Maître Marie SAULOT

Avocat au barreau de Lyon

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit immobilier, Droit du crédit et de la consommation, Droit du dommage corporel, Droit commercial, des affaires et de la concurrence, Droit des assurances

Barreau : Lyon

Adresse : 49 rue Servient 69003 LYON

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Publié le 25/09/2017

Investissement locatif dans les résidences de tourisme : ce qui change en 2017

Article juridique - Droit immobilier

Par Me Marie SAULOT

Investissement locatif dans les résidences de tourisme : ce qui change en 2017

Parmi les nombreuses lois permettant la défiscalisation par le biais de l'investissement locatif, il y a le dispositif "Censi-Bouvard".

Ce dispositif concerne les investissements faits dans les résidences de services : résidences étudiantes, résidences séniors, EHPAD, résidences de tourisme et d’affaires.

Il permet notamment une réduction d'impôt (et non une réduction du revenu imposable) de 11 % du montant hors taxe de l'acquisition, répartie sur 9 ans, mais également un remboursement de la TVA sous conditions, un amortissement du bien acquis...

Mais ce dispositif subit plusieurs modifications en 2017 :

1/ Bonne nouvelle, le dispositif Censi-Bouvard est reconduit pour une année supplémentaire et concerne donc les acquisitions faites jusqu'au 31 décembre 2017.

Mauvaise nouvelle, le dispositif exclut à présent les investissements locatifs faits dans des résidences de tourisme.

2/ Pour compenser cette exclusion, le gouvernement souhaite encourager la rénovation et la mise en conformité des résidences de tourisme.

Une réduction d'impôt est donc accordée à hauteur de 20 % sur le coût des travaux de réhabilitation, dans la limite de 22 000 € par logement.

3/ La Cour de cassation vient de rendre une décision dans laquelle elle considère que l'interdiction de résilier les baux commerciaux conclus entre les propriétaires et les exploitants des résidences de tourisme avant l'expiration d'une durée de 9 ans s'applique même aux contrats en cours au jours de l'entrée en vigueur de l'article L145-7-1 du Code de commerce (Cass.civ.3e, 9 février 2017, n°16-10.350).

Par conséquent, pour les baux commerciaux conclus pour la gestion d'une résidence de tourisme en cours au 25 juillet 2009, les modalités protectrices du dispositif Censi-Bouvard sur la durée du bail sont applicables.

Maître Saulot, avocat à Lyon 6e, se tient à votre disposition pour toute question concernant l'application de ce dispositif et de vos baux commerciaux, à son cabinet par le biais d'une consultation en ligne avocat.