Maître Kahïna WENDLINGER

Avocat au barreau de Lyon

Compétences : Droit des sociétés, Droit fiscal et droit douanier, Droit des étrangers en France

Barreau : Lyon

Adresse : Tour Part-Dieu - 129 rue Servient 69003 LYON

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Publié le 24/01/2025

La SCI de location

Article juridique - Droit fiscal et droit douanier

Par Me Kahïna WENDLINGER

Qu’est-ce qu’une SCI de location ?

Une Société Civile Immobilière (SCI) de location est créée dans le but de développer une activité immobilière. Elle permet d’acquérir des biens immobiliers pour les mettre en location et générer des revenus au profit des associés. La SCI conserve la propriété des biens, tandis que les associés détiennent des parts sociales proportionnelles à leur investissement dans le projet. En retour, ils perçoivent une part des loyers en fonction de leur participation au capital de la SCI.

Quel est le régime fiscal de la SCI de location ?

La SCI de location est une société transparente, en vertu de l’article 8 du Code Général des Impôts (CGI). L’imposition se fait au niveau des associés.

Cependant, la SCI peut être soumise à l’impôt sur les sociétés, soit en raison de son activité (location meublée), soit par choix des associés.

Les différents modes d’imposition de la SCI de location soumise à l’IR

Le régime micro foncier (article 32 du CGI) :
- Applicable lorsque le revenu brut annuel de la location est inférieur à 15 000 €.
- Ne s’applique pas dans certaines situations (monuments historiques, logements bénéficiant d’un régime de déduction particulier).
- Permet un abattement forfaitaire de 30%.
- Déficits : Aucun déficit imputable sur le revenu global.
Le régime réel (article 31 du CGI) :
- Applicable lorsque le revenu brut annuel de la location est supérieur à 15 000 € ou sur option des contribuables soumis au régime micro foncier.
- Les charges déductibles sont prises en compte pour leur montant réel (réparations, entretien, amélioration, primes d’assurances, frais de gestion et d’administration).
- Déficits : Déficit imputable sur le revenu global à hauteur de 10 700 €. Le reste du déficit et les intérêts d’emprunt sont reportables sur les 10 années suivantes sur des revenus de même nature (revenus fonciers).

En conclusion, la SCI de location est un outil puissant pour développer une activité immobilière rentable. Elle permet aux associés de mutualiser leurs ressources pour acquérir des biens immobiliers et générer des revenus locatifs. Le choix du régime fiscal, qu’il soit micro foncier ou réel ou qu’il relève de l’impôt sur les sociétés dépendra des revenus générés et des préférences des associés. Chaque régime offre des avantages spécifiques, mais il est crucial de bien comprendre les implications fiscales et de se faire accompagner par un avocat afin d’opter pour le régime le plus favorable à sa situation.