@socialgouv/fiches-vdd 2.1223.0 → 2.1224.0
This diff represents the content of publicly available package versions that have been released to one of the supported registries. The information contained in this diff is provided for informational purposes only and reflects changes between package versions as they appear in their respective public registries.
- package/CHANGELOG.md +7 -0
- package/data/associations/R11469.json +1 -1
- package/data/associations/index.json +203 -203
- package/data/index.json +77461 -77317
- package/data/particuliers/F10610.json +172 -98
- package/data/particuliers/F107.json +121 -45
- package/data/particuliers/F1094.json +2 -2
- package/data/particuliers/F1154.json +762 -233
- package/data/particuliers/F12544.json +8 -8
- package/data/particuliers/F1312.json +1 -1
- package/data/particuliers/F1383.json +14 -14
- package/data/particuliers/F15819.json +1029 -705
- package/data/particuliers/F1656.json +112 -10
- package/data/particuliers/F20127.json +822 -348
- package/data/particuliers/F2043.json +5 -45
- package/data/particuliers/F2210.json +1 -1
- package/data/particuliers/F2973.json +16 -16
- package/data/particuliers/F31473.json +4 -4
- package/data/particuliers/F32075.json +1 -1
- package/data/particuliers/F32744.json +312 -1379
- package/data/particuliers/F34000.json +1 -1
- package/data/particuliers/F34010.json +355 -28
- package/data/particuliers/F34019.json +1 -1
- package/data/particuliers/F34092.json +1 -1
- package/data/particuliers/F34115.json +1 -27
- package/data/particuliers/F34124.json +1 -1
- package/data/particuliers/F34129.json +1 -1
- package/data/particuliers/F34240.json +2 -2
- package/data/particuliers/F34696.json +1 -1
- package/data/particuliers/F34800.json +2 -2
- package/data/particuliers/F34809.json +2 -2
- package/data/particuliers/F34928.json +1 -1
- package/data/particuliers/F35101.json +1 -1
- package/data/particuliers/F35784.json +2 -2
- package/data/particuliers/F36491.json +2 -2
- package/data/particuliers/F37655.json +87 -0
- package/data/particuliers/F38589.json +235 -187
- package/data/particuliers/F47157.json +1 -1
- package/data/particuliers/F885.json +1 -1
- package/data/particuliers/F929.json +13 -13
- package/data/particuliers/N133.json +113 -68
- package/data/particuliers/N269.json +2 -2
- package/data/particuliers/N31138.json +1 -1
- package/data/particuliers/N47.json +2 -2
- package/data/particuliers/N470.json +1 -1
- package/data/particuliers/R11469.json +1 -1
- package/data/particuliers/R14113.json +68 -0
- package/data/particuliers/R14321.json +65 -9
- package/data/particuliers/R18121.json +1 -1
- package/data/particuliers/R18897.json +18 -14
- package/data/particuliers/R19258.json +24 -8
- package/data/particuliers/R2501.json +16 -12
- package/data/particuliers/R36751.json +68 -0
- package/data/particuliers/R41993.json +2 -2
- package/data/particuliers/R42412.json +5 -5
- package/data/particuliers/R44607.json +54 -12
- package/data/particuliers/R45981.json +1 -1
- package/data/particuliers/R46544.json +954 -0
- package/data/particuliers/R46575.json +747 -0
- package/data/particuliers/R46838.json +1 -1
- package/data/particuliers/R48356.json +5 -5
- package/data/particuliers/R48362.json +1 -35
- package/data/particuliers/R48468.json +1 -1
- package/data/particuliers/R48469.json +1 -1
- package/data/particuliers/R49131.json +2 -19
- package/data/particuliers/R55504.json +2 -2
- package/data/particuliers/R58912.json +68 -0
- package/data/particuliers/R60805.json +1 -1
- package/data/particuliers/R61572.json +102 -0
- package/data/particuliers/R63178.json +3 -3
- package/data/particuliers/R70540.json +416 -0
- package/data/particuliers/index.json +5244 -5241
- package/data/professionnels/F22290.json +1 -1
- package/data/professionnels/F22295.json +1 -1
- package/data/professionnels/F22311.json +1 -1
- package/data/professionnels/F22314.json +1 -1
- package/data/professionnels/F22330.json +1 -1
- package/data/professionnels/F22494.json +1 -1
- package/data/professionnels/F23458.json +45 -1
- package/data/professionnels/F23575.json +13 -2
- package/data/professionnels/F31194.json +1 -1
- package/data/professionnels/F31498.json +39 -0
- package/data/professionnels/F32101.json +0 -80
- package/data/professionnels/F32353.json +39 -0
- package/data/professionnels/F32994.json +1 -20
- package/data/professionnels/F33368.json +5 -27
- package/data/professionnels/F33414.json +187 -96
- package/data/professionnels/F35934.json +20 -1
- package/data/professionnels/F35954.json +256 -14
- package/data/professionnels/F35956.json +1 -1
- package/data/professionnels/F36056.json +1 -1
- package/data/professionnels/F36624.json +1 -1
- package/data/professionnels/F36721.json +120 -20
- package/data/professionnels/F37366.json +41 -2
- package/data/professionnels/F37383.json +39 -0
- package/data/professionnels/F37386.json +39 -0
- package/data/professionnels/F37390.json +39 -0
- package/data/professionnels/F37396.json +39 -0
- package/data/professionnels/F37397.json +39 -0
- package/data/professionnels/F37398.json +39 -0
- package/data/professionnels/F37402.json +39 -0
- package/data/professionnels/F37404.json +39 -0
- package/data/professionnels/F37411.json +39 -0
- package/data/professionnels/F37434.json +1 -1
- package/data/professionnels/F37436.json +1 -1
- package/data/professionnels/F37777.json +39 -0
- package/data/professionnels/F37839.json +1 -1
- package/data/professionnels/F37849.json +1 -1
- package/data/professionnels/F37901.json +214 -112
- package/data/professionnels/F37980.json +69 -2
- package/data/professionnels/F37982.json +149 -4
- package/data/professionnels/F38108.json +1 -1
- package/data/professionnels/F38337.json +12 -2
- package/data/professionnels/F38404.json +143 -4
- package/data/professionnels/F38429.json +117 -0
- package/data/professionnels/F38447.json +3191 -0
- package/data/professionnels/F38455.json +8118 -0
- package/data/professionnels/F38456.json +7752 -0
- package/data/professionnels/N13345.json +2 -2
- package/data/professionnels/N32225.json +39 -0
- package/data/professionnels/N32301.json +3 -3
- package/data/professionnels/N32304.json +1 -1
- package/data/professionnels/N32305.json +5 -5
- package/data/professionnels/N32306.json +1 -1
- package/data/professionnels/R10214.json +12 -2
- package/data/professionnels/R10790.json +3 -3
- package/data/professionnels/R11109.json +14 -4
- package/data/professionnels/R11282.json +12 -2
- package/data/professionnels/R12011.json +13 -3
- package/data/professionnels/R12037.json +13 -3
- package/data/professionnels/R13046.json +12 -2
- package/data/professionnels/R13727.json +19 -3
- package/data/professionnels/R14113.json +68 -0
- package/data/professionnels/R14339.json +94 -2
- package/data/professionnels/R14341.json +94 -2
- package/data/professionnels/R14342.json +1 -1
- package/data/professionnels/R14343.json +64 -5
- package/data/professionnels/R14344.json +65 -6
- package/data/professionnels/R14976.json +12 -2
- package/data/professionnels/R15877.json +12 -2
- package/data/professionnels/R15890.json +1 -1
- package/data/professionnels/R16934.json +12 -2
- package/data/professionnels/R17026.json +4 -4
- package/data/professionnels/R17027.json +3 -3
- package/data/professionnels/R17148.json +12 -2
- package/data/professionnels/R17433.json +117 -5
- package/data/professionnels/R18121.json +1 -1
- package/data/professionnels/R18440.json +53 -5
- package/data/professionnels/R18580.json +25 -5
- package/data/professionnels/R18897.json +18 -14
- package/data/professionnels/R1924.json +1 -1
- package/data/professionnels/R19258.json +24 -8
- package/data/professionnels/R19525.json +68 -0
- package/data/professionnels/R19976.json +77 -8
- package/data/professionnels/R21291.json +18 -2
- package/data/professionnels/R21292.json +4 -4
- package/data/professionnels/R21439.json +18 -2
- package/data/professionnels/R21440.json +1 -1
- package/data/professionnels/R21481.json +13 -3
- package/data/professionnels/R21496.json +13 -3
- package/data/professionnels/R21498.json +13 -3
- package/data/professionnels/R21500.json +14 -4
- package/data/professionnels/R21501.json +13 -3
- package/data/professionnels/R21503.json +13 -3
- package/data/professionnels/R21521.json +13 -3
- package/data/professionnels/R21836.json +117 -5
- package/data/professionnels/R21837.json +1 -1
- package/data/professionnels/R22206.json +1 -1
- package/data/professionnels/R23254.json +12 -2
- package/data/professionnels/R24564.json +1 -1
- package/data/professionnels/R2467.json +12 -2
- package/data/professionnels/R2501.json +16 -12
- package/data/professionnels/R264.json +68 -0
- package/data/professionnels/R31390.json +12 -2
- package/data/professionnels/R31391.json +13 -3
- package/data/professionnels/R31441.json +1 -1
- package/data/professionnels/R31565.json +45 -3
- package/data/professionnels/R32996.json +42 -7
- package/data/professionnels/R35097.json +12 -2
- package/data/professionnels/R35396.json +1 -1
- package/data/professionnels/R36751.json +68 -0
- package/data/professionnels/R38604.json +283 -3
- package/data/professionnels/R39637.json +1 -1
- package/data/professionnels/R42639.json +1 -1
- package/data/professionnels/R43124.json +1 -1
- package/data/professionnels/R43474.json +274 -2
- package/data/professionnels/R44607.json +54 -12
- package/data/professionnels/R47620.json +93 -2
- package/data/professionnels/R47885.json +2 -2
- package/data/professionnels/R48934.json +1 -1
- package/data/professionnels/R49131.json +2 -19
- package/data/professionnels/R50751.json +1 -1
- package/data/professionnels/R53949.json +99 -2
- package/data/professionnels/R54823.json +1 -1
- package/data/professionnels/R57096.json +47 -8
- package/data/professionnels/R57779.json +39 -4
- package/data/professionnels/R57828.json +53 -2
- package/data/professionnels/R58912.json +68 -0
- package/data/professionnels/R59292.json +71 -4
- package/data/professionnels/R59669.json +20 -4
- package/data/professionnels/R60805.json +1 -1
- package/data/professionnels/R61572.json +102 -0
- package/data/professionnels/R62282.json +1 -1
- package/data/professionnels/R62294.json +21 -2
- package/data/professionnels/R62296.json +1 -1
- package/data/professionnels/R62297.json +1 -1
- package/data/professionnels/R62984.json +1 -1
- package/data/professionnels/R63686.json +23 -4
- package/data/professionnels/index.json +2374 -2371
- package/package.json +1 -1
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"ID": "F32744",
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"type": "Fiche d'information conditionnée",
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"text": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006197182/, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041470897/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006197230/, http://bofip.impots.gouv.fr/bofip/3273-PGP"
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"text": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006197182/, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041470897/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006197230/, https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000050612711, http://bofip.impots.gouv.fr/bofip/3273-PGP"
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"text": " visant à renforcer les outils de régulation des meublés de tourisme à l’échelle locale (article 7), définitivement adoptée par l'Assemblée nationale le 7 novembre 2024, modifie les règles d'imposition des revenus de location meublée perçus en 2024."
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"text": " les revenus provenant de la location (ou sous-location) d'une partie de votre habitation principale. Ce dispositif est ouvert"
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"text": "Elle est
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"text": "Vous devez déterminer votre revenu net imposable en
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{
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{
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"text": " en 2024, le régime dit de "
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"text": "Revenus locatifs ne dépassant pas
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|
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|
+
"text": "Revenus locatifs ne dépassant pas 77 700 €"
|
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|
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@@ -9011,1223 +9003,108 @@
|
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},
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{
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|
"type": "element",
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"name": "
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"name": "BlocCas",
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"attributes": {
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|
+
"affichage": "radio"
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},
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"children": [
|
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|
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{
|
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|
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"type": "text",
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"text": "Si vos recettes annuelles perçues en 2023 ne dépassent pas "
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},
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{
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"type": "element",
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{
|
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|
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|
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|
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}
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},
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{
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{
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{
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|
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"type": "text",
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|
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"text": "Le bénéfice imposable est égal aux recettes diminuées d'un "
|
|
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|
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},
|
|
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|
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{
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"children": [
|
|
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|
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|
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|
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|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
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|
|
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|
+
"text": "Régime micro-BIC"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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|
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"text": "Revenus locatifs dépassant 15 000 €"
|
|
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|
-
}
|
|
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|
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]
|
|
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|
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},
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|
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|
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{
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|
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|
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|
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|
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|
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|
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|
|
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|
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{
|
|
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|
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|
|
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|
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"text": "Si vos recettes annuelles perçues dépassent "
|
|
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|
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},
|
|
9122
|
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{
|
|
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|
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"type": "element",
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|
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|
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|
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|
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"children": [
|
|
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|
-
{
|
|
9127
|
-
"type": "text",
|
|
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|
-
"text": "15 000 €"
|
|
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|
-
}
|
|
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|
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]
|
|
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|
-
},
|
|
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|
-
{
|
|
9133
|
-
"type": "text",
|
|
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|
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"text": ", le régime "
|
|
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|
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},
|
|
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|
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{
|
|
9137
|
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"type": "element",
|
|
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|
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"name": "Expression",
|
|
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|
-
"children": [
|
|
9140
|
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{
|
|
9141
|
-
"type": "text",
|
|
9142
|
-
"text": "réel"
|
|
9143
|
-
}
|
|
9144
|
-
]
|
|
9145
|
-
},
|
|
9146
|
-
{
|
|
9147
|
-
"type": "text",
|
|
9148
|
-
"text": " s'applique."
|
|
9149
|
-
}
|
|
9150
|
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]
|
|
9151
|
-
},
|
|
9152
|
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{
|
|
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|
-
"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
9156
|
-
{
|
|
9157
|
-
"type": "text",
|
|
9158
|
-
"text": "Vous devez déterminer votre revenu net imposable en déduisant les frais et charges de vos revenus."
|
|
9159
|
-
}
|
|
9160
|
-
]
|
|
9161
|
-
},
|
|
9162
|
-
{
|
|
9163
|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
9165
|
-
"children": [
|
|
9166
|
-
{
|
|
9167
|
-
"type": "text",
|
|
9168
|
-
"text": "En pratique, vous pouvez déduire des loyers de vos locations meublées certaines charges que vous avez effectivement supportées dans l’intérêt de votre activité."
|
|
9169
|
-
}
|
|
9170
|
-
]
|
|
9171
|
-
},
|
|
9172
|
-
{
|
|
9173
|
-
"type": "element",
|
|
9174
|
-
"name": "Paragraphe",
|
|
9175
|
-
"children": [
|
|
9176
|
-
{
|
|
9177
|
-
"type": "text",
|
|
9178
|
-
"text": "Vous devez pourvoir en justifier."
|
|
9179
|
-
}
|
|
9180
|
-
]
|
|
9181
|
-
},
|
|
9182
|
-
{
|
|
9183
|
-
"type": "element",
|
|
9184
|
-
"name": "Paragraphe",
|
|
9185
|
-
"children": [
|
|
9186
|
-
{
|
|
9187
|
-
"type": "text",
|
|
9188
|
-
"text": "Par exemple, vous pouvez déduire "
|
|
9189
|
-
},
|
|
9190
|
-
{
|
|
9191
|
-
"type": "element",
|
|
9192
|
-
"name": "LienIntra",
|
|
9193
|
-
"attributes": {
|
|
9194
|
-
"LienID": "R55294",
|
|
9195
|
-
"type": "Définition de glossaire"
|
|
9196
|
-
},
|
|
9197
|
-
"children": [
|
|
9198
|
-
{
|
|
9199
|
-
"type": "text",
|
|
9200
|
-
"text": "l'amortissement"
|
|
9201
|
-
}
|
|
9202
|
-
]
|
|
9203
|
-
},
|
|
9204
|
-
{
|
|
9205
|
-
"type": "text",
|
|
9206
|
-
"text": " du prix d'achat des biens (logement et meubles)."
|
|
9207
|
-
}
|
|
9208
|
-
]
|
|
9209
|
-
},
|
|
9210
|
-
{
|
|
9211
|
-
"type": "element",
|
|
9212
|
-
"name": "Paragraphe",
|
|
9213
|
-
"children": [
|
|
9214
|
-
{
|
|
9215
|
-
"type": "text",
|
|
9216
|
-
"text": "Si "
|
|
9217
|
-
},
|
|
9218
|
-
{
|
|
9219
|
-
"type": "element",
|
|
9220
|
-
"name": "MiseEnEvidence",
|
|
9221
|
-
"children": [
|
|
9222
|
-
{
|
|
9223
|
-
"type": "text",
|
|
9224
|
-
"text": "vous constatez un déficit"
|
|
9225
|
-
}
|
|
9226
|
-
]
|
|
9227
|
-
},
|
|
9228
|
-
{
|
|
9229
|
-
"type": "text",
|
|
9230
|
-
"text": " (plus de charges que de loyers), vous pouvez "
|
|
9231
|
-
},
|
|
9232
|
-
{
|
|
9233
|
-
"type": "element",
|
|
9234
|
-
"name": "MiseEnEvidence",
|
|
9235
|
-
"children": [
|
|
9236
|
-
{
|
|
9237
|
-
"type": "text",
|
|
9238
|
-
"text": "le déduire de vos revenus de location meublée"
|
|
9239
|
-
}
|
|
9240
|
-
]
|
|
9241
|
-
},
|
|
9242
|
-
{
|
|
9243
|
-
"type": "text",
|
|
9244
|
-
"text": " non professionnelle de la même année et des 10 années suivantes."
|
|
9245
|
-
}
|
|
9246
|
-
]
|
|
9247
|
-
},
|
|
9248
|
-
{
|
|
9249
|
-
"type": "element",
|
|
9250
|
-
"name": "Paragraphe",
|
|
9251
|
-
"children": [
|
|
9252
|
-
{
|
|
9253
|
-
"type": "text",
|
|
9254
|
-
"text": "Vous pouvez déduire le déficit de votre revenu global uniquement si vous êtes loueur en meublé professionnel."
|
|
9255
|
-
}
|
|
9256
|
-
]
|
|
9257
|
-
}
|
|
9258
|
-
]
|
|
9259
|
-
}
|
|
9260
|
-
]
|
|
9261
|
-
}
|
|
9262
|
-
]
|
|
9263
|
-
},
|
|
9264
|
-
{
|
|
9265
|
-
"type": "element",
|
|
9266
|
-
"name": "Cas",
|
|
9267
|
-
"children": [
|
|
9268
|
-
{
|
|
9269
|
-
"type": "element",
|
|
9270
|
-
"name": "Titre",
|
|
9271
|
-
"children": [
|
|
9272
|
-
{
|
|
9273
|
-
"type": "text",
|
|
9274
|
-
"text": "Meublés de tourisme classés"
|
|
9275
|
-
}
|
|
9276
|
-
]
|
|
9277
|
-
},
|
|
9278
|
-
{
|
|
9279
|
-
"type": "element",
|
|
9280
|
-
"name": "Condition",
|
|
9281
|
-
"children": [
|
|
9282
|
-
{
|
|
9283
|
-
"type": "element",
|
|
9284
|
-
"name": "estVrai",
|
|
9285
|
-
"attributes": {
|
|
9286
|
-
"var": "T11902"
|
|
9287
|
-
}
|
|
9288
|
-
}
|
|
9289
|
-
]
|
|
9290
|
-
},
|
|
9291
|
-
{
|
|
9292
|
-
"type": "element",
|
|
9293
|
-
"name": "Introduction",
|
|
9294
|
-
"children": [
|
|
9295
|
-
{
|
|
9296
|
-
"type": "element",
|
|
9297
|
-
"name": "Paragraphe",
|
|
9298
|
-
"children": [
|
|
9299
|
-
{
|
|
9300
|
-
"type": "text",
|
|
9301
|
-
"text": "Le mode d'imposition dépend du montant de vos recettes."
|
|
9302
|
-
}
|
|
9303
|
-
]
|
|
9304
|
-
}
|
|
9305
|
-
]
|
|
9306
|
-
},
|
|
9307
|
-
{
|
|
9308
|
-
"type": "element",
|
|
9309
|
-
"name": "BlocCas",
|
|
9310
|
-
"attributes": {
|
|
9311
|
-
"affichage": "radio"
|
|
9312
|
-
},
|
|
9313
|
-
"children": [
|
|
9314
|
-
{
|
|
9315
|
-
"type": "element",
|
|
9316
|
-
"name": "Cas",
|
|
9317
|
-
"children": [
|
|
9318
|
-
{
|
|
9319
|
-
"type": "element",
|
|
9320
|
-
"name": "Titre",
|
|
9321
|
-
"children": [
|
|
9322
|
-
{
|
|
9323
|
-
"type": "text",
|
|
9324
|
-
"text": "Revenus locatifs ne dépassant pas 15 000 €"
|
|
9325
|
-
}
|
|
9326
|
-
]
|
|
9327
|
-
},
|
|
9328
|
-
{
|
|
9329
|
-
"type": "element",
|
|
9330
|
-
"name": "Introduction",
|
|
9331
|
-
"children": [
|
|
9332
|
-
{
|
|
9333
|
-
"type": "element",
|
|
9334
|
-
"name": "Paragraphe",
|
|
9335
|
-
"children": [
|
|
9336
|
-
{
|
|
9337
|
-
"type": "text",
|
|
9338
|
-
"text": "Le mode d'imposition varie selon que le logement est situé dans une zone non tendue (classée B2 ou C) ou dans une autre zone."
|
|
9339
|
-
}
|
|
9340
|
-
]
|
|
9341
|
-
},
|
|
9342
|
-
{
|
|
9343
|
-
"type": "element",
|
|
9344
|
-
"name": "Paragraphe",
|
|
9345
|
-
"children": [
|
|
9346
|
-
{
|
|
9347
|
-
"type": "text",
|
|
9348
|
-
"text": "Pour savoir dans quelle zone est situé votre logement, vous pouvez utiliser le téléservice suivant :"
|
|
9349
|
-
}
|
|
9350
|
-
]
|
|
9351
|
-
},
|
|
9352
|
-
{
|
|
9353
|
-
"type": "element",
|
|
9354
|
-
"name": "ServiceEnLigne",
|
|
9355
|
-
"attributes": {
|
|
9356
|
-
"ID": "R46110",
|
|
9357
|
-
"URL": "https://www.service-public.fr/simulateur/calcul/zonage-abc",
|
|
9358
|
-
"type": "Simulateur"
|
|
9359
|
-
},
|
|
9360
|
-
"children": [
|
|
9361
|
-
{
|
|
9362
|
-
"type": "element",
|
|
9363
|
-
"name": "Titre",
|
|
9364
|
-
"children": [
|
|
9365
|
-
{
|
|
9366
|
-
"type": "text",
|
|
9367
|
-
"text": "Connaître la zone de sa commune : A, Abis, B1, B2 ou C"
|
|
9368
|
-
}
|
|
9369
|
-
]
|
|
9370
|
-
},
|
|
9371
|
-
{
|
|
9372
|
-
"type": "element",
|
|
9373
|
-
"name": "Source",
|
|
9374
|
-
"attributes": {
|
|
9375
|
-
"ID": "R30608"
|
|
9376
|
-
},
|
|
9377
|
-
"children": [
|
|
9378
|
-
{
|
|
9379
|
-
"type": "text",
|
|
9380
|
-
"text": "Direction de l'information légale et administrative (Dila) - Premier ministre"
|
|
9381
|
-
}
|
|
9382
|
-
]
|
|
9383
|
-
}
|
|
9384
|
-
]
|
|
9385
|
-
}
|
|
9386
|
-
]
|
|
9387
|
-
},
|
|
9388
|
-
{
|
|
9389
|
-
"type": "element",
|
|
9390
|
-
"name": "BlocCas",
|
|
9391
|
-
"attributes": {
|
|
9392
|
-
"affichage": "radio"
|
|
9393
|
-
},
|
|
9394
|
-
"children": [
|
|
9395
|
-
{
|
|
9396
|
-
"type": "element",
|
|
9397
|
-
"name": "Cas",
|
|
9398
|
-
"children": [
|
|
9399
|
-
{
|
|
9400
|
-
"type": "element",
|
|
9401
|
-
"name": "Titre",
|
|
9402
|
-
"children": [
|
|
9403
|
-
{
|
|
9404
|
-
"type": "text",
|
|
9405
|
-
"text": "Zone non tendue (classée B2 ou C)"
|
|
9406
|
-
}
|
|
9407
|
-
]
|
|
9408
|
-
},
|
|
9409
|
-
{
|
|
9410
|
-
"type": "element",
|
|
9411
|
-
"name": "Introduction",
|
|
9412
|
-
"children": [
|
|
9413
|
-
{
|
|
9414
|
-
"type": "element",
|
|
9415
|
-
"name": "Paragraphe",
|
|
9416
|
-
"children": [
|
|
9417
|
-
{
|
|
9418
|
-
"type": "text",
|
|
9419
|
-
"text": "Le régime micro-BIC s'applique si vous ne choisissez pas le régime réel."
|
|
9420
|
-
}
|
|
9421
|
-
]
|
|
9422
|
-
}
|
|
9423
|
-
]
|
|
9424
|
-
},
|
|
9425
|
-
{
|
|
9426
|
-
"type": "element",
|
|
9427
|
-
"name": "BlocCas",
|
|
9428
|
-
"attributes": {
|
|
9429
|
-
"affichage": "radio"
|
|
9430
|
-
},
|
|
9431
|
-
"children": [
|
|
9432
|
-
{
|
|
9433
|
-
"type": "element",
|
|
9434
|
-
"name": "Cas",
|
|
9435
|
-
"children": [
|
|
9436
|
-
{
|
|
9437
|
-
"type": "element",
|
|
9438
|
-
"name": "Titre",
|
|
9439
|
-
"children": [
|
|
9440
|
-
{
|
|
9441
|
-
"type": "text",
|
|
9442
|
-
"text": "Régime micro-BIC"
|
|
9443
|
-
}
|
|
9444
|
-
]
|
|
9445
|
-
},
|
|
9446
|
-
{
|
|
9447
|
-
"type": "element",
|
|
9448
|
-
"name": "Paragraphe",
|
|
9449
|
-
"children": [
|
|
9450
|
-
{
|
|
9451
|
-
"type": "text",
|
|
9452
|
-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte, et que vos recettes annuelles perçues en 2023 ne dépassent pas "
|
|
9453
|
-
},
|
|
9454
|
-
{
|
|
9455
|
-
"type": "element",
|
|
9456
|
-
"name": "Valeur",
|
|
9457
|
-
"children": [
|
|
9458
|
-
{
|
|
9459
|
-
"type": "text",
|
|
9460
|
-
"text": "15 000 €"
|
|
9461
|
-
}
|
|
9462
|
-
]
|
|
9463
|
-
},
|
|
9464
|
-
{
|
|
9465
|
-
"type": "text",
|
|
9466
|
-
"text": ", le régime "
|
|
9467
|
-
},
|
|
9468
|
-
{
|
|
9469
|
-
"type": "element",
|
|
9470
|
-
"name": "Expression",
|
|
9471
|
-
"children": [
|
|
9472
|
-
{
|
|
9473
|
-
"type": "text",
|
|
9474
|
-
"text": "micro-BIC"
|
|
9475
|
-
}
|
|
9476
|
-
]
|
|
9477
|
-
},
|
|
9478
|
-
{
|
|
9479
|
-
"type": "text",
|
|
9480
|
-
"text": " (micro-entreprise) s'applique."
|
|
9481
|
-
}
|
|
9482
|
-
]
|
|
9483
|
-
},
|
|
9484
|
-
{
|
|
9485
|
-
"type": "element",
|
|
9486
|
-
"name": "Paragraphe",
|
|
9487
|
-
"children": [
|
|
9488
|
-
{
|
|
9489
|
-
"type": "text",
|
|
9490
|
-
"text": "Vous bénéficiez d'un abattement total de "
|
|
9491
|
-
},
|
|
9492
|
-
{
|
|
9493
|
-
"type": "element",
|
|
9494
|
-
"name": "Valeur",
|
|
9495
|
-
"children": [
|
|
9496
|
-
{
|
|
9497
|
-
"type": "text",
|
|
9498
|
-
"text": "92 %"
|
|
9499
|
-
}
|
|
9500
|
-
]
|
|
9501
|
-
},
|
|
9502
|
-
{
|
|
9503
|
-
"type": "text",
|
|
9504
|
-
"text": "."
|
|
9505
|
-
}
|
|
9506
|
-
]
|
|
9507
|
-
},
|
|
9508
|
-
{
|
|
9509
|
-
"type": "element",
|
|
9510
|
-
"name": "Paragraphe",
|
|
9511
|
-
"children": [
|
|
9512
|
-
{
|
|
9513
|
-
"type": "text",
|
|
9514
|
-
"text": "Vous pouvez bénéficier d'un "
|
|
9515
|
-
},
|
|
9516
|
-
{
|
|
9517
|
-
"type": "element",
|
|
9518
|
-
"name": "MiseEnEvidence",
|
|
9519
|
-
"children": [
|
|
9520
|
-
{
|
|
9521
|
-
"type": "text",
|
|
9522
|
-
"text": "abattement forfaitaire"
|
|
9523
|
-
}
|
|
9524
|
-
]
|
|
9525
|
-
},
|
|
9526
|
-
{
|
|
9527
|
-
"type": "text",
|
|
9528
|
-
"text": " pour frais de "
|
|
9529
|
-
},
|
|
9530
|
-
{
|
|
9531
|
-
"type": "element",
|
|
9532
|
-
"name": "Valeur",
|
|
9533
|
-
"children": [
|
|
9534
|
-
{
|
|
9535
|
-
"type": "text",
|
|
9536
|
-
"text": "71 %"
|
|
9537
|
-
}
|
|
9538
|
-
]
|
|
9539
|
-
},
|
|
9540
|
-
{
|
|
9541
|
-
"type": "text",
|
|
9542
|
-
"text": "."
|
|
9543
|
-
}
|
|
9544
|
-
]
|
|
9545
|
-
},
|
|
9546
|
-
{
|
|
9547
|
-
"type": "element",
|
|
9548
|
-
"name": "Paragraphe",
|
|
9549
|
-
"children": [
|
|
9550
|
-
{
|
|
9551
|
-
"type": "text",
|
|
9552
|
-
"text": "Vous pouvez bénéficier aussi d'un"
|
|
9553
|
-
},
|
|
9554
|
-
{
|
|
9555
|
-
"type": "element",
|
|
9556
|
-
"name": "MiseEnEvidence",
|
|
9557
|
-
"children": [
|
|
9558
|
-
{
|
|
9559
|
-
"type": "text",
|
|
9560
|
-
"text": " abattement supplémentaire"
|
|
9561
|
-
}
|
|
9562
|
-
]
|
|
9563
|
-
},
|
|
9564
|
-
{
|
|
9565
|
-
"type": "text",
|
|
9566
|
-
"text": " de "
|
|
9567
|
-
},
|
|
9568
|
-
{
|
|
9569
|
-
"type": "element",
|
|
9570
|
-
"name": "Valeur",
|
|
9571
|
-
"children": [
|
|
9572
|
-
{
|
|
9573
|
-
"type": "text",
|
|
9574
|
-
"text": "21 %"
|
|
9575
|
-
}
|
|
9576
|
-
]
|
|
9577
|
-
},
|
|
9578
|
-
{
|
|
9579
|
-
"type": "text",
|
|
9580
|
-
"text": " si votre logement meublé est situé dans une zone non tendue, classée B2 ou C."
|
|
9581
|
-
}
|
|
9582
|
-
]
|
|
9583
|
-
},
|
|
9584
|
-
{
|
|
9585
|
-
"type": "element",
|
|
9586
|
-
"name": "Paragraphe",
|
|
9587
|
-
"children": [
|
|
9588
|
-
{
|
|
9589
|
-
"type": "text",
|
|
9590
|
-
"text": "Les charges ne peuvent pas être déduites."
|
|
9591
|
-
}
|
|
9592
|
-
]
|
|
9593
|
-
},
|
|
9594
|
-
{
|
|
9595
|
-
"type": "element",
|
|
9596
|
-
"name": "Paragraphe",
|
|
9597
|
-
"children": [
|
|
9598
|
-
{
|
|
9599
|
-
"type": "text",
|
|
9600
|
-
"text": "Si vos recettes sont inférieures à "
|
|
9601
|
-
},
|
|
9602
|
-
{
|
|
9603
|
-
"type": "element",
|
|
9604
|
-
"name": "Valeur",
|
|
9605
|
-
"children": [
|
|
9606
|
-
{
|
|
9607
|
-
"type": "text",
|
|
9608
|
-
"text": "305 €"
|
|
9609
|
-
}
|
|
9610
|
-
]
|
|
9611
|
-
},
|
|
9612
|
-
{
|
|
9613
|
-
"type": "text",
|
|
9614
|
-
"text": ", vous ne paierez aucun impôt."
|
|
9615
|
-
}
|
|
9616
|
-
]
|
|
9617
|
-
}
|
|
9618
|
-
]
|
|
9619
|
-
},
|
|
9620
|
-
{
|
|
9621
|
-
"type": "element",
|
|
9622
|
-
"name": "Cas",
|
|
9623
|
-
"children": [
|
|
9624
|
-
{
|
|
9625
|
-
"type": "element",
|
|
9626
|
-
"name": "Titre",
|
|
9627
|
-
"children": [
|
|
9628
|
-
{
|
|
9629
|
-
"type": "text",
|
|
9630
|
-
"text": "Régime dit de bénéfice réel"
|
|
9631
|
-
}
|
|
9632
|
-
]
|
|
9633
|
-
},
|
|
9634
|
-
{
|
|
9635
|
-
"type": "element",
|
|
9636
|
-
"name": "Paragraphe",
|
|
9637
|
-
"children": [
|
|
9638
|
-
{
|
|
9639
|
-
"type": "text",
|
|
9640
|
-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles perçues en 2023 ne dépassent pas "
|
|
9641
|
-
},
|
|
9642
|
-
{
|
|
9643
|
-
"type": "element",
|
|
9644
|
-
"name": "Valeur",
|
|
9645
|
-
"children": [
|
|
9646
|
-
{
|
|
9647
|
-
"type": "text",
|
|
9648
|
-
"text": "15 000 €"
|
|
9649
|
-
}
|
|
9650
|
-
]
|
|
9651
|
-
},
|
|
9652
|
-
{
|
|
9653
|
-
"type": "text",
|
|
9654
|
-
"text": ", vous pouvez choisir volontairement le régime dit de "
|
|
9655
|
-
},
|
|
9656
|
-
{
|
|
9657
|
-
"type": "element",
|
|
9658
|
-
"name": "Expression",
|
|
9659
|
-
"children": [
|
|
9660
|
-
{
|
|
9661
|
-
"type": "text",
|
|
9662
|
-
"text": "bénéfice réel"
|
|
9663
|
-
}
|
|
9664
|
-
]
|
|
9665
|
-
},
|
|
9666
|
-
{
|
|
9667
|
-
"type": "text",
|
|
9668
|
-
"text": "."
|
|
9669
|
-
}
|
|
9670
|
-
]
|
|
9671
|
-
},
|
|
9672
|
-
{
|
|
9673
|
-
"type": "element",
|
|
9674
|
-
"name": "Paragraphe",
|
|
9675
|
-
"children": [
|
|
9676
|
-
{
|
|
9677
|
-
"type": "text",
|
|
9678
|
-
"text": "L'option devait être exercée avant la date limite de dépôt de la déclaration des revenus 2022 (au printemps 2023)."
|
|
9679
|
-
}
|
|
9680
|
-
]
|
|
9681
|
-
},
|
|
9682
|
-
{
|
|
9683
|
-
"type": "element",
|
|
9684
|
-
"name": "Paragraphe",
|
|
9685
|
-
"children": [
|
|
9686
|
-
{
|
|
9687
|
-
"type": "text",
|
|
9688
|
-
"text": "Elle est ensuite reconduite tacitement chaque année, sauf si vous y renoncez."
|
|
9689
|
-
}
|
|
9690
|
-
]
|
|
9691
|
-
},
|
|
9692
|
-
{
|
|
9693
|
-
"type": "element",
|
|
9694
|
-
"name": "Paragraphe",
|
|
9695
|
-
"children": [
|
|
9696
|
-
{
|
|
9697
|
-
"type": "text",
|
|
9698
|
-
"text": "Vous devez déterminer votre revenu net imposable en déduisant les frais et charges de vos revenus."
|
|
9699
|
-
}
|
|
9700
|
-
]
|
|
9701
|
-
},
|
|
9702
|
-
{
|
|
9703
|
-
"type": "element",
|
|
9704
|
-
"name": "Paragraphe",
|
|
9705
|
-
"children": [
|
|
9706
|
-
{
|
|
9707
|
-
"type": "text",
|
|
9708
|
-
"text": "En pratique, vous pouvez déduire des loyers de vos locations meublées certaines charges que vous avez effectivement supportées dans l’intérêt de votre activité."
|
|
9709
|
-
}
|
|
9710
|
-
]
|
|
9711
|
-
},
|
|
9712
|
-
{
|
|
9713
|
-
"type": "element",
|
|
9714
|
-
"name": "Paragraphe",
|
|
9715
|
-
"children": [
|
|
9716
|
-
{
|
|
9717
|
-
"type": "text",
|
|
9718
|
-
"text": "Vous devez pourvoir en justifier."
|
|
9719
|
-
}
|
|
9720
|
-
]
|
|
9721
|
-
},
|
|
9722
|
-
{
|
|
9723
|
-
"type": "element",
|
|
9724
|
-
"name": "Paragraphe",
|
|
9725
|
-
"children": [
|
|
9726
|
-
{
|
|
9727
|
-
"type": "text",
|
|
9728
|
-
"text": "Par exemple, vous pouvez déduire "
|
|
9729
|
-
},
|
|
9730
|
-
{
|
|
9731
|
-
"type": "element",
|
|
9732
|
-
"name": "LienIntra",
|
|
9733
|
-
"attributes": {
|
|
9734
|
-
"LienID": "R55294",
|
|
9735
|
-
"type": "Définition de glossaire"
|
|
9736
|
-
},
|
|
9737
|
-
"children": [
|
|
9738
|
-
{
|
|
9739
|
-
"type": "text",
|
|
9740
|
-
"text": "l'amortissement"
|
|
9741
|
-
}
|
|
9742
|
-
]
|
|
9743
|
-
},
|
|
9744
|
-
{
|
|
9745
|
-
"type": "text",
|
|
9746
|
-
"text": " du prix d'achat des biens (logement et meubles)."
|
|
9747
|
-
}
|
|
9748
|
-
]
|
|
9749
|
-
},
|
|
9750
|
-
{
|
|
9751
|
-
"type": "element",
|
|
9752
|
-
"name": "Paragraphe",
|
|
9753
|
-
"children": [
|
|
9754
|
-
{
|
|
9755
|
-
"type": "text",
|
|
9756
|
-
"text": "Si "
|
|
9757
|
-
},
|
|
9758
|
-
{
|
|
9759
|
-
"type": "element",
|
|
9760
|
-
"name": "MiseEnEvidence",
|
|
9761
|
-
"children": [
|
|
9762
|
-
{
|
|
9763
|
-
"type": "text",
|
|
9764
|
-
"text": "vous constatez un déficit"
|
|
9765
|
-
}
|
|
9766
|
-
]
|
|
9767
|
-
},
|
|
9768
|
-
{
|
|
9769
|
-
"type": "text",
|
|
9770
|
-
"text": " (plus de charges que de loyers), vous pouvez "
|
|
9771
|
-
},
|
|
9772
|
-
{
|
|
9773
|
-
"type": "element",
|
|
9774
|
-
"name": "MiseEnEvidence",
|
|
9775
|
-
"children": [
|
|
9776
|
-
{
|
|
9777
|
-
"type": "text",
|
|
9778
|
-
"text": "le déduire de vos revenus de location meublée"
|
|
9779
|
-
}
|
|
9780
|
-
]
|
|
9781
|
-
},
|
|
9782
|
-
{
|
|
9783
|
-
"type": "text",
|
|
9784
|
-
"text": " non professionnelle de la même année et des 10 années suivantes."
|
|
9785
|
-
}
|
|
9786
|
-
]
|
|
9787
|
-
},
|
|
9788
|
-
{
|
|
9789
|
-
"type": "element",
|
|
9790
|
-
"name": "Paragraphe",
|
|
9791
|
-
"children": [
|
|
9792
|
-
{
|
|
9793
|
-
"type": "text",
|
|
9794
|
-
"text": "Vous pouvez déduire le déficit de votre revenu global uniquement si vous êtes loueur en meublé professionnel."
|
|
9795
|
-
}
|
|
9796
|
-
]
|
|
9797
|
-
}
|
|
9798
|
-
]
|
|
9799
|
-
}
|
|
9800
|
-
]
|
|
9801
|
-
}
|
|
9802
|
-
]
|
|
9803
|
-
},
|
|
9804
|
-
{
|
|
9805
|
-
"type": "element",
|
|
9806
|
-
"name": "Cas",
|
|
9807
|
-
"children": [
|
|
9808
|
-
{
|
|
9809
|
-
"type": "element",
|
|
9810
|
-
"name": "Titre",
|
|
9811
|
-
"children": [
|
|
9812
|
-
{
|
|
9813
|
-
"type": "text",
|
|
9814
|
-
"text": "Autres zones"
|
|
9815
|
-
}
|
|
9816
|
-
]
|
|
9817
|
-
},
|
|
9818
|
-
{
|
|
9819
|
-
"type": "element",
|
|
9820
|
-
"name": "Introduction",
|
|
9821
|
-
"children": [
|
|
9822
|
-
{
|
|
9823
|
-
"type": "element",
|
|
9824
|
-
"name": "Paragraphe",
|
|
9825
|
-
"children": [
|
|
9826
|
-
{
|
|
9827
|
-
"type": "text",
|
|
9828
|
-
"text": "Le régime micro-BIC s'applique si vous ne choisissez pas le régime réel."
|
|
9829
|
-
}
|
|
9830
|
-
]
|
|
9831
|
-
}
|
|
9832
|
-
]
|
|
9833
|
-
},
|
|
9834
|
-
{
|
|
9835
|
-
"type": "element",
|
|
9836
|
-
"name": "BlocCas",
|
|
9837
|
-
"attributes": {
|
|
9838
|
-
"affichage": "radio"
|
|
9839
|
-
},
|
|
9840
|
-
"children": [
|
|
9841
|
-
{
|
|
9842
|
-
"type": "element",
|
|
9843
|
-
"name": "Cas",
|
|
9844
|
-
"children": [
|
|
9845
|
-
{
|
|
9846
|
-
"type": "element",
|
|
9847
|
-
"name": "Titre",
|
|
9848
|
-
"children": [
|
|
9849
|
-
{
|
|
9850
|
-
"type": "text",
|
|
9851
|
-
"text": "Régime micro-BIC"
|
|
9852
|
-
}
|
|
9853
|
-
]
|
|
9854
|
-
},
|
|
9855
|
-
{
|
|
9856
|
-
"type": "element",
|
|
9857
|
-
"name": "Paragraphe",
|
|
9858
|
-
"children": [
|
|
9859
|
-
{
|
|
9860
|
-
"type": "text",
|
|
9861
|
-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte, et que vos recettes annuelles perçues en 2023 ne dépassent pas "
|
|
9862
|
-
},
|
|
9863
|
-
{
|
|
9864
|
-
"type": "element",
|
|
9865
|
-
"name": "Valeur",
|
|
9866
|
-
"children": [
|
|
9867
|
-
{
|
|
9868
|
-
"type": "text",
|
|
9869
|
-
"text": "15 000 €"
|
|
9870
|
-
}
|
|
9871
|
-
]
|
|
9872
|
-
},
|
|
9873
|
-
{
|
|
9874
|
-
"type": "text",
|
|
9875
|
-
"text": ", le régime "
|
|
9876
|
-
},
|
|
9877
|
-
{
|
|
9878
|
-
"type": "element",
|
|
9879
|
-
"name": "Expression",
|
|
9880
|
-
"children": [
|
|
9881
|
-
{
|
|
9882
|
-
"type": "text",
|
|
9883
|
-
"text": "micro-BIC"
|
|
9884
|
-
}
|
|
9885
|
-
]
|
|
9886
|
-
},
|
|
9887
|
-
{
|
|
9888
|
-
"type": "text",
|
|
9889
|
-
"text": " (micro-entreprise) s'applique."
|
|
9890
|
-
}
|
|
9891
|
-
]
|
|
9892
|
-
},
|
|
9893
|
-
{
|
|
9894
|
-
"type": "element",
|
|
9895
|
-
"name": "Paragraphe",
|
|
9896
|
-
"children": [
|
|
9897
|
-
{
|
|
9898
|
-
"type": "text",
|
|
9899
|
-
"text": "Le bénéfice imposable est égal aux recettes diminuées d'un "
|
|
9900
|
-
},
|
|
9901
|
-
{
|
|
9902
|
-
"type": "element",
|
|
9903
|
-
"name": "MiseEnEvidence",
|
|
9904
|
-
"children": [
|
|
9905
|
-
{
|
|
9906
|
-
"type": "text",
|
|
9907
|
-
"text": "abattement forfaitaire"
|
|
9908
|
-
}
|
|
9909
|
-
]
|
|
9910
|
-
},
|
|
9911
|
-
{
|
|
9912
|
-
"type": "text",
|
|
9913
|
-
"text": " pour frais de "
|
|
9914
|
-
},
|
|
9915
|
-
{
|
|
9916
|
-
"type": "element",
|
|
9917
|
-
"name": "Valeur",
|
|
9918
|
-
"children": [
|
|
9919
|
-
{
|
|
9920
|
-
"type": "text",
|
|
9921
|
-
"text": "71 %"
|
|
9922
|
-
}
|
|
9923
|
-
]
|
|
9924
|
-
},
|
|
9925
|
-
{
|
|
9926
|
-
"type": "text",
|
|
9927
|
-
"text": ". Les charges ne peuvent pas être déduites."
|
|
9928
|
-
}
|
|
9929
|
-
]
|
|
9930
|
-
},
|
|
9931
|
-
{
|
|
9932
|
-
"type": "element",
|
|
9933
|
-
"name": "Paragraphe",
|
|
9934
|
-
"children": [
|
|
9935
|
-
{
|
|
9936
|
-
"type": "text",
|
|
9937
|
-
"text": "Si vos recettes sont inférieures à "
|
|
9938
|
-
},
|
|
9939
|
-
{
|
|
9940
|
-
"type": "element",
|
|
9941
|
-
"name": "Valeur",
|
|
9942
|
-
"children": [
|
|
9943
|
-
{
|
|
9944
|
-
"type": "text",
|
|
9945
|
-
"text": "305 €"
|
|
9946
|
-
}
|
|
9947
|
-
]
|
|
9948
|
-
},
|
|
9949
|
-
{
|
|
9950
|
-
"type": "text",
|
|
9951
|
-
"text": ", vous ne paierez aucun impôt."
|
|
9952
|
-
}
|
|
9953
|
-
]
|
|
9954
|
-
}
|
|
9955
|
-
]
|
|
9956
|
-
},
|
|
9957
|
-
{
|
|
9958
|
-
"type": "element",
|
|
9959
|
-
"name": "Cas",
|
|
9960
|
-
"children": [
|
|
9961
|
-
{
|
|
9962
|
-
"type": "element",
|
|
9963
|
-
"name": "Titre",
|
|
9964
|
-
"children": [
|
|
9965
|
-
{
|
|
9966
|
-
"type": "text",
|
|
9967
|
-
"text": "Régime dit de bénéfice réel"
|
|
9968
|
-
}
|
|
9969
|
-
]
|
|
9970
|
-
},
|
|
9971
|
-
{
|
|
9972
|
-
"type": "element",
|
|
9973
|
-
"name": "Paragraphe",
|
|
9974
|
-
"children": [
|
|
9975
|
-
{
|
|
9976
|
-
"type": "text",
|
|
9977
|
-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles perçues en 2023 ne dépassent pas "
|
|
9978
|
-
},
|
|
9979
|
-
{
|
|
9980
|
-
"type": "element",
|
|
9981
|
-
"name": "Valeur",
|
|
9982
|
-
"children": [
|
|
9983
|
-
{
|
|
9984
|
-
"type": "text",
|
|
9985
|
-
"text": "15 000 €"
|
|
9986
|
-
}
|
|
9987
|
-
]
|
|
9988
|
-
},
|
|
9989
|
-
{
|
|
9990
|
-
"type": "text",
|
|
9991
|
-
"text": ", vous pouvez choisir volontairement le régime dit de "
|
|
9992
|
-
},
|
|
9993
|
-
{
|
|
9994
|
-
"type": "element",
|
|
9995
|
-
"name": "Expression",
|
|
9996
|
-
"children": [
|
|
9997
|
-
{
|
|
9998
|
-
"type": "text",
|
|
9999
|
-
"text": "bénéfice réel"
|
|
10000
|
-
}
|
|
10001
|
-
]
|
|
10002
|
-
},
|
|
10003
|
-
{
|
|
10004
|
-
"type": "text",
|
|
10005
|
-
"text": "."
|
|
10006
|
-
}
|
|
10007
|
-
]
|
|
10008
|
-
},
|
|
10009
|
-
{
|
|
10010
|
-
"type": "element",
|
|
10011
|
-
"name": "Paragraphe",
|
|
10012
|
-
"children": [
|
|
10013
|
-
{
|
|
10014
|
-
"type": "text",
|
|
10015
|
-
"text": "L'option devait être exercée avant la date limite de dépôt de la déclaration des revenus 2022 (au printemps 2023)."
|
|
10016
|
-
}
|
|
10017
|
-
]
|
|
10018
|
-
},
|
|
10019
|
-
{
|
|
10020
|
-
"type": "element",
|
|
10021
|
-
"name": "Paragraphe",
|
|
10022
|
-
"children": [
|
|
10023
|
-
{
|
|
10024
|
-
"type": "text",
|
|
10025
|
-
"text": "Elle est ensuite reconduite tacitement chaque année, sauf si vous y renoncez."
|
|
10026
|
-
}
|
|
10027
|
-
]
|
|
10028
|
-
},
|
|
10029
|
-
{
|
|
10030
|
-
"type": "element",
|
|
10031
|
-
"name": "Paragraphe",
|
|
10032
|
-
"children": [
|
|
10033
|
-
{
|
|
10034
|
-
"type": "text",
|
|
10035
|
-
"text": "Vous devez déterminer votre revenu net imposable en déduisant les frais et charges de vos revenus."
|
|
10036
|
-
}
|
|
10037
|
-
]
|
|
10038
|
-
},
|
|
10039
|
-
{
|
|
10040
|
-
"type": "element",
|
|
10041
|
-
"name": "Paragraphe",
|
|
10042
|
-
"children": [
|
|
10043
|
-
{
|
|
10044
|
-
"type": "text",
|
|
10045
|
-
"text": "En pratique, vous pouvez déduire des loyers de vos locations meublées certaines charges que vous avez effectivement supportées dans l’intérêt de votre activité."
|
|
10046
|
-
}
|
|
10047
|
-
]
|
|
10048
|
-
},
|
|
10049
|
-
{
|
|
10050
|
-
"type": "element",
|
|
10051
|
-
"name": "Paragraphe",
|
|
10052
|
-
"children": [
|
|
10053
|
-
{
|
|
10054
|
-
"type": "text",
|
|
10055
|
-
"text": "Vous devez pourvoir en justifier."
|
|
10056
|
-
}
|
|
10057
|
-
]
|
|
10058
|
-
},
|
|
10059
|
-
{
|
|
10060
|
-
"type": "element",
|
|
10061
|
-
"name": "Paragraphe",
|
|
10062
|
-
"children": [
|
|
10063
|
-
{
|
|
10064
|
-
"type": "text",
|
|
10065
|
-
"text": "Par exemple, vous pouvez déduire "
|
|
10066
|
-
},
|
|
10067
|
-
{
|
|
10068
|
-
"type": "element",
|
|
10069
|
-
"name": "LienIntra",
|
|
10070
|
-
"attributes": {
|
|
10071
|
-
"LienID": "R55294",
|
|
10072
|
-
"type": "Définition de glossaire"
|
|
10073
|
-
},
|
|
10074
|
-
"children": [
|
|
10075
|
-
{
|
|
10076
|
-
"type": "text",
|
|
10077
|
-
"text": "l'amortissement"
|
|
10078
|
-
}
|
|
10079
|
-
]
|
|
10080
|
-
},
|
|
10081
|
-
{
|
|
10082
|
-
"type": "text",
|
|
10083
|
-
"text": " du prix d'achat des biens (logement et meubles)."
|
|
10084
|
-
}
|
|
10085
|
-
]
|
|
10086
|
-
},
|
|
10087
|
-
{
|
|
10088
|
-
"type": "element",
|
|
10089
|
-
"name": "Paragraphe",
|
|
10090
|
-
"children": [
|
|
10091
|
-
{
|
|
10092
|
-
"type": "text",
|
|
10093
|
-
"text": "Si "
|
|
10094
|
-
},
|
|
10095
|
-
{
|
|
10096
|
-
"type": "element",
|
|
10097
|
-
"name": "MiseEnEvidence",
|
|
10098
|
-
"children": [
|
|
10099
|
-
{
|
|
10100
|
-
"type": "text",
|
|
10101
|
-
"text": "vous constatez un déficit"
|
|
10102
|
-
}
|
|
10103
|
-
]
|
|
10104
|
-
},
|
|
10105
|
-
{
|
|
10106
|
-
"type": "text",
|
|
10107
|
-
"text": " (plus de charges que de loyers), vous pouvez "
|
|
10108
|
-
},
|
|
10109
|
-
{
|
|
10110
|
-
"type": "element",
|
|
10111
|
-
"name": "MiseEnEvidence",
|
|
10112
|
-
"children": [
|
|
10113
|
-
{
|
|
10114
|
-
"type": "text",
|
|
10115
|
-
"text": "le déduire de vos revenus de location meublée"
|
|
10116
|
-
}
|
|
10117
|
-
]
|
|
10118
|
-
},
|
|
10119
|
-
{
|
|
10120
|
-
"type": "text",
|
|
10121
|
-
"text": " non professionnelle de la même année et des 10 années suivantes."
|
|
10122
|
-
}
|
|
10123
|
-
]
|
|
10124
|
-
},
|
|
10125
|
-
{
|
|
10126
|
-
"type": "element",
|
|
10127
|
-
"name": "Paragraphe",
|
|
10128
|
-
"children": [
|
|
10129
|
-
{
|
|
10130
|
-
"type": "text",
|
|
10131
|
-
"text": "Vous pouvez déduire le déficit de votre revenu global uniquement si vous êtes loueur en meublé professionnel."
|
|
10132
|
-
}
|
|
10133
|
-
]
|
|
10134
|
-
}
|
|
10135
|
-
]
|
|
10136
|
-
}
|
|
10137
|
-
]
|
|
10138
|
-
}
|
|
10139
|
-
]
|
|
10140
|
-
}
|
|
10141
|
-
]
|
|
10142
|
-
}
|
|
10143
|
-
]
|
|
10144
|
-
},
|
|
10145
|
-
{
|
|
10146
|
-
"type": "element",
|
|
10147
|
-
"name": "Cas",
|
|
10148
|
-
"children": [
|
|
10149
|
-
{
|
|
10150
|
-
"type": "element",
|
|
10151
|
-
"name": "Titre",
|
|
10152
|
-
"children": [
|
|
10153
|
-
{
|
|
10154
|
-
"type": "text",
|
|
10155
|
-
"text": "Revenus locatifs entre 15 000 € et 188 700 €"
|
|
10156
|
-
}
|
|
10157
|
-
]
|
|
10158
|
-
},
|
|
10159
|
-
{
|
|
10160
|
-
"type": "element",
|
|
10161
|
-
"name": "Introduction",
|
|
10162
|
-
"children": [
|
|
10163
|
-
{
|
|
10164
|
-
"type": "element",
|
|
10165
|
-
"name": "Paragraphe",
|
|
10166
|
-
"children": [
|
|
10167
|
-
{
|
|
10168
|
-
"type": "text",
|
|
10169
|
-
"text": "Le régime micro-BIC s'applique si vous ne choisissez pas le régime réel."
|
|
10170
|
-
}
|
|
10171
|
-
]
|
|
10172
|
-
}
|
|
10173
|
-
]
|
|
10174
|
-
},
|
|
10175
|
-
{
|
|
10176
|
-
"type": "element",
|
|
10177
|
-
"name": "BlocCas",
|
|
10178
|
-
"attributes": {
|
|
10179
|
-
"affichage": "radio"
|
|
10180
|
-
},
|
|
10181
|
-
"children": [
|
|
10182
|
-
{
|
|
10183
|
-
"type": "element",
|
|
10184
|
-
"name": "Cas",
|
|
10185
|
-
"children": [
|
|
10186
|
-
{
|
|
10187
|
-
"type": "element",
|
|
10188
|
-
"name": "Titre",
|
|
10189
|
-
"children": [
|
|
10190
|
-
{
|
|
10191
|
-
"type": "text",
|
|
10192
|
-
"text": "Régime micro-BIC"
|
|
10193
|
-
}
|
|
10194
|
-
]
|
|
10195
|
-
},
|
|
9026
|
+
"type": "element",
|
|
9027
|
+
"name": "Paragraphe",
|
|
9028
|
+
"children": [
|
|
9029
|
+
{
|
|
9030
|
+
"type": "text",
|
|
9031
|
+
"text": "Si vous donnez en location un meublé de tourisme non classé, et que vos recettes annuelles perçues en 2024 "
|
|
9032
|
+
},
|
|
9033
|
+
{
|
|
9034
|
+
"type": "element",
|
|
9035
|
+
"name": "MiseEnEvidence",
|
|
9036
|
+
"children": [
|
|
9037
|
+
{
|
|
9038
|
+
"type": "text",
|
|
9039
|
+
"text": "ne dépassent pas"
|
|
9040
|
+
}
|
|
9041
|
+
]
|
|
9042
|
+
},
|
|
9043
|
+
{
|
|
9044
|
+
"type": "element",
|
|
9045
|
+
"name": "Valeur",
|
|
9046
|
+
"children": [
|
|
9047
|
+
{
|
|
9048
|
+
"type": "text",
|
|
9049
|
+
"text": "77 700 €"
|
|
9050
|
+
}
|
|
9051
|
+
]
|
|
9052
|
+
},
|
|
9053
|
+
{
|
|
9054
|
+
"type": "text",
|
|
9055
|
+
"text": ", le régime "
|
|
9056
|
+
},
|
|
9057
|
+
{
|
|
9058
|
+
"type": "element",
|
|
9059
|
+
"name": "Expression",
|
|
9060
|
+
"children": [
|
|
9061
|
+
{
|
|
9062
|
+
"type": "text",
|
|
9063
|
+
"text": "micro-BIC"
|
|
9064
|
+
}
|
|
9065
|
+
]
|
|
9066
|
+
},
|
|
9067
|
+
{
|
|
9068
|
+
"type": "text",
|
|
9069
|
+
"text": " (micro-entreprise) s'applique."
|
|
9070
|
+
}
|
|
9071
|
+
]
|
|
9072
|
+
},
|
|
10196
9073
|
{
|
|
10197
9074
|
"type": "element",
|
|
10198
9075
|
"name": "Paragraphe",
|
|
10199
9076
|
"children": [
|
|
10200
9077
|
{
|
|
10201
9078
|
"type": "text",
|
|
10202
|
-
"text": "
|
|
9079
|
+
"text": "Le bénéfice imposable est égal aux recettes diminuées d'un "
|
|
10203
9080
|
},
|
|
10204
9081
|
{
|
|
10205
9082
|
"type": "element",
|
|
10206
|
-
"name": "
|
|
9083
|
+
"name": "MiseEnEvidence",
|
|
10207
9084
|
"children": [
|
|
10208
9085
|
{
|
|
10209
9086
|
"type": "text",
|
|
10210
|
-
"text": "
|
|
9087
|
+
"text": "abattement forfaitaire "
|
|
10211
9088
|
}
|
|
10212
9089
|
]
|
|
10213
9090
|
},
|
|
10214
9091
|
{
|
|
10215
9092
|
"type": "text",
|
|
10216
|
-
"text": "
|
|
9093
|
+
"text": "pour frais de "
|
|
10217
9094
|
},
|
|
10218
9095
|
{
|
|
10219
9096
|
"type": "element",
|
|
10220
|
-
"name": "
|
|
9097
|
+
"name": "Valeur",
|
|
10221
9098
|
"children": [
|
|
10222
9099
|
{
|
|
10223
9100
|
"type": "text",
|
|
10224
|
-
"text": "
|
|
9101
|
+
"text": "50 %"
|
|
10225
9102
|
}
|
|
10226
9103
|
]
|
|
10227
9104
|
},
|
|
10228
9105
|
{
|
|
10229
9106
|
"type": "text",
|
|
10230
|
-
"text": "
|
|
9107
|
+
"text": "."
|
|
10231
9108
|
}
|
|
10232
9109
|
]
|
|
10233
9110
|
},
|
|
@@ -10237,35 +9114,7 @@
|
|
|
10237
9114
|
"children": [
|
|
10238
9115
|
{
|
|
10239
9116
|
"type": "text",
|
|
10240
|
-
"text": "
|
|
10241
|
-
},
|
|
10242
|
-
{
|
|
10243
|
-
"type": "element",
|
|
10244
|
-
"name": "MiseEnEvidence",
|
|
10245
|
-
"children": [
|
|
10246
|
-
{
|
|
10247
|
-
"type": "text",
|
|
10248
|
-
"text": "abattement forfaitaire"
|
|
10249
|
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}
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]
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},
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{
|
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"type": "text",
|
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"text": " pour frais de "
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},
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{
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|
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"type": "element",
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|
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|
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{
|
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|
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"type": "text",
|
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|
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"text": "71 %"
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|
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}
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|
-
]
|
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|
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},
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|
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{
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"type": "text",
|
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|
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"text": ". Les charges ne peuvent pas être déduites."
|
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|
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"text": "Les charges ne peuvent pas être déduites."
|
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|
}
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},
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@@ -10315,7 +9164,17 @@
|
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"children": [
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{
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|
"type": "text",
|
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|
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"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles perçues en
|
|
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|
+
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles perçues en 2024 "
|
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|
+
},
|
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{
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"type": "element",
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"name": "MiseEnEvidence",
|
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"children": [
|
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|
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{
|
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"type": "text",
|
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|
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"text": "ne dépassent pas"
|
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}
|
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]
|
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},
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{
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@@ -10323,7 +9182,7 @@
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"children": [
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{
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|
"type": "text",
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|
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"text": "
|
|
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|
+
"text": "77 700 €"
|
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|
}
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|
]
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|
},
|
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@@ -10353,7 +9212,7 @@
|
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"children": [
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{
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|
"type": "text",
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|
-
"text": "L'option devait être exercée avant la date limite de dépôt de la déclaration des revenus
|
|
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+
"text": "L'option devait être exercée avant la date limite de dépôt de la déclaration des revenus 2023 (au printemps 2024)."
|
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}
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},
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@@ -10363,7 +9222,7 @@
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"children": [
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{
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|
"type": "text",
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"text": "Elle est
|
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"text": "Elle est par la suite reconduite tacitement chaque année, sauf si vous y renoncez."
|
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}
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},
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@@ -10489,7 +9348,7 @@
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"children": [
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{
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|
"type": "text",
|
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-
"text": "Revenus locatifs dépassant
|
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|
+
"text": "Revenus locatifs dépassant 77 700 €"
|
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|
}
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|
]
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},
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@@ -10499,7 +9358,7 @@
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"children": [
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|
{
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|
"type": "text",
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|
-
"text": "Si vous donnez en location un meublé de tourisme
|
|
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|
+
"text": "Si vous donnez en location un meublé de tourisme et que vos recettes annuelles perçues en 2024 dépassent "
|
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|
},
|
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{
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@@ -10507,7 +9366,7 @@
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"children": [
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|
{
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|
"type": "text",
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"text": "
|
|
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|
+
"text": "77 700 €"
|
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|
}
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|
]
|
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|
},
|
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@@ -10537,7 +9396,37 @@
|
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|
"children": [
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|
{
|
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|
"type": "text",
|
|
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|
-
"text": "Vous devez déterminer votre revenu net imposable en
|
|
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|
+
"text": "Vous devez déterminer votre revenu net imposable en "
|
|
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|
+
},
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|
+
{
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|
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"type": "element",
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|
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"name": "MiseEnEvidence",
|
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+
"children": [
|
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|
+
{
|
|
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|
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"type": "text",
|
|
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|
+
"text": "déduisant "
|
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|
+
},
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|
+
{
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|
+
"type": "element",
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"name": "MiseEnEvidence",
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+
"children": [
|
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|
+
{
|
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|
+
"type": "text",
|
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|
+
"text": "l"
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|
+
}
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|
+
]
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|
+
}
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]
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},
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{
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|
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"type": "element",
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|
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"name": "MiseEnEvidence",
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "es frais et charges de vos revenus."
|
|
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|
+
}
|
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|
+
]
|
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|
}
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|
]
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|
},
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@@ -10685,7 +9574,21 @@
|
|
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|
},
|
|
10686
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": " année que vous dépassez
|
|
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|
+
"text": " année que vous dépassez le plafond de "
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
9585
|
+
"text": "77 700 €"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
9591
|
+
"text": ", vous pouvez bénéficier de ce régime une année supplémentaire. Le bénéfice imposable est égal aux recettes diminuées d'un "
|
|
10689
9592
|
},
|
|
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|
{
|
|
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|
"type": "element",
|
|
@@ -10693,7 +9596,7 @@
|
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|
"children": [
|
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|
{
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|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "abattement forfaitaire"
|
|
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|
}
|
|
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|
]
|
|
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|
},
|
|
@@ -10707,7 +9610,7 @@
|
|
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|
"children": [
|
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|
{
|
|
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|
"type": "text",
|
|
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|
-
"text": "
|
|
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|
+
"text": "50 %"
|
|
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|
}
|
|
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|
]
|
|
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|
},
|
|
@@ -10735,36 +9638,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
10738
|
-
"text": "Chambres d'
|
|
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|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Condition",
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "estVrai",
|
|
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|
-
"attributes": {
|
|
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|
-
"var": "T14220"
|
|
10751
|
-
}
|
|
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|
-
}
|
|
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|
-
]
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Introduction",
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
-
"name": "Paragraphe",
|
|
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|
-
"children": [
|
|
10763
|
-
{
|
|
10764
|
-
"type": "text",
|
|
10765
|
-
"text": "Le mode d'imposition dépend du montant de vos recettes."
|
|
10766
|
-
}
|
|
10767
|
-
]
|
|
9641
|
+
"text": "Chambres d'hôtes et meublés de tourisme classés"
|
|
10768
9642
|
}
|
|
10769
9643
|
]
|
|
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|
},
|
|
@@ -10832,7 +9706,17 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
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|
"type": "text",
|
|
10835
|
-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte, et que vos recettes annuelles
|
|
9709
|
+
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte, et que vos recettes annuelles perçus en 2024 "
|
|
9710
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
9716
|
+
"type": "text",
|
|
9717
|
+
"text": "ne dépassent pas"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
},
|
|
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|
{
|
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|
"type": "element",
|
|
@@ -10870,21 +9754,7 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
10872
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|
"type": "text",
|
|
10873
|
-
"text": "Le bénéfice imposable est égal aux recettes diminuées d'un "
|
|
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|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "element",
|
|
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|
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"name": "MiseEnEvidence",
|
|
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|
-
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
10881
|
-
"text": "abattement forfaitaire"
|
|
10882
|
-
}
|
|
10883
|
-
]
|
|
10884
|
-
},
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
10887
|
-
"text": " pour frais de "
|
|
9757
|
+
"text": "Le bénéfice imposable est égal aux recettes diminuées d'un abattement forfaitaire pour frais de "
|
|
10888
9758
|
},
|
|
10889
9759
|
{
|
|
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|
"type": "element",
|
|
@@ -10925,6 +9795,52 @@
|
|
|
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|
"text": ", vous ne paierez aucun impôt."
|
|
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9796
|
}
|
|
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9797
|
]
|
|
9798
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "ASavoir",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
9805
|
+
"name": "Titre",
|
|
9806
|
+
"children": [
|
|
9807
|
+
{
|
|
9808
|
+
"type": "text",
|
|
9809
|
+
"text": "À savoir"
|
|
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|
+
}
|
|
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|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
9817
|
+
{
|
|
9818
|
+
"type": "text",
|
|
9819
|
+
"text": "La location d'un gîte rural donne droit au régime "
|
|
9820
|
+
},
|
|
9821
|
+
{
|
|
9822
|
+
"type": "element",
|
|
9823
|
+
"name": "Expression",
|
|
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|
+
"children": [
|
|
9825
|
+
{
|
|
9826
|
+
"type": "text",
|
|
9827
|
+
"text": "micro-BIC"
|
|
9828
|
+
}
|
|
9829
|
+
]
|
|
9830
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
9835
|
+
{
|
|
9836
|
+
"type": "text",
|
|
9837
|
+
"text": "uniquement s'il est classé meublé de tourisme."
|
|
9838
|
+
}
|
|
9839
|
+
]
|
|
9840
|
+
}
|
|
9841
|
+
]
|
|
9842
|
+
}
|
|
9843
|
+
]
|
|
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|
}
|
|
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|
]
|
|
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9846
|
},
|
|
@@ -10948,7 +9864,17 @@
|
|
|
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|
"children": [
|
|
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|
{
|
|
10950
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|
"type": "text",
|
|
10951
|
-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles
|
|
9867
|
+
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles perçus en 2024 "
|
|
9868
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
9871
|
+
"name": "MiseEnEvidence",
|
|
9872
|
+
"children": [
|
|
9873
|
+
{
|
|
9874
|
+
"type": "text",
|
|
9875
|
+
"text": "ne dépassent pas"
|
|
9876
|
+
}
|
|
9877
|
+
]
|
|
10952
9878
|
},
|
|
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9879
|
{
|
|
10954
9880
|
"type": "element",
|
|
@@ -10986,7 +9912,7 @@
|
|
|
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9912
|
"children": [
|
|
10987
9913
|
{
|
|
10988
9914
|
"type": "text",
|
|
10989
|
-
"text": "L'option devait être exercée avant la date limite de dépôt de la déclaration des revenus
|
|
9915
|
+
"text": "L'option devait être exercée avant la date limite de dépôt de la déclaration des revenus 2023 (au printemps 2024)."
|
|
10990
9916
|
}
|
|
10991
9917
|
]
|
|
10992
9918
|
},
|
|
@@ -10996,7 +9922,7 @@
|
|
|
10996
9922
|
"children": [
|
|
10997
9923
|
{
|
|
10998
9924
|
"type": "text",
|
|
10999
|
-
"text": "Elle est
|
|
9925
|
+
"text": "Elle est par la suite reconduite tacitement chaque année, sauf si vous y renoncez."
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}
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]
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},
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@@ -11132,7 +10058,7 @@
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"children": [
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11133
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{
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11134
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"type": "text",
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11135
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-
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles
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10061
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+
"text": "Si vous donnez en location un meublé de tourisme ou une chambre d'hôte et que vos recettes annuelles perçus en 2024 dépassent "
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},
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{
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"type": "element",
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@@ -11318,21 +10244,7 @@
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},
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{
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"type": "text",
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11321
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-
"text": " année que vous dépassez ce plafond, vous pouvez bénéficier de ce régime une année supplémentaire. Le bénéfice imposable est égal aux recettes diminuées d'un"
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11322
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-
},
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11323
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{
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"type": "element",
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"name": "MiseEnEvidence",
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"children": [
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{
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11328
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"type": "text",
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11329
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"text": " abattement forfaitaire"
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-
}
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11331
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-
]
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11332
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-
},
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11333
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{
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11334
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-
"type": "text",
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11335
|
-
"text": " pour frais de "
|
|
10247
|
+
"text": " année que vous dépassez ce plafond, vous pouvez bénéficier de ce régime une année supplémentaire. Le bénéfice imposable est égal aux recettes diminuées d'un abattement forfaitaire pour frais de "
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},
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{
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"type": "element",
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@@ -12072,6 +10984,27 @@
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}
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]
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},
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{
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"type": "element",
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"name": "Reference",
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|
+
"attributes": {
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10991
|
+
"type": "Texte de référence",
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|
+
"URL": "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000050612711",
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|
+
"ID": "R70538"
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+
},
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"children": [
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{
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"type": "element",
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"name": "Titre",
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+
"children": [
|
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11000
|
+
{
|
|
11001
|
+
"type": "text",
|
|
11002
|
+
"text": "Loi n° 2024-1039 du 19 novembre 2024 visant à renforcer les outils de régulation des meublés de tourisme à l'échelle locale"
|
|
11003
|
+
}
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|
+
]
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|
+
}
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+
]
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+
},
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{
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"type": "element",
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12077
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"name": "Reference",
|