{"id":3651,"date":"2025-04-21T08:30:14","date_gmt":"2025-04-21T08:30:14","guid":{"rendered":"https:\/\/avefi.com\/?p=3651"},"modified":"2025-04-21T08:31:19","modified_gmt":"2025-04-21T08:31:19","slug":"location-quel-statut","status":"publish","type":"post","link":"http:\/\/avefi.com\/?p=3651","title":{"rendered":"Location : quel statut ?"},"content":{"rendered":"\t\t
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R\u00e9sum\u00e9\u00a0<\/strong><\/h3>
Crit\u00e8res cl\u00e9s<\/th>En direct (nue)<\/strong><\/th>SCI IR (nue)<\/strong><\/th>SCI IS (nue\/meubl\u00e9e)<\/strong><\/th>SARL famille IR (meubl\u00e9e)<\/strong><\/th>En direct LMNP (meubl\u00e9e)<\/strong><\/th><\/tr><\/thead>
Fiscalit\u00e9 loyers<\/strong><\/td>IR 45% + 17,2%, d\u00e9ficit foncier limit\u00e9<\/td>IR 45% + 17,2%, d\u00e9ficit foncier limit\u00e9<\/td>IS 15-25%, amortissements avantageux<\/td>IR 45% + 17,2%, amortissements avantageux<\/td>IR 45% + 17,2%, amortissements avantageux<\/td><\/tr>
Fiscalit\u00e9 des plus-values<\/strong><\/td>Abattement dur\u00e9e d\u00e9tention (exon\u00e9ration 22-30 ans)<\/td>Abattement dur\u00e9e d\u00e9tention (exon\u00e9ration 22-30 ans)<\/td>IS sans abattement (fortement tax\u00e9e)<\/td>Abattement dur\u00e9e d\u00e9tention (exon\u00e9ration 22-30 ans)<\/td>Abattement dur\u00e9e d\u00e9tention (exon\u00e9ration 22-30 ans)<\/td><\/tr>
Fiscalit\u00e9 transmission<\/strong><\/td>Donation\/succession directe simple (possible d\u00e9membrement)<\/td>Facile (parts sociales avec d\u00e9membrement et d\u00e9cote)<\/td>Complexe (parts avec d\u00e9cote mais fiscalit\u00e9 latente)<\/td>Tr\u00e8s facile (parts avec d\u00e9membrement, d\u00e9cote)<\/td>Donation directe ou d\u00e9membrement, indivision possible<\/td><\/tr>
Complexit\u00e9 administrative<\/strong><\/td>Tr\u00e8s faible<\/td>Moyenne<\/td>\u00c9lev\u00e9e (compta obligatoire)<\/td>\u00c9lev\u00e9e (compta obligatoire BIC)<\/td>Mod\u00e9r\u00e9e (compta BIC simplifi\u00e9e)<\/td><\/tr>
Charges \/ amortissements d\u00e9ductibles<\/strong><\/td>Charges oui, amortissements non<\/td>Charges oui, amortissements non<\/td>Charges + amortissements oui<\/td>Charges + amortissements oui (tr\u00e8s avantageux)<\/td>Charges + amortissements oui (tr\u00e8s avantageux)<\/td><\/tr>
Impact IFI<\/strong><\/td>Oui (taxable)<\/td>Oui (taxable)<\/td>Oui (taxable)<\/td>Oui (taxable)<\/td>Oui (taxable)<\/td><\/tr>
R\u00e9gime social<\/strong><\/td>17,2% pr\u00e9l\u00e8vements sociaux uniquement<\/td>17,2% pr\u00e9l\u00e8vements sociaux uniquement<\/td>Faible (g\u00e9rant non r\u00e9mun\u00e9r\u00e9 non soumis)<\/td>SSI obligatoire g\u00e9rant majoritaire, sinon pr\u00e9l\u00e8vements sociaux 17,2% associ\u00e9s LMNP<\/td>17,2% pr\u00e9l\u00e8vements sociaux (LMNP), cotisations SSI si LMP<\/td><\/tr>
Transmission enfants<\/strong><\/td>Limit\u00e9e (indivision ou d\u00e9membrement direct)<\/td>Facile (transmission progressive de parts)<\/td>Moyenne (part sociale, co\u00fbt fiscal latent)<\/td>Tr\u00e8s facile (transmission progressive avec d\u00e9membrement)<\/td>Limit\u00e9e (d\u00e9membrement ou indivision directe)<\/td><\/tr>
Recommandation principale<\/strong> \ud83d\udd25<\/td>Simplicit\u00e9 mais fiscalit\u00e9 lourde \u00e0 45%<\/td>Bonne gestion familiale, fiscalit\u00e9 \u00e9lev\u00e9e<\/td>Bonne capitalisation, mais fiscalit\u00e9 plus-values lourde<\/td>Optimale si familial et long terme, excellente fiscalit\u00e9 (LMNP)<\/strong><\/td>Tr\u00e8s bonne fiscalit\u00e9 LMNP, simplicit\u00e9, id\u00e9al pour investisseur individuel<\/td><\/tr><\/tbody><\/table>

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