{"id":9998,"date":"2024-04-16T00:00:00","date_gmt":"2024-04-15T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/pas-dimpot-sur-la-fortune-immobiliere-pour-les-activites-de-location-de-meubles-deficitaires\/"},"modified":"2024-04-16T00:00:00","modified_gmt":"2024-04-15T22:00:00","slug":"pas-dimpot-sur-la-fortune-immobiliere-pour-les-activites-de-location-de-meubles-deficitaires","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/pas-dimpot-sur-la-fortune-immobiliere-pour-les-activites-de-location-de-meubles-deficitaires\/","title":{"rendered":"Pas d\u2019imp\u00f4t sur la fortune immobili\u00e8re pour les activit\u00e9s de location de meubl\u00e9s\u2026 d\u00e9ficitaires ?"},"content":{"rendered":"<p>Les loueurs de meubl\u00e9s professionnels peuvent \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) pour les biens plac\u00e9s en location, d\u00e8s lors qu\u2019ils remplissent certaines conditions et notamment celle qui pr\u00e9voit qu\u2019ils doivent tirer plus de 50 % de leurs revenus de cette activit\u00e9. Mais qu\u2019en est-il lorsque cette activit\u00e9, unique source de revenu d\u2019un particulier, est d\u00e9ficitaire ?<\/p>\n<h2>Pas d\u2019exon\u00e9ration d\u2019IFI pour les activit\u00e9s d\u00e9ficitaires !<\/h2>\n<p>Pour rappel, les biens et les droits immobiliers affect\u00e9s \u00e0 une activit\u00e9 principale industrielle, commerciale, artisanale, agricole ou lib\u00e9rale peuvent \u00eatre exon\u00e9r\u00e9s d&#8217;imp\u00f4t sur la fortune immobili\u00e8re (IFI).<\/p>\n<p>\u00c0 titre d\u00e9rogatoire, il est admis que l\u2019activit\u00e9 de location de locaux d\u2019habitation meubl\u00e9s soit consid\u00e9r\u00e9e comme \u00e9tant une activit\u00e9 commerciale ouvrant droit au b\u00e9n\u00e9fice de cette exon\u00e9ration d\u2019IFI si elle permet au particulier qui l\u2019exerce de :<\/p>\n<ul>\n<li>r\u00e9aliser plus de 23 000 \u20ac de recettes annuelles ;<\/li>\n<li>retirer de cette activit\u00e9 plus de 50 % de ses revenus.<\/li>\n<\/ul>\n<p>Le Gouvernement a d\u00e9j\u00e0 eu l\u2019occasion de pr\u00e9ciser que l\u2019activit\u00e9 de location en meubl\u00e9 professionnelle (LMP) exerc\u00e9e de fa\u00e7on accessoire \u00e0 une autre activit\u00e9, \u00e9galement source de revenus, permet de b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019IFI uniquement si elle est \u00ab b\u00e9n\u00e9ficiaire \u00bb. Donc en cas d\u2019activit\u00e9 de LMP \u00ab d\u00e9ficitaire \u00bb, l\u2019avantage fiscal ne sera pas applicable.<\/p>\n<p>Une question se pose alors : qu\u2019en est-il lorsque cette activit\u00e9 de LMP \u00ab d\u00e9ficitaire \u00bb est exerc\u00e9e \u00e0 titre exclusif et non pas de mani\u00e8re accessoire ?<\/p>\n<p>Interrog\u00e9, le Gouvernement rappelle que dans cette hypoth\u00e8se, la condition de seuil de 50 % des revenus ne peut \u00eatre consid\u00e9r\u00e9e comme remplie.&nbsp;<\/p>\n<p>En conclusion : d\u00e8s lors que l\u2019activit\u00e9 de LMP est \u00ab d\u00e9ficitaire \u00bb, elle ne peut ouvrir droit au b\u00e9n\u00e9fice de l\u2019exon\u00e9ration d\u2019IFI. Le fait que cette activit\u00e9 soit exerc\u00e9e \u00e0 titre principal ou accessoire est sans incidence.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/questions.assemblee-nationale.fr\/q16\/16-9897QE.htm\" rel=\"noopener\" target=\"_blank\">R\u00e9ponse minist\u00e9rielle Vidal, Assembl\u00e9e nationale, du 9 avril 2024, no 9897 : \u00ab R\u00e8gles d\u2019exon\u00e9ration de l\u2019IFI pour les loueurs de meubl\u00e9s professionnels \u00bb&nbsp;<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/pas-d-impot-sur-la-fortune-immobiliere-pour-les-activites-de-location-de-meubles-deficitaires\" target=\"_blank\" rel=\"noopener\">Pas d\u2019imp\u00f4t sur la fortune immobili\u00e8re pour les activit\u00e9s de location de meubl\u00e9s\u2026 d\u00e9ficitaires ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/deficit_0.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les loueurs de meubl\u00e9s professionnels peuvent \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) pour les biens plac\u00e9s en location, d\u00e8s lors qu\u2019ils remplissent certaines conditions et notamment celle qui pr\u00e9voit qu\u2019ils doivent tirer plus de 50 % de leurs revenus de cette activit\u00e9. Mais qu\u2019en est-il lorsque cette activit\u00e9, unique source de revenu d\u2019un particulier, est d\u00e9ficitaire ?<\/p>\n","protected":false},"author":0,"featured_media":9999,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,10],"tags":[],"class_list":["post-9998","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-le-coin-du-dirigeant"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pas d\u2019imp\u00f4t sur la fortune immobili\u00e8re pour les activit\u00e9s de location de meubl\u00e9s\u2026 d\u00e9ficitaires ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/pas-dimpot-sur-la-fortune-immobiliere-pour-les-activites-de-location-de-meubles-deficitaires\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pas d\u2019imp\u00f4t sur la fortune immobili\u00e8re pour les activit\u00e9s de location de meubl\u00e9s\u2026 d\u00e9ficitaires ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Les loueurs de meubl\u00e9s professionnels peuvent \u00eatre exon\u00e9r\u00e9s d\u2019imp\u00f4t sur la fortune immobili\u00e8re (IFI) pour les biens plac\u00e9s en location, d\u00e8s lors qu\u2019ils remplissent certaines conditions et notamment celle qui pr\u00e9voit qu\u2019ils doivent tirer plus de 50 % de leurs revenus de cette activit\u00e9. 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