Fiscalité immobilière

Les deux régimes d’imposition d’une SCI

Impôt sur le revenu ou impôt sur les sociétés La SCI à l’impôt sur le revenu (IR) a) Généralités La SCI à l’IR est une société qui est dite transparente, c’est-à-dire que ce n’est pas...

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Fiscalité immobilière

Les revenus fonciers

Les revenus fonciers sont les revenus provenant de la location non meublée. C’est ce qu’on appelle la location nue. 2 choix d’imposition possibles : Le régime d’imposition simplifié (ou régime micro-foncier) Le régime d’imposition réel Le...

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Fiscalité immobilière

La fiscalité de la location meublée

Les revenus perçus au titre d’une location meublée relèvent de la catégorie des Bénéfices Industrielles et Commerciaux (BIC). Pour que le logement soit considéré comme un logement loué en meublé au titre de la résidence...

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