Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 28/05/2025

Nouveau dispositif pour la réintégration des amortissements en LMNP : le formulaire de déclaration est révisé !

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Nouveau dispositif pour la réintégration des amortissements en LMNP : le formulaire de déclaration est révisé !

Pour rappel, la loi de finances pour 2025 a apporté des modifications aux modalités de calcul des plus-values lors de la cession d’actifs par les loueurs en meublé non professionnels (LMNP).

Depuis le 16 février 2025, pour toute cession, le prix d’acquisition doit être réduit du montant des amortissements antérieurement déduits, sauf pour ceux correspondant aux dépenses de construction, reconstruction, agrandissement ou amélioration. Cette modification conduit à une augmentation de la plus-value imposable.

Le formulaire n° 2048-IMM-SD, qui sert à déclarer et payer l’impôt sur les plus-values immobilières privées, a été mis à jour pour intégrer cette nouvelle règle de réintégration.

Points essentiels à noter :

Portée : Seuls les amortissements déduits dans le cadre d’un régime réel d’imposition (ceux « admis en déduction en application de l’article 39 C du CGI ») sont concernés.
Ordre de traitement : La réintégration intervient après l’application des forfaits travaux et frais d’acquisition.

Il reste à espérer que l’administration fiscale clarifiera rapidement ces dispositions dans ses commentaires officiels.