCI investis en immobilier (sauf exon\u00e9rations sp\u00e9cifiques)<\/p><\/li><\/ul><hr \/><h2>4. \ud83c\udf0d <strong>Fiscalit\u00e9 sur les SCPI europ\u00e9ennes<\/strong><\/h2><h3>\u27a4 SCPI investies en <strong>France<\/strong><\/h3><ul><li><p>Revenus impos\u00e9s comme des <strong>revenus fonciers fran\u00e7ais<\/strong><\/p><\/li><li><p>Soumis aux <strong>pr\u00e9l\u00e8vements sociaux + imp\u00f4t sur le revenu<\/strong><\/p><\/li><\/ul><h3>\u27a4 SCPI investies \u00e0 <strong>l\u2019\u00e9tranger<\/strong><\/h3><ul><li><p>Fiscalit\u00e9 selon la <strong>convention fiscale entre la France et le pays d\u2019investissement<\/strong><\/p><\/li><li><p>En g\u00e9n\u00e9ral :<\/p><ul><li><p>Imposition <strong>locale<\/strong> dans le pays source<\/p><\/li><li><p><strong>Exon\u00e9ration en France<\/strong> de l\u2019IR (mais application du taux effectif)<\/p><\/li><li><p><strong>Exon\u00e9ration des pr\u00e9l\u00e8vements sociaux<\/strong> si pas en France<\/p><\/li><\/ul><\/li><\/ul><blockquote><p>\ud83d\udccc Exemple : une SCPI investie en Allemagne (ex : Eurovalys) n\u2019est pas soumise aux 17,2 % de pr\u00e9l\u00e8vements sociaux et ses revenus sont impos\u00e9s en Allemagne uniquement.<\/p><\/blockquote><hr \/><h2>5. \ud83e\udded En r\u00e9sum\u00e9 : tableau synth\u00e9tique<\/h2><table><thead><tr><th>Type de revenu<\/th><th>R\u00e9gime d\u2019imposition<\/th><th>Pr\u00e9l\u00e8vements sociaux<\/th><th>IFI applicable ?<\/th><\/tr><\/thead><tbody><tr><td>Location nue<\/td><td>IR (micro ou r\u00e9el)<\/td><td>\u2705 Oui (17,2 %)<\/td><td>\u2705 Oui<\/td><\/tr><tr><td>Location meubl\u00e9e<\/td><td>BIC (micro ou r\u00e9el)<\/td><td>\u2705 Oui (17,2 %)<\/td><td>\u2705 Oui<\/td><\/tr><tr><td>SCPI France<\/td><td>IR + PS<\/td><td>\u2705 Oui<\/td><td>\u2705 Oui<\/td><\/tr><tr><td>SCPI Europe (ex-FR)<\/td><td>Selon pays \/ Taux effectif<\/td><td>\u274c Non (g\u00e9n\u00e9ralement)<\/td><td>\u2705 Oui (sauf cas sp\u00e9cifiques)<\/td><\/tr><\/tbody><\/table><hr \/><p>\u00a0<\/p><p>\u00a0<\/p><h2 class=\"\" data-start=\"6616\" data-end=\"6635\">\ud83d\udcde Contact AVEFI<\/h2><p class=\"\" data-start=\"6637\" data-end=\"6843\"><strong data-start=\"6637\" data-end=\"6692\">AVEFI \u2013 Cabinet de Conseil en Gestion de Patrimoine<\/strong><br data-start=\"6692\" data-end=\"6695\" \/>\ud83d\udccd 18 bis rue Am\u00e9lie \u2013 75007 Paris<br data-start=\"6729\" data-end=\"6732\" \/>\ud83d\udcde 01 77 13 78 35<br data-start=\"6749\" data-end=\"6752\" \/>\ud83d\udce7 <a rel=\"noopener\" data-start=\"6755\" data-end=\"6800\">contact@avefi.com<\/a><br data-start=\"6800\" data-end=\"6803\" \/>\ud83c\udf10 <a class=\"\" href=\"http:\/\/www.avefi.com\" target=\"_new\" rel=\"noopener\" data-start=\"6806\" data-end=\"6843\">www.avefi.com<\/a><\/p><hr class=\"\" data-start=\"6845\" data-end=\"6848\" \/><p class=\"\" data-start=\"6850\" data-end=\"7120\">\ud83d\uded1 <strong data-start=\"6853\" data-end=\"6875\">Mentions l\u00e9gales :<\/strong><br data-start=\"6875\" data-end=\"6878\" \/>Cette publication est \u00e0 caract\u00e8re <strong data-start=\"6912\" data-end=\"6942\">informatif et publicitaire<\/strong>. Elle ne constitue pas un conseil personnalis\u00e9 ou une recommandation d\u2019investissement.<br data-start=\"7029\" data-end=\"7032\" \/>\ud83d\udc49 Pour toute question ou d\u00e9sinscription : <a rel=\"noopener\" data-start=\"7075\" data-end=\"7120\">contact@avefi.com<\/a><\/p><p class=\"\" data-start=\"7122\" data-end=\"7378\">\u26a0\ufe0f <strong data-start=\"7125\" data-end=\"7142\">Avertissement<\/strong> :<br data-start=\"7144\" data-end=\"7147\" \/><em data-start=\"7147\" data-end=\"7378\">Investir comporte des risques, y compris une perte en capital. Les performances pass\u00e9es ne garantissent pas les performances futures. Il est essentiel de bien comprendre les caract\u00e9ristiques des produits avant toute souscription.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3618","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3618"}],"version-history":[{"count":3,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3618\/revisions"}],"predecessor-version":[{"id":3621,"href":"http:\/\/avefi.com\/index.php?rest_route=\/wp\/v2\/posts\/3618\/revisions\/3621"}],"wp:attachment":[{"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3618"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/avefi.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}