Maître Alain PAREIL

Avocat au barreau de Bordeaux

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit du travail et social, Droit immobilier, Droit routier et de la circulation routière, Droit des transports, Droit commercial, des affaires et de la concurrence, Droit des assurances, Droit du dommage corporel, Droit des sociétés

Barreau : Bordeaux

Adresse : 95 avenue de la Boétie 33320 LE TAILLAN MEDOC

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Publié le 19/07/2024

Fin de la tolérance administrative pour les meublés touristiques

Article juridique - Droit fiscal et droit douanier

Par Me Alain PAREIL

Fin de la tolérance administrative pour les meublés touristiques

Le Conseil d’État annule l’alinéa de l’actualité BOFIP-Impôts du 14 février 2024, présentant la mise à jour des commentaires administratifs publiés le même jour, qui admet que les contribuables puissent continuer à appliquer aux revenus de 2023 les dispositions de l'article 50-0 du CGI dans leur version antérieure à la publication de la loi de finances pour 2024 (CE, 8e ch., 8 juill. 2024, n° 492382, AToP).

Les modalités d'application du régime des micro-entreprises ont été modifiées par l’article 45 de la loi de finances pour 2024 pour les activités de location de locaux meublés de tourisme à compter de l'imposition des revenus de 2023 (CGI, art. 50-0 mod. par L. n° 2023-1322, 29 déc. 2023, art. 45 : Dr. fisc. 2024, n° 1-2, comm. 11).

Cet article prévoit notamment, pour les activités de location de locaux meublés de tourisme non classés, la baisse du seuil de chiffre d'affaires d'application du régime des micro-entreprises à 15 000 € HT et fixe l'abattement représentatif de charges à 30 %.

Les dispositions de cet article sont réputées s’appliquer aux revenus de l’année 2023, y compris lorsqu’elles ont pour effet de faire basculer des contribuables du régime des micro-entreprises vers un régime réel d’imposition du fait de la baisse du seuil de chiffre d'affaires d'application du régime des micro-entreprises.

Les contribuables peuvent donc appliquer, dès l’imposition des revenus de l’année 2023, les modifications issues de l’article 45 de la loi n° 2023-1322 du 29 décembre 2023 de finances pour 2024.

(Source : Lexis360 du 18/07/2024)