{"id":102,"date":"2017-06-14T06:26:12","date_gmt":"2017-06-14T06:26:12","guid":{"rendered":"http:\/\/themes.getmotopress.com\/villagio\/?p=102"},"modified":"2025-12-28T23:08:53","modified_gmt":"2025-12-28T22:08:53","slug":"fiscalite-location-saisonniere-lmnp-impots-et-charges-expliques-simplement","status":"publish","type":"post","link":"https:\/\/clm-conciergerie.fr\/en\/fiscalite-location-saisonniere-lmnp-impots-et-charges-expliques-simplement\/","title":{"rendered":"Seasonal rental taxation 2026: LMNP, micro-BIC, allowances and charges explained simply (including useful links)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La fiscalit\u00e9 du LMNP a <strong>profond\u00e9ment chang\u00e9<\/strong> avec la r\u00e9forme entr\u00e9e en vigueur pour les <strong>revenus 2025<\/strong>, d\u00e9clar\u00e9s en <strong>2026<\/strong>.<br>Beaucoup d\u2019informations circulant sur le web sont d\u00e9j\u00e0 obsol\u00e8tes (plafonds 77 700 \u20ac, abattement 50 %, abattement 71 %, etc.).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Visit <strong>les r\u00e8gles fiscales exactes applicables en 2026<\/strong>, pour les locations saisonni\u00e8res \u00e0 <strong>Meschers-sur-Gironde, Royan et la C\u00f4te de Beaut\u00e9<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\u2696\ufe0f 1. LMNP : rappel du statut (inchang\u00e9)<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Vous \u00eates LMNP si <strong>au moins une<\/strong> des conditions suivantes est remplie :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vos recettes meubl\u00e9es <strong>&lt; 23 000 \u20ac \/ an<\/strong>, OU<\/li>\n\n\n\n<li>Vos recettes meubl\u00e9es sont <strong>&lt; \u00e0 vos autres revenus d\u2019activit\u00e9 du foyer fiscal<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Ce statut <strong>ne change pas en 2026<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udd39 Ce seuil de 23 000 \u20ac <strong>n\u2019a rien \u00e0 voir<\/strong> avec le micro-BIC.<br>Il sert uniquement \u00e0 distinguer <strong>LMNP vs LMP<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udcca 2. R\u00e9gimes fiscaux LMNP 2026 : micro-BIC vs r\u00e9el<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f <strong>C\u2019est ici que tout a chang\u00e9 en 2025\/2026.<\/strong><br>Il faut distinguer <strong>trois cas<\/strong>, car les abattements ne sont plus les m\u00eames.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udfe6 CAS 1 \u2014 Location meubl\u00e9e \u201cclassique\u201d (pas une location saisonni\u00e8re)<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Ex : r\u00e9sidence principale d\u2019un locataire, \u00e9tudiants, bail mobilit\u00e9, etc.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plafond micro-BIC : 77 700 \u20ac\/an<\/strong><\/li>\n\n\n\n<li><strong>Abattement forfaitaire : 50 %<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Ce r\u00e9gime <strong>n\u2019a pas chang\u00e9<\/strong>.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udfe7 CAS 2 \u2014 Meubl\u00e9 de tourisme <strong>not classified<\/strong><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\"><em>(Airbnb \/ Booking \/ courte dur\u00e9e \u2013 cas le plus courant)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f <strong>C\u2019est l\u00e0 que la r\u00e9forme est majeure.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 partir des revenus <strong>2025<\/strong>, donc pour la d\u00e9claration <strong>2026<\/strong> :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plafond micro-BIC : 15 000 \u20ac<\/strong><\/li>\n\n\n\n<li><strong>Abattement : 30 %<\/strong> (au lieu de 50 % avant r\u00e9forme)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Donc :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Recettes annuelles<\/th><th>R\u00e9gime possible<\/th><\/tr><\/thead><tbody><tr><td><strong>\u2264 15 000 \u20ac<\/strong><\/td><td>micro-BIC 30 % ou r\u00e9el<\/td><\/tr><tr><td><strong>&gt; 15 000 \u20ac<\/strong><\/td><td><strong>R\u00c9EL obligatoire<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 La plupart des propri\u00e9taires louant un bien saisonnier vont donc <strong>bascule automatiquement au r\u00e9el<\/strong> si leurs recettes d\u00e9passent 15 000 \u20ac (ce qui est tr\u00e8s fr\u00e9quent sur la C\u00f4te de Beaut\u00e9).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udfe9 CAS 3 \u2014 Meubl\u00e9 de tourisme <strong>listed<\/strong> (1 to 5 stars)<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9forme a supprim\u00e9 l\u2019ancien abattement <strong>71 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c0 partir de 2025\/2026 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Plafond micro-BIC : 77 700 \u20ac<\/strong><\/li>\n\n\n\n<li><strong>Abattement : 50 %<\/strong> (au lieu de 71 %)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Situation<\/th><th>R\u00e9gime micro-BIC<\/th><\/tr><\/thead><tbody><tr><td>Bien class\u00e9<\/td><td>50 % d\u2019abattement jusqu\u2019\u00e0 77 700 \u20ac<\/td><\/tr><tr><td>Bien non class\u00e9<\/td><td>30 % d\u2019abattement jusqu\u2019\u00e0 15 000 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Le <strong>classement meubl\u00e9 de tourisme redevient int\u00e9ressant<\/strong>, car il permet :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>un abattement de <strong>50 %<\/strong> (vs 30 % sinon)<\/li>\n\n\n\n<li>un plafond beaucoup plus \u00e9lev\u00e9 (<strong>77 700 \u20ac<\/strong>)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83e\uddfe 3. R\u00e9gime r\u00e9el 2026 : toujours le plus avantageux en location saisonni\u00e8re<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Le <strong>actual regime<\/strong> devient incontournable pour la plupart des loueurs saisonniers (recettes &gt; 15 000 \u20ac).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous pouvez d\u00e9duire :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Frais de conciergerie (CLM)<\/li>\n\n\n\n<li>Cleaning<\/li>\n\n\n\n<li>Charges de copropri\u00e9t\u00e9<\/li>\n\n\n\n<li>Taxe fonci\u00e8re<\/li>\n\n\n\n<li>Assurance PNO<\/li>\n\n\n\n<li>Int\u00e9r\u00eats d\u2019emprunt<\/li>\n\n\n\n<li>Travaux<\/li>\n\n\n\n<li>Frais de comptable<\/li>\n\n\n\n<li>Amortissement du logement et du mobilier<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f Gr\u00e2ce aux amortissements, de nombreux propri\u00e9taires LMNP ont en pratique <strong>0 \u20ac d\u2019imp\u00f4t<\/strong> sur plusieurs ann\u00e9es.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udcb6 4. TVA et location saisonni\u00e8re (aucun changement)<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">En LMNP classique (m\u00eame saisonnier), vous ne facturez <strong>not<\/strong> de TVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TVA uniquement si vous fournissez <strong>\u2265 3 de ces 4 services<\/strong> :<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Petit-d\u00e9jeuner<\/li>\n\n\n\n<li>Nettoyage quotidien<\/li>\n\n\n\n<li>Fourniture du linge r\u00e9guli\u00e8re<\/li>\n\n\n\n<li>R\u00e9ception physique ou pr\u00e9sence permanente<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Dans 99 % des cas, <strong>vous restez non assujetti<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La conciergerie, elle, facture <strong>sa TVA<\/strong>, mais pas sur vos loyers.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\udccc 5. Exemple concret (compatible 2026)<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">Un propri\u00e9taire de Royan encaisse <strong>20 000 \u20ac\/an<\/strong> en saisonnier <strong>not classified<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Micro-BIC impossible<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u2192 seuil 15 000 \u20ac d\u00e9pass\u00e9.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Au r\u00e9el<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Charges : 7 000 \u20ac<br>Amortissements : 6 000 \u20ac<br>R\u00e9sultat fiscal : <strong>20 000 \u2013 13 000 = 7 000 \u20ac<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udc49 Dans de nombreux cas, l\u2019amortissement suffit \u00e0 <strong>gommer totalement le b\u00e9n\u00e9fice<\/strong>, surtout les premi\u00e8res ann\u00e9es.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83e\udde0 6. R\u00e9sum\u00e9 ultra-clair pour 2026<\/h1>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Type de location<\/th><th>Plafond micro-BIC<\/th><th>Allowance<\/th><th>Commentaire<\/th><\/tr><\/thead><tbody><tr><td><strong>Meubl\u00e9 classique (non saisonnier)<\/strong><\/td><td>77 700 \u20ac<\/td><td>50 %<\/td><td>inchang\u00e9<\/td><\/tr><tr><td><strong>Meubl\u00e9 de tourisme NON class\u00e9<\/strong><\/td><td><strong>15 000 \u20ac<\/strong><\/td><td><strong>30 %<\/strong><\/td><td>\u00e9norme restriction<\/td><\/tr><tr><td><strong>Meubl\u00e9 de tourisme CLASS\u00c9<\/strong><\/td><td>77 700 \u20ac<\/td><td>50 %<\/td><td>remplacement de l\u2019ancien 71 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">\ud83d\ude80 Conclusion<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9forme fiscale 2025\/2026 modifie profond\u00e9ment la rentabilit\u00e9 des locations saisonni\u00e8res.<br>Pour la grande majorit\u00e9 des propri\u00e9taires :<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f <strong>Micro-BIC devient inutilisable<\/strong> (seuil trop bas : 15 000 \u20ac).<br>\u27a1\ufe0f Le <strong>r\u00e9gime r\u00e9el devient obligatoire<\/strong> \u2014 et souvent plus avantageux.<br>\u27a1\ufe0f Le <strong>classement meubl\u00e9 de tourisme redevient strat\u00e9gique<\/strong> (50 % d\u2019abattement et plafond 77 700 \u20ac).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At <strong>CLM - Conciergerie Locative Meschers<\/strong>, nous accompagnons les propri\u00e9taires pour :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>optimiser leur fiscalit\u00e9 LMNP,<\/li>\n\n\n\n<li>choisir le bon r\u00e9gime,<\/li>\n\n\n\n<li>pr\u00e9parer les documents pour l\u2019expert-comptable,<\/li>\n\n\n\n<li>obtenir le <strong>classement meubl\u00e9 de tourisme<\/strong> si n\u00e9cessaire.<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/clm-conciergerie.fr\/nous-contacter\/\">CONTACT US!<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Holiday rentals are an excellent way to make the most of your property in Meschers-sur-Gironde, Royan and the C\u00f4te de Beaut\u00e9.<br \/>\nBut many homeowners have questions about taxation: which system should they choose? What charges should be deducted?<br \/>\nIs there any VAT to charge?<br \/>\n...<\/p>","protected":false},"author":1,"featured_media":1803,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,4],"tags":[],"class_list":["post-102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lois","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts\/102","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/comments?post=102"}],"version-history":[{"count":0,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/posts\/102\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/media\/1803"}],"wp:attachment":[{"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/media?parent=102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/categories?post=102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/clm-conciergerie.fr\/en\/wp-json\/wp\/v2\/tags?post=102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}