Maître Emmeline BOCHEREL

Avocat au barreau de Nantes

Compétences : Droit fiscal et droit douanier, Droit des sociétés, Fiscalité de l'activité professionnelle

Barreau : Nantes

Adresse : 1 rue Pierre Dautel 44150 ANCENIS

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Publié le 10/01/2024

Que nous a réservé la Loi de Finances 2024 en matière immobilière

Article juridique - Droit fiscal et droit douanier

Par Me Emmeline BOCHEREL

Que nous a réservé la Loi de Finances 2024 en matière immobilière

Les débats autour de la loi de finances ont créé de sacrés cauchemars à tous les professionnels du secteur immobilier : suppression des avantages fiscaux du LMNP (voir du LMNP tout court), refonte du statut de meublé de tourisme, remise à plat du régime des plus-values immobilières.

Au final, le résultat est plus mitigé qu'il n'y parait :

les seuils applicables au régime micro des meublés de tourisme ont été revus à la baisse et sont calqués sur le régime micro-foncier. Désormais, les loueurs de meublés de tourisme verront leur activité passée au réel à partir du moment où leurs recettes excèdent 15000 € par an. Cette mesure n'est toutefois applicable qu'aux vrais meublés de tourisme, à savoir les locaux entièrement privatifs louables sur à la journée, à la semaine ou au mois. Les autres meublés (classiques) ou les locations chez l'habitant, les chambres d'hôte, les gites non privatifs, les auberges, les "mini-hôtels" sont épargnés
le régime de la cession des plus-values immobilières reste le même, sous réserve de quelques exonérations pour le secteur du locatif social
les statuts d'investisseur immobilier ou de loueur de courte durée / longue durée n'ont pas été adoptés

Pour en savoir plus, je vous invite à découvrir notre article sur le sujet sur note site internet !

Nous avons également rédigé un livre-blanc, que vous pourrez télécharger bientôt sur notre site. N'hésitez pas à nous suivre sur nos réseaux sociaux pour être tenus au courant de sa publication !