{"id":7173,"date":"2021-07-20T08:30:14","date_gmt":"2021-07-20T06:30:14","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=7173"},"modified":"2021-07-05T11:38:54","modified_gmt":"2021-07-05T09:38:54","slug":"les-revenus-locatifs-comment-sont-ils-imposes","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/les-revenus-locatifs-comment-sont-ils-imposes\/","title":{"rendered":"Les revenus locatifs : comment sont-ils impos\u00e9s ?"},"content":{"rendered":"

\"revenusLes propri\u00e9taires de biens locatifs sont notamment autoris\u00e9s \u00e0 d\u00e9duire certaines charges. A noter les loyers per\u00e7us leurs int\u00e9r\u00eats d\u2019emprunts, leurs d\u00e9penses de travaux ainsi que leurs taxes fonci\u00e8res.<\/p>\n

Les \u00e9ventuels d\u00e9ficits r\u00e9sultant de la d\u00e9duction de ces charges sont directement imputables sur leur revenu global. Cela dans une limite annuelle actuellement fix\u00e9e \u00e0 10\u2009700 \u20ac.<\/p>\n

Les loyers provenant de logements lou\u00e9s nus sont imposables dans la cat\u00e9gorie des revenus fonciers.<\/p>\n

 <\/p>\n

Outre l\u2019imp\u00f4t sur le revenu proprement dit, le montant net de ces revenus supporte les pr\u00e9l\u00e8vements sociaux applicables aux revenus du patrimoine. Une r\u00e8gle habituelle s’applique pour les revenus soumis au bar\u00e8me progressif de l\u2019IR.<\/p>\n

\n

Deux cat\u00e9gories de logements anciens destin\u00e9s \u00e0 la location sont susceptibles de b\u00e9n\u00e9ficier des avantages du dispositif \u00ab Pinel \u00bb. Il s\u2019agit :<\/p>\n<\/div>\n

\n

-Des logements anciens acquis jusqu\u2019au 31 d\u00e9cembre 2024 qui font ou ont fait l\u2019objet de travaux de r\u00e9habilitation. Les logements dont la r\u00e9habilitation ouvre droit \u00e0 l\u2019avantage fiscal sont ceux qui ne satisfont pas aux caract\u00e9ristiques de la d\u00e9cence d\u00e9finies par le d\u00e9cret n\u00b0 2002-120 du 30 janvier 2002. Ainsi, les travaux de r\u00e9habilitation effectu\u00e9s doivent leur conf\u00e9rer des performances techniques voisines de celles des logements neufs.<\/p>\n<\/div>\n

\n

-Enfin, des logements anciens acquis jusqu\u2019au 31 d\u00e9cembre 2022 et qui font ou ont fait l\u2019objet de travaux d\u2019am\u00e9lioration d\u00e9finis par d\u00e9cret. Le montant repr\u00e9sente au moins 25 % du co\u00fbt total de l\u2019op\u00e9ration.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Les propri\u00e9taires de biens locatifs sont notamment autoris\u00e9s \u00e0 d\u00e9duire certaines charges. A noter les loyers per\u00e7us leurs int\u00e9r\u00eats d\u2019emprunts, leurs d\u00e9penses de travaux ainsi que leurs taxes fonci\u00e8res. Les \u00e9ventuels d\u00e9ficits r\u00e9sultant de la d\u00e9duction de ces charges sont directement imputables sur leur revenu global. Cela dans une limite annuelle actuellement fix\u00e9e \u00e0 10\u2009700 …<\/p>\n

Les revenus locatifs : comment sont-ils impos\u00e9s ?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":7,"featured_media":7709,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[2,7],"tags":[117,240,204,239],"class_list":["post-7173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-infographies","tag-fiscalite","tag-imposition","tag-legal-design","tag-revenus-locatifs"],"acf":[],"yoast_head":"\nLes revenus locatifs : comment sont-ils impos\u00e9s ? 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