Maître Clément SOULIAC

Avocat au barreau de Rouen

Compétences : Droit commercial, des affaires et de la concurrence, Droit des sociétés, Droit fiscal et droit douanier

Barreau : Rouen

Adresse : 30 rue Raymond Aron 76130 MONT ST AIGNAN

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Publié le 13/10/2022

Investisseur Immobilier : revenus fonciers et PFU

Article juridique - Droit fiscal et droit douanier

Par Me Clément SOULIAC

Investisseur Immobilier : revenus fonciers et PFU

Projet de loi N° 273 de finances pour 2023

Les députés ont adopté en première lecture, le 7 octobre 2022, malgré l’avis défavorable du gouvernement, l’amendement n°3479A du Projet de Loi de Finance pour 2023.

Cet amendement vise à créer un statut de l’investisseur immobilier, aux personnes physiques, avec application du Prélèvement Forfaitaire Unique (PFU) pour les revenus fonciers en contrepartie d'un engagement de location du bien immobilier de plus d’un an (bail à usage d’habitation), avec un encadrement des loyers et l'exigence d'un diagnostic de performance énergétique de catégorie D. Ce statut, sur option, n'ouvrirait en échange pas aux bénéfices des autres dispositifs fiscaux en faveur de l'investissement locatif, dont le régime des déficits fonciers.

Pour rappel, le PFU correspond à une imposition globale au taux de 30%. Ce montant correspond à un taux fixe d’impôt su le revenu de 12,8% et des prélèvements sociaux à 17,2%.

Les revenus fonciers sont aujourd’hui soumis au barème progressif de l’impôt sur le revenu, pouvant aller jusqu’à 45% (au lieu de 12,8% avec le PFU) en plus des prélèvements sociaux au taux de 17,2%.

Ce nouveau statut serait donc une opportunité certaine pour les investisseurs immobiliers tout en permettant de libérer des logements à loyer plafonné sur l’ensemble du territoire.

Nous pouvons vous accompagner dans vos démarches d'investissements immobiliers.