{"id":56330,"date":"2016-01-12T09:54:30","date_gmt":"2016-01-12T08:54:30","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/location-meublee-fin-du-regime-fiscal-avantageux-des-gites-ruraux.html"},"modified":"2021-12-08T10:42:42","modified_gmt":"2021-12-08T09:42:42","slug":"location-meublee-fin-du-regime-fiscal-avantageux-des-gites-ruraux","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/location-meublee-fin-du-regime-fiscal-avantageux-des-gites-ruraux.html","title":{"rendered":"Location meubl\u00e9e : fin du r\u00e9gime fiscal avantageux des g\u00eetes ruraux"},"content":{"rendered":"

Les propri\u00e9taires de g\u00eetes ruraux vont payer davantage d’imp\u00f4ts d\u00e8s 2016. La loi de finances pour 2016 supprime en effet le r\u00e9gime fiscal d\u00e9rogatoire d\u00e9di\u00e9 aux g\u00eetes, afin de rapprocher l’imposition des revenus locatifs de la fiscalit\u00e9 des locations meubl\u00e9es \u00ab classiques \u00bb<\/strong><\/a>.<\/p>\n

<\/span>Les revenus locatifs davantage impos\u00e9s<\/span><\/h2>\n

Concr\u00e8tement, les revenus tir\u00e9s de la location d’un g\u00eete rural vont \u00eatre tax\u00e9s plus lourdement. Jusqu’ici, ils faisaient l’objet d’un abattement forfaitaire de 71% avant imposition. Les propri\u00e9taires pouvaient l’appliquer tant que leurs recettes annuelles ne d\u00e9passaient pas 82.200 euros, seuil au-del\u00e0 duquel ils \u00e9taient contraints d’opter pour le r\u00e9gime r\u00e9el, soit la d\u00e9duction des charges pour leur montant r\u00e9el.<\/p>\n

D\u00e9sormais, l’abattement se fixe \u00e0 50% et le r\u00e9gime r\u00e9el devient obligatoire d\u00e8s 32.900 euros de revenus locatifs, comme pour une location meubl\u00e9e standard. Seuls les meubl\u00e9s de tourisme class\u00e9s et les chambres d’h\u00f4tes sont encore \u00e9ligibles \u00e0 la d\u00e9duction forfaitaire de 71%.<\/p>\n

<\/span>Fin des exon\u00e9rations d’imp\u00f4ts locaux<\/span><\/h2>\n

La r\u00e9forme vot\u00e9e dans le Budget 2016 ne s’attaque pas qu’aux revenus locatifs. Elle supprime \u00e9galement l’exon\u00e9ration de cotisation fonci\u00e8re des entreprises (CFE) dont profitaient les exploitants de g\u00eetes ruraux. Celle-ci est en revanche maintenue pour les personnes qui louent une partie de leur r\u00e9sidence principale<\/strong><\/a> et les propri\u00e9taires de meubl\u00e9s de tourisme class\u00e9s.<\/p>\n

Enfin, certains loueurs sont plus \u00e0 plaindre que d’autres, puisqu’ils vont d\u00e9sormais devoir s’acquitter de la taxe fonci\u00e8re<\/strong><\/a> et de la taxe d’habitation. Sauf exceptions, le paiement de la taxe d’habitation revient en effet au propri\u00e9taire d’une location meubl\u00e9e saisonni\u00e8re<\/strong><\/a>. Seuls les g\u00eetes ruraux situ\u00e9s en zone de revitalisation rurale (ZRR) sont concern\u00e9s (voir la carte des ZRR<\/strong><\/a>). Les autres bailleurs continuent de b\u00e9n\u00e9ficier de l’exon\u00e9ration des imp\u00f4ts locaux lev\u00e9s sur les particuliers mais devront tout de m\u00eame payer la CFE.<\/p>\n

Rappel :<\/strong> Il n’est pas obligatoire de b\u00e9n\u00e9ficier d’un label type \u00ab G\u00eetes de France \u00bb<\/strong> pour obtenir la qualification de g\u00eete rural.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

La loi de finances pour 2016 met fin au r\u00e9gime fiscal d\u00e9rogatoire des locations meubl\u00e9es de g\u00eetes ruraux. L’abattement forfaitaire sur les recettes locatives est ramen\u00e9 de 71 \u00e0 50%. Les propri\u00e9taires situ\u00e9s en zone de revitalisation rurale (ZRR) sont d\u00e9sormais soumis aux imp\u00f4ts locaux. \u00a0<\/p>\n","protected":false},"author":13710,"featured_media":56329,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-politique"],"acf":[],"yoast_head":"\nLocation meubl\u00e9e : fin du r\u00e9gime fiscal avantageux des g\u00eetes ruraux<\/title>\n<meta name=\"description\" content=\"La loi de finances pour 2016 met fin au r\u00e9gime fiscal d\u00e9rogatoire des locations meubl\u00e9es de g\u00eetes ruraux. 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