Maître Jonathan QUIROGA-GALDO

Avocat au barreau de Paris

Compétences : Droit immobilier, Urbanisme, Ventes de fonds de commerce

Barreau : Paris

Adresse : 9 BOULEVARD PEREIRE 75017 PARIS

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Publié le 09/12/2024

Les résidences services seniors (RSS) et les résidences étudiantes (RE) peuvent (enfin) bénéficier du régime fiscal de faveur des LLI

Article juridique - Droit immobilier

Par Me Jonathan QUIROGA-GALDO

Les résidences services seniors (RSS) et les résidences étudiantes (RE) peuvent (enfin) bénéficier du régime fiscal de faveur des LLI

Décret n° 2024-1144 du 4 décembre 2024 fixant les plafonds de la part de la quittance relative au loyer et de la part de la quittance relative aux services non individualisables prévus à l'article 279-0 bis A du code général des impôts : https://lnkd.in/ewr5ME8S

Quelques rappels : les logements locatifs intermédiaires (LLI) sont définis par l'article L. 302-16 du CCH, il s'agit de logements neufs ou issus de la transformation de tout type de local pour de la location, meublée ou non, à usage de résidence principale bénéficiant d'une aide directe ou indirecte accordée par la puissance publique.

Ils visent à combler le fossé entre le logement social et le marché privé, en proposant des solutions locatives adaptées aux ménages des classes moyennes et populaires.

Les acquéreurs de LLI peuvent bénéficier d'un régime fiscal de faveur, si l'investissement répond à certains critères posés par le code général des impôts (CGI) liés à l'investisseur, au locataire et à l'emplacement. Ce régime de faveur permet de :

Bénéficier de la TVA au taux réduit de 10 % (article 279-0 bis A du CGI) , et/ou
Bénéficier de la créance d’impôt sur les sociétés (IS) égale au montant de la taxe foncière sur les propriétés bâties (TFPB), quel que soit le régime de TVA (article 220 septies Z du CGI).

L'article 71 de la Loi de finances pour 2023 a prévu la possibilité d'en bénéficier en étendant le domaine des LLI aux logements situés au sein de résidences services (cf. article L. 631-13 du CCH), c'est-à-dire d'une résidence services seniors (RSS) (à ne pas confondre avec un EHPAD) ou d'une résidence étudiante (RE).

Toutefois, pour que le dispositif de la Loi de finances de 2023 soit complet, il était nécessaire que son décret d'application soit pris par le Gouvernement : c'est désormais chose faite.

Le décret fixe les conditions d'application de cette extension en précisant le plafond de loyer applicable aux logements en résidences. Il fixe également le plafond de la part de quittance relative aux services non individualisables facturés à ce titre :

la part de la quittance relative aux loyers ne doit pas dépasser les plafonds de loyers du LLI, avec une majoration plafonnée si la RSS accueille 75% de personnes âgées (d'au moins 75 ans) ou plus ; et
la part de la quittance relative aux services non individualisables (cf. article D. 631-27 du CCH) ne doit pas dépasser les forfaits mensuels fixés par le décret.

_________________________
Une question ? Mon cabinet est à votre disposition :
Me Jonathan Quiroga-Galdo, Avocat à la Cour
01 80 27 01 58 - jqg@jqg-avocat.fr - www.jqg-avocat.fr