Maître Cédric PALAZZETTI

Avocat au barreau de Grasse

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Droit de la famille, des personnes et de leur patrimoine, Baux ruraux et entreprise agricole, Droit commercial, des affaires et de la concurrence, Droit du patrimoine, Fiscalité du patrimoine, Fiscalité de l'activité professionnelle, Fiscalité des particuliers, Fiscalité immobilière, Droit des associations et des fondations

Barreau : Grasse

Adresse : 293 route de Cannes 06130 GRASSE

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Publié le 07/11/2020

Location meublée et cotisations sociales

Article juridique - Droit fiscal et droit douanier

Par Me Cédric PALAZZETTI

Location meublée et cotisations sociales

Le projet de loi de financement de la sécurité sociale pour 2021 a été présenté en conseil des ministres le mercredi 7 octobre puis déposé pour lecture auprès de l’Assemblée nationale.

D'après le projet de loi, seraient soumis aux cotisations sociales 2 types de loueurs :

les loueurs ayant le statut professionnel (LMP) au sens fiscal (art. 155, IV, 2 du CGI) c'est-à-dire remplissant 2 conditions : recettes supérieures à 23 000 € et supérieures aux autres revenus professionnels du foyer fiscal,
les loueurs saisonniers réalisant plus de 23 000 € de recettes (art. 155, IV, 2, 2° du CGI)

Cette modification est bienvenue puisqu'elle met fin à une incertitude créée par la loi de finances pour 2020 et maintient les 2 catégories de loueurs soumis aux cotisations sociales depuis 2017 : c'est-à-dire les LMP et les loueurs saisonniers réalisant plus de 23 000 € de recettes.

Cependant, les LMP de 2017 ne sont pas ceux de 2020 : en 2017, étaient LMP les loueurs dont les recettes étaient supérieures à 23 000 € et supérieures aux autres revenus professionnels du foyer fiscal ET qui étaient inscrits au RCS. Désormais (et depuis le 1er janvier 2020), les LMP sont ceux dont les recettes sont supérieures à 23 000 € et supérieures aux autres revenus professionnels du foyer fiscal : il n'est plus possible de choisir entre le statut de LMP et de LMNP ni fiscalement ni socialement à l'avenir.

Ainsi, ceux qui sont passés automatiquement de LMNP à LMP fiscalement (ceux dont les recettes sont supérieures à 23 000 € et supérieures aux autres revenus professionnels du foyer fiscal) vont bientôt devenir cotisables (en lieu et place des prélèvements sociaux à 17,2 %). Date prévue d'entrée en vigueur du texte :1er janvier 2020.

Pour plus d'information, n'hésitez pas à demander une consultation téléphonique, vidéo ou par courrier électronique ici.

Cédric PALAZZETTI-PASCAUD - Avocat au Barreau de Grasse - avocats@palazzetti-pascaud.com

Espace berlioz, 100 rue Albert Caquot, 06410 BIOT SOPHIA-ANTIPOLIS - Tél : 04 94 81 65 03

www.palazzetti-pascaud.com