{"id":8748,"date":"2023-01-16T08:00:21","date_gmt":"2023-01-16T07:00:21","guid":{"rendered":"https:\/\/www.revue-fiduciaire.com\/blog\/?p=8748"},"modified":"2022-12-08T18:17:11","modified_gmt":"2022-12-08T17:17:11","slug":"cotisations-location-meuble-longe-duree","status":"publish","type":"post","link":"https:\/\/www.revue-fiduciaire.com\/blog\/cotisations-location-meuble-longe-duree\/","title":{"rendered":"Quelles cotisations pour une location en meubl\u00e9 de longe dur\u00e9e ?"},"content":{"rendered":"

Quelles cotisations pour une location en meubl\u00e9 de longe dur\u00e9e ?<\/h2>\n

 <\/p>\n

\"LOCATION<\/p>\n

Les loueurs en meubl\u00e9 sont susceptibles de relever soit des pr\u00e9l\u00e8vements sociaux applicables aux revenus du patrimoine (17,2 % au total actuellement), soit du r\u00e9gime de s\u00e9curit\u00e9 sociale des ind\u00e9pendants. Les crit\u00e8res d\u2019affiliation \u00e0 ce r\u00e9gime varient selon la nature des locations effectu\u00e9es : locations de longue dur\u00e9e, locations de courte dur\u00e9e, locations de chambres d\u2019h\u00f4tes.<\/p>\n

D\u00e9couvrons ensemble les sp\u00e9cificit\u00e9s des locations de longue dur\u00e9e \u00e0 travers cette infographie.<\/p>\n

 <\/p>\n

Ce qu’il faut savoir pour tous les types de locations :<\/h3>\n

 <\/p>\n

\n

L\u2019obligation de s\u2019affilier au r\u00e9gime de s\u00e9curit\u00e9 sociale des ind\u00e9pendants et d\u2019acquitter les cotisations correspondantes (maladie-maternit\u00e9, vieillesse et invalidit\u00e9-d\u00e9c\u00e8s, allocations familiales, CSG-CRDS, contribution formation) concerne deux cat\u00e9gories de loueurs en meubl\u00e9\u00a0:<\/p>\n<\/div>\n

\n

– En premier lieu, les personnes ayant la qualit\u00e9 de loueurs en meubl\u00e9 professionnels au sens de la l\u00e9gislation fiscale\u00a0: loueurs percevant des recettes annuelles sup\u00e9rieures \u00e0 la fois \u00e0 23\u2009000\u00a0euros et \u00e0 leurs autres revenus d\u2019activit\u00e9\u00a0;<\/p>\n<\/div>\n

\n

– En second lieu, les personnes louant des locaux \u00e0 une client\u00e8le y s\u00e9journant \u00e0 la journ\u00e9e, \u00e0 la semaine ou au mois et retirant plus de 23\u2009000\u00a0euros de recettes annuelles de cette activit\u00e9.<\/p>\n

 <\/p>\n<\/div>\n

\n

Toutefois, des r\u00e8gles particuli\u00e8res sont pr\u00e9vues pour les personnes proc\u00e9dant \u00e0 des locations de courte dur\u00e9e (qui se voient offrir la possibilit\u00e9 d\u2019opter pour le r\u00e9gime g\u00e9n\u00e9ral de la s\u00e9curit\u00e9 sociale) et pour les propri\u00e9taires de chambres d\u2019h\u00f4tes (tenus de s\u2019affilier au r\u00e9gime de s\u00e9curit\u00e9 sociale des ind\u00e9pendants d\u00e8s l\u2019instant o\u00f9 les revenus provenant de leur activit\u00e9 d\u00e9passent un seuil actuellement fix\u00e9 \u00e0 5\u2009348\u00a0euros).<\/p>\n

 <\/p>\n<\/div>\n

\n

Selon qu\u2019ils sont plac\u00e9s, au plan fiscal, sous le r\u00e9gime micro-BIC ou sous le r\u00e9gime du r\u00e9el, les loueurs en meubl\u00e9 relevant du r\u00e9gime de s\u00e9curit\u00e9 sociale des ind\u00e9pendants voient leurs cotisations calcul\u00e9es \u00e0 un taux forfaitaire sur la base de leurs recettes ou bien, chacune au taux qui leur est propre, sur la base du montant de leur b\u00e9n\u00e9fice.<\/p>\n

 <\/p>\n<\/div>\n

\n

En ce qui les concerne, soumis \u00e0 cet \u00e9gard au m\u00eame r\u00e9gime que les loueurs de locaux vides, les autres loueurs en meubl\u00e9 ont \u00e0 acquitter les pr\u00e9l\u00e8vements applicables aux revenus du patrimoine\u00a0: CSG de 9,2\u00a0%, CRDS de 0,5\u00a0% et pr\u00e9l\u00e8vement de solidarit\u00e9 de 7,5\u00a0% (soit un total de 17,2\u00a0%).<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Quelles cotisations pour une location en meubl\u00e9 de longe dur\u00e9e ?   Les loueurs en meubl\u00e9 sont susceptibles de relever soit des pr\u00e9l\u00e8vements sociaux applicables aux revenus du patrimoine (17,2 % au total actuellement), soit du r\u00e9gime de s\u00e9curit\u00e9 sociale des ind\u00e9pendants. Les crit\u00e8res d\u2019affiliation \u00e0 ce r\u00e9gime varient selon la nature des locations effectu\u00e9es …<\/p>\n

Quelles cotisations pour une location en meubl\u00e9 de longe dur\u00e9e ?<\/span> Lire la suite\u00a0\u00bb<\/a><\/p>\n","protected":false},"author":8,"featured_media":8747,"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":[7,18,89],"tags":[317,133,204,155],"class_list":["post-8748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infographies","category-patrimoine","category-sans-profil","tag-cotisations","tag-infographie","tag-legal-design","tag-patrimoine"],"acf":[],"yoast_head":"\nQuelles cotisations pour une location en meubl\u00e9 de longe dur\u00e9e ? 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