{"id":2564,"date":"2023-11-20T14:09:15","date_gmt":"2023-11-20T13:09:15","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2564"},"modified":"2023-11-20T14:16:37","modified_gmt":"2023-11-20T13:16:37","slug":"de-nouvelles-regles-pour-les-meubles-de-tourisme-au-regime-micro-bic-projet-de-loi-de-finances-2024","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2564","title":{"rendered":"De nouvelles r\u00e8gles pour les meubl\u00e9s de tourisme au r\u00e9gime micro- BIC : projet de loi de finances 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2564\" class=\"elementor elementor-2564\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-78cd800 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78cd800\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b542b18\" data-id=\"b542b18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82b073b elementor-widget elementor-widget-heading\" data-id=\"82b073b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de novembre 2023\u200b<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-16f5fce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"16f5fce\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4531054\" data-id=\"4531054\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-961907e elementor-widget elementor-widget-heading\" data-id=\"961907e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s fiscal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9cafa0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9cafa0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e452797\" data-id=\"e452797\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c51adc0 elementor-widget elementor-widget-heading\" data-id=\"c51adc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">De nouvelles r\u00e8gles pour les meubl\u00e9s de tourisme au r\u00e9gime micro- BIC : projet de loi de finances 2024<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42aa067 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42aa067\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99bf2f8\" data-id=\"99bf2f8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b7b572 elementor-widget elementor-widget-text-editor\" data-id=\"1b7b572\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A compter de l\u2019<strong>imp\u00f4t sur le revenu d\u00fb au titre de 2023<\/strong>, l&rsquo;activit\u00e9 de location de meubl\u00e9s de tourisme rel\u00e8verait, pour l&rsquo;application du r\u00e9gime micro-BIC, du seuil de 77 700 \u20ac et de l&rsquo;abattement forfaitaire pour frais de <strong>50 %<\/strong>. Un abattement suppl\u00e9mentaire de 21 % pourrait \u00eatre accord\u00e9 dans les zones g\u00e9ographiques ne se caract\u00e9risant pas par un d\u00e9s\u00e9quilibre important entre l\u2019offre et la demande de logements.\u00a0<\/p><p><span style=\"text-decoration: underline\"><strong>Pour rappel, les r\u00e8gles actuelles<\/strong> :<\/span>\u00a0<\/p><p>La location en meubl\u00e9 de chambres ou d&rsquo;appartements est une activit\u00e9 commerciale qui rel\u00e8ve, au regard de l&rsquo;imp\u00f4t sur le revenu, de la cat\u00e9gorie des BIC (et non de celle des revenus fonciers), que l&rsquo;activit\u00e9 soit exerc\u00e9e \u00e0 titre habituel ou \u00e0 titre occasionnel. Lorsque les produits sont imposables, le r\u00e9gime d&rsquo;imposition (micro-BIC, auto-entrepreneur, r\u00e9gime simplifi\u00e9 ou r\u00e9gime r\u00e9el normal) est d\u00e9termin\u00e9 d&rsquo;apr\u00e8s les crit\u00e8res de droit commun. \u00a0<\/p><p>Actuellement, pour l&rsquo;appr\u00e9ciation du r\u00e9gime micro-BIC, il convient de retenir :\u00a0<\/p><ul><li>le seuil de 188 700 \u20ac pour les meubl\u00e9s de tourisme au sens de l&rsquo;article L 324-1 du Code du tourisme et les chambres d&rsquo;h\u00f4tes au sens de l&rsquo;article L 324-3 du m\u00eame Code. L&rsquo;abattement forfaitaire pour frais est alors \u00e9gal \u00e0 71 %. Les loueurs de g\u00eetes ruraux labellis\u00e9s \u00ab G\u00eetes de France \u00bb ne rel\u00e8vent de ce seuil et de cet abattement que si le g\u00eete est class\u00e9 \u00ab meubl\u00e9 de tourisme \u00bb ;\u00a0<\/li><li>le seuil de 77 700 \u20ac pour les autres activit\u00e9s de location meubl\u00e9e. Dans ce cas, l&rsquo;abattement forfaitaire pour frais est \u00e9gal \u00e0 50 %.\u00a0<\/li><\/ul><p><strong><u>De nouvelles r\u00e8gles \u00e0 compter de l&rsquo;imp\u00f4t sur le revenu d\u00fb pour 2023 apr\u00e8s la nouveaut\u00e9<\/u><\/strong><\/p><p>\u00c0 compter de l\u2019imp\u00f4t sur le revenu d\u00fb au titre de l\u2019ann\u00e9e 2023, les contribuables exer\u00e7ant une activit\u00e9 de location de meubl\u00e9s de tourisme au sens de l\u2019article L 324-1 du Code du tourisme rel\u00e8veraient du r\u00e9gime micro-BIC, pr\u00e9vu \u00e0 l\u2019article 50-0 du CGI, lorsque le montant de leur chiffre d\u2019affaires r\u00e9alis\u00e9 l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente ou la p\u00e9nulti\u00e8me ann\u00e9e n\u2019exc\u00e8de pas, non plus le seuil applicable aux ventes de marchandises (soit 188 700 \u20ac), mais le seuil applicable aux autres activit\u00e9s (soit 77 700 \u20ac). En cons\u00e9quence, l\u2019abattement forfaitaire pour frais applicable \u00e0 ces contribuables s\u2019\u00e9l\u00e8verait \u00e0 50 %.\u00a0<\/p><p>Cet article aligne ainsi les conditions d\u2019application du r\u00e9gime micro-BIC applicables \u00e0 la location de locaux class\u00e9s meubl\u00e9s de tourisme sur celui de la location de locaux meubl\u00e9s classiques.\u00a0<\/p><p>Afin de maintenir l\u2019offre de locaux class\u00e9s meubl\u00e9s de tourisme dans les zones ne se caract\u00e9risant pas par un d\u00e9s\u00e9quilibre important entre l\u2019offre et la demande de logements, un abattement suppl\u00e9mentaire de 21 % pourrait \u00eatre octroy\u00e9 aux contribuables dont le chiffre d\u2019affaires hors taxe aff\u00e9rent \u00e0 l\u2019ensemble de leurs activit\u00e9s de location de locaux meubl\u00e9s, ajust\u00e9 s\u2019il y a lieu au prorata du temps d\u2019exploitation au cours de l\u2019ann\u00e9e de r\u00e9f\u00e9rence, est inf\u00e9rieur ou \u00e9gal \u00e0 50 000 \u20ac au cours de l\u2019ann\u00e9e civile pr\u00e9c\u00e9dente. Ce seuil de 50 000 \u20ac serait actualis\u00e9 tous les trois ans dans la m\u00eame proportion que l\u2019\u00e9volution triennale de la premi\u00e8re tranche du bar\u00e8me de l\u2019imp\u00f4t sur le revenu et sa premi\u00e8re actualisation devrait intervenir en 2026.\u00a0<\/p><p>Le b\u00e9n\u00e9fice de cet abattement suppl\u00e9mentaire serait soumis au respect de la r\u00e9glementation europ\u00e9enne relative aux aides de minimis.<\/p><p><strong><span style=\"text-decoration: underline\">Pour r\u00e9sum\u00e9 :<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bea2e5a elementor-widget elementor-widget-image\" data-id=\"bea2e5a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/tableau.png\" title=\"tableau\" alt=\"tableau\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-219b189 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"219b189\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7344592\" data-id=\"7344592\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1acb656 elementor-widget elementor-widget-text-editor\" data-id=\"1acb656\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>* Si les revenus de l&rsquo;ensemble des locations meubl\u00e9es ne d\u00e9passent pas 50 000 \u20ac. Sinon l&rsquo;abattement de 50% reste applicable jusqu&rsquo;\u00e0 77 700\u20ac.\u00a0<br \/><br \/><span style=\"color: #ff0000\">Attention, nous vous alertons sur les locations meubl\u00e9es, qui font l\u2019objet d\u2019une attention toute particuli\u00e8re aupr\u00e8s du gouvernement. <strong>Un amendement avait \u00e9t\u00e9 vot\u00e9 indiquant que les amortissements d\u00e9duits des revenus de locations meubl\u00e9s seront r\u00e9int\u00e9gr\u00e9s dans le calcul des plus-values de cession. Celui-ci n\u2019a pour le moment pas \u00e9t\u00e9 retenu pour le projet de loi de finances 2024.<\/strong>\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6454c46 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6454c46\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c2f9da3\" data-id=\"c2f9da3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d99c570 elementor-widget elementor-widget-image\" data-id=\"d99c570\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"402\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/De-nouvelles-regles-pour-les-meubles-de-tourisme-au-regime-micro-BIC-768x402.jpg\" class=\"attachment-medium_large size-medium_large wp-image-2569\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/De-nouvelles-regles-pour-les-meubles-de-tourisme-au-regime-micro-BIC-768x402.jpg 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/De-nouvelles-regles-pour-les-meubles-de-tourisme-au-regime-micro-BIC-300x157.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/De-nouvelles-regles-pour-les-meubles-de-tourisme-au-regime-micro-BIC-1024x536.jpg 1024w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2023\/11\/De-nouvelles-regles-pour-les-meubles-de-tourisme-au-regime-micro-BIC.jpg 1200w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de novembre 2023\u200b Actualit\u00e9s fiscal De nouvelles r\u00e8gles pour les meubl\u00e9s de tourisme au r\u00e9gime micro- BIC : projet de loi de finances 2024 A compter de l\u2019imp\u00f4t sur le revenu d\u00fb au titre de 2023, l&rsquo;activit\u00e9 de location de meubl\u00e9s de tourisme rel\u00e8verait, pour l&rsquo;application du r\u00e9gime micro-BIC, du seuil de [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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