@socialgouv/fiches-vdd 2.1497.0 → 2.1498.0
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/F1926.json +3 -3
- package/data/associations/F34727.json +2 -2
- package/data/associations/F36845.json +12 -12
- package/data/associations/F766.json +1 -1
- package/data/associations/index.json +231 -231
- package/data/index.json +78774 -78774
- package/data/particuliers/F10.json +7 -21
- package/data/particuliers/F10036.json +3 -3
- package/data/particuliers/F10871.json +55 -55
- package/data/particuliers/F1153.json +2093 -3376
- package/data/particuliers/F11677.json +1 -1
- package/data/particuliers/F12096.json +25 -5
- package/data/particuliers/F12384.json +6 -6
- package/data/particuliers/F12789.json +1 -1
- package/data/particuliers/F13348.json +2 -2
- package/data/particuliers/F1342.json +41 -6
- package/data/particuliers/F1381.json +1 -1
- package/data/particuliers/F14745.json +54 -1
- package/data/particuliers/F14929.json +37 -3
- package/data/particuliers/F14930.json +920 -225
- package/data/particuliers/F15269.json +0 -35
- package/data/particuliers/F1527.json +1 -1
- package/data/particuliers/F160.json +121 -0
- package/data/particuliers/F16841.json +66 -156
- package/data/particuliers/F16842.json +1 -1
- package/data/particuliers/F16879.json +1 -29
- package/data/particuliers/F173.json +1 -1
- package/data/particuliers/F1745.json +1 -1
- package/data/particuliers/F17452.json +448 -236
- package/data/particuliers/F1759.json +2 -2
- package/data/particuliers/F1794.json +9 -9
- package/data/particuliers/F18510.json +2 -2
- package/data/particuliers/F1926.json +3 -3
- package/data/particuliers/F20028.json +7 -3
- package/data/particuliers/F21090.json +1738 -1040
- package/data/particuliers/F21091.json +1643 -1016
- package/data/particuliers/F21092.json +671 -141
- package/data/particuliers/F21244.json +3087 -2742
- package/data/particuliers/F21245.json +57 -3
- package/data/particuliers/F21246.json +1975 -5968
- package/data/particuliers/F21247.json +36 -2
- package/data/particuliers/F2176.json +1 -1
- package/data/particuliers/F22158.json +35 -0
- package/data/particuliers/F2242.json +63 -0
- package/data/particuliers/F2302.json +1 -1
- package/data/particuliers/F24249.json +1 -1
- package/data/particuliers/F2478.json +1 -1
- package/data/particuliers/F2495.json +1 -1
- package/data/particuliers/F2496.json +4 -4
- package/data/particuliers/F250.json +1 -1
- package/data/particuliers/F2549.json +1 -1
- package/data/particuliers/F2553.json +1 -1
- package/data/particuliers/F2554.json +2388 -716
- package/data/particuliers/F2556.json +1 -1
- package/data/particuliers/F2825.json +1 -1
- package/data/particuliers/F2827.json +1 -1
- package/data/particuliers/F2828.json +1 -1
- package/data/particuliers/F2830.json +1 -1
- package/data/particuliers/F2832.json +1 -1
- package/data/particuliers/F2833.json +1 -1
- package/data/particuliers/F2843.json +1 -1
- package/data/particuliers/F2844.json +1 -1
- package/data/particuliers/F2845.json +1 -1
- package/data/particuliers/F2846.json +1 -1
- package/data/particuliers/F2848.json +1 -1
- package/data/particuliers/F3067.json +1 -1
- package/data/particuliers/F31057.json +1 -1
- package/data/particuliers/F31083.json +1 -1
- package/data/particuliers/F31121.json +1 -1
- package/data/particuliers/F31124.json +1 -1
- package/data/particuliers/F31128.json +1 -1
- package/data/particuliers/F31129.json +1 -1
- package/data/particuliers/F31413.json +10 -0
- package/data/particuliers/F31847.json +3 -3
- package/data/particuliers/F31877.json +63 -0
- package/data/particuliers/F32431.json +1 -1
- package/data/particuliers/F33164.json +1 -1
- package/data/particuliers/F33805.json +1 -1
- package/data/particuliers/F34102.json +1 -1
- package/data/particuliers/F34212.json +46 -30
- package/data/particuliers/F34474.json +77 -38
- package/data/particuliers/F34727.json +2 -2
- package/data/particuliers/F34764.json +7 -37
- package/data/particuliers/F36845.json +12 -12
- package/data/particuliers/F37509.json +1 -1
- package/data/particuliers/F37944.json +1 -1
- package/data/particuliers/F39152.json +35 -0
- package/data/particuliers/F473.json +1 -1
- package/data/particuliers/F559.json +122 -20
- package/data/particuliers/F628.json +1 -1
- package/data/particuliers/F766.json +1 -1
- package/data/particuliers/F987.json +1 -1
- package/data/particuliers/N530.json +1 -1
- package/data/particuliers/N89.json +0 -35
- package/data/particuliers/R1354.json +1 -1
- package/data/particuliers/R13630.json +3 -3
- package/data/particuliers/R14006.json +1 -1
- package/data/particuliers/R1481.json +5 -96
- package/data/particuliers/R1580.json +68 -0
- package/data/particuliers/R17121.json +1 -1
- package/data/particuliers/R1827.json +12 -12
- package/data/particuliers/R36427.json +1 -1
- package/data/particuliers/R39812.json +12 -12
- package/data/particuliers/R42946.json +7 -7
- package/data/particuliers/R45443.json +1 -1
- package/data/particuliers/R47754.json +34 -0
- package/data/particuliers/R48477.json +6 -20
- package/data/particuliers/R49796.json +69 -1
- package/data/particuliers/R55376.json +1 -1
- package/data/particuliers/R56279.json +6 -20
- package/data/particuliers/R62483.json +34 -0
- package/data/particuliers/R62484.json +5 -5
- package/data/particuliers/R63715.json +40 -6
- package/data/particuliers/R63716.json +10 -10
- package/data/particuliers/R65392.json +1 -1
- package/data/particuliers/{R13561.json → R72489.json} +23 -80
- package/data/particuliers/R72513.json +30 -1
- package/data/particuliers/index.json +5383 -5383
- package/data/professionnels/F10003.json +2 -2
- package/data/professionnels/F11677.json +1 -1
- package/data/professionnels/F17452.json +448 -236
- package/data/professionnels/F21907.json +1 -1
- package/data/professionnels/F22121.json +1 -1
- package/data/professionnels/F22316.json +1 -1
- package/data/professionnels/F22359.json +1 -1
- package/data/professionnels/F2302.json +1 -1
- package/data/professionnels/F23107.json +1 -1
- package/data/professionnels/F23264.json +1 -1
- package/data/professionnels/F23282.json +1 -1
- package/data/professionnels/F23509.json +2 -2
- package/data/professionnels/F23962.json +1 -1
- package/data/professionnels/F24013.json +1 -1
- package/data/professionnels/F24023.json +1 -1
- package/data/professionnels/F24542.json +1 -1
- package/data/professionnels/F31027.json +2 -2
- package/data/professionnels/F31195.json +1 -1
- package/data/professionnels/F31409.json +1 -1
- package/data/professionnels/F31532.json +1 -1
- package/data/professionnels/F31849.json +1 -1
- package/data/professionnels/F32276.json +1803 -506
- package/data/professionnels/F32887.json +3 -3
- package/data/professionnels/F32994.json +1 -1
- package/data/professionnels/F33308.json +1 -1
- package/data/professionnels/F33785.json +1 -1
- package/data/professionnels/F34474.json +77 -38
- package/data/professionnels/F34631.json +28 -18
- package/data/professionnels/F34633.json +168 -93
- package/data/professionnels/F35939.json +1 -1
- package/data/professionnels/F35952.json +2 -2
- package/data/professionnels/F36232.json +1 -1
- package/data/professionnels/F36235.json +1 -1
- package/data/professionnels/F36238.json +3 -3
- package/data/professionnels/F36239.json +1 -1
- package/data/professionnels/F36244.json +8 -8
- package/data/professionnels/F36845.json +12 -12
- package/data/professionnels/F37403.json +1 -1
- package/data/professionnels/F37412.json +1 -1
- package/data/professionnels/F37430.json +1 -1
- package/data/professionnels/F37509.json +1 -1
- package/data/professionnels/F37688.json +1 -1
- package/data/professionnels/F38065.json +93 -1
- package/data/professionnels/F38095.json +1 -1
- package/data/professionnels/F38098.json +1 -1
- package/data/professionnels/F38100.json +1 -1
- package/data/professionnels/F38145.json +1 -1
- package/data/professionnels/F38156.json +1 -1
- package/data/professionnels/F38216.json +2 -2
- package/data/professionnels/F38307.json +1 -1
- package/data/professionnels/F38319.json +1 -1
- package/data/professionnels/F38326.json +1 -1
- package/data/professionnels/F38332.json +1 -1
- package/data/professionnels/F38405.json +1 -1
- package/data/professionnels/F38432.json +1 -1
- package/data/professionnels/F38443.json +1 -1
- package/data/professionnels/F38446.json +161 -9
- package/data/professionnels/F38479.json +1 -1
- package/data/professionnels/F38586.json +1 -1
- package/data/professionnels/F38601.json +380 -150
- package/data/professionnels/F38629.json +1 -1
- package/data/professionnels/F38656.json +1 -1
- package/data/professionnels/F38670.json +1 -1
- package/data/professionnels/F38672.json +1 -1
- package/data/professionnels/F38674.json +1 -1
- package/data/professionnels/F38677.json +1 -1
- package/data/professionnels/F559.json +122 -20
- package/data/professionnels/F987.json +1 -1
- package/data/professionnels/N10805.json +1 -1
- package/data/professionnels/N32550.json +1 -1
- package/data/professionnels/R14006.json +1 -1
- package/data/professionnels/R17000.json +34 -0
- package/data/professionnels/R31407.json +1 -1
- package/data/professionnels/R31509.json +1 -1
- package/data/professionnels/R55376.json +1 -1
- package/data/professionnels/R57098.json +1 -1
- package/data/professionnels/R60432.json +1 -1
- package/data/professionnels/R60433.json +1 -1
- package/data/professionnels/R60437.json +1 -1
- package/data/professionnels/R60439.json +1 -1
- package/data/professionnels/R60440.json +1 -1
- package/data/professionnels/R60444.json +1 -1
- package/data/professionnels/R60458.json +1 -1
- package/data/professionnels/R65392.json +1 -1
- package/data/professionnels/index.json +2450 -2450
- package/package.json +1 -1
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"ID": "F17452",
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"type": "Fiche d'information conditionnée",
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"xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
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"dateDerniereModificationImportante": "2025-
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"dateDerniereModificationImportante": "2025-09-08T00:00:00",
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"spUrl": "https://www.service-public.fr/particuliers/vosdroits/F17452",
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"text": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006074073/LEGISCTA000006158397/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028747670/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006074073/LEGISCTA000006158430/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038492093, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000006161249/, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041470897/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037988716/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034596921, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179806/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179812/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032227132/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047945408/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072665/LEGISCTA000006171201/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047945414, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072665/LEGISCTA000047945420/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072665/LEGISCTA000047945424/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070158/LEGISCTA000042803266/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070633/LEGISCTA000006192283/#LEGISCTA000006192283, https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000027140619, https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000312871/, https://www.entreprises.gouv.fr/files/files/directions_services/tourisme/hebergement/circulaire_231213.pdf, http://circulaires.legifrance.gouv.fr/pdf/2013/05/cir_36985.pdf, https://bofip.impots.gouv.fr/bofip/124-PGP.html/identifiant=BOI-TVA-CHAMP-10-10-50-20-20240807, https://questions.assemblee-nationale.fr/q17/17-4881QE.htm"
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"text": "https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006074073/LEGISCTA000006158397/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028747670/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006074073/LEGISCTA000006158430/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038492093, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000005634379/LEGISCTA000006161249/, https://www.legifrance.gouv.fr/codes/id/LEGIARTI000041470897/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037988716/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034596921, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006191654, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006179806/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000006179812/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032227132/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047945408/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072665/LEGISCTA000006171201/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047945414, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072665/LEGISCTA000047945420/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006072665/LEGISCTA000047945424/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070158/LEGISCTA000042803266/, https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006070633/LEGISCTA000006192283/#LEGISCTA000006192283, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000036391024, https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000027140619, https://www.legifrance.gouv.fr/loda/id/JORFTEXT000000312871/, https://www.entreprises.gouv.fr/files/files/directions_services/tourisme/hebergement/circulaire_231213.pdf, http://circulaires.legifrance.gouv.fr/pdf/2013/05/cir_36985.pdf, https://bofip.impots.gouv.fr/bofip/124-PGP.html/identifiant=BOI-TVA-CHAMP-10-10-50-20-20240807, https://questions.assemblee-nationale.fr/q17/17-4881QE.htm"
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"text": "Application du maintien des seuils de CA en 2025 pour les loueurs de chambres d’hôtes"
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"URL": "https://boss.gouv.fr/portail/accueil/actualites-boss-et-rescrits/actualites-boss/2025/septembre/loueurs-en-meuble-non-classes-et.html"
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"text": "communiqué de presse le 4 septembre 2025"
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"text": " expliquant le maintien jusqu’au 31 décembre 2025 des règles de détermination des seuils d’éligibilité au régime social des micro-entrepreneurs pour les loueurs en meublé non-classés et les chambres d’hôtes. Pour les chambres d’hôtes, pour les revenus perçus en 2025, le seuil admis pour rester au régime micro social et micro fiscal, sur le "
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"type": "text",
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"text": " est de "
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"children": [
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{
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"type": "text",
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"text": "188 700 €"
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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": ". À compter du 1"
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"text": " janvier 2026, si le seuil de "
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"children": [
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{
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"type": "text",
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"text": "CA réalisé en 2024 et en 2025"
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"children": [
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{
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"type": "text",
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"text": "77 700 €"
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}
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]
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},
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"type": "text",
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"text": "188 700 €"
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}
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},
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"text": ", alors le déclarant sort du régime micro fiscal et social."
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"text": "Si vos recettes sont inférieures à "
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"text": "En tant qu'exploitant de chambres d'hôtes vous
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|
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|
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"text": "En tant qu'exploitant de chambres d'hôtes, vous pouvez être tenu de payer des cotisations sociales, qui ouvrent droit à des prestations sociales (assurance maladie, maternité, vieillesse, invalidité et décès)."
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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": "Revenu imposable généré par l'activité de chambres d'hôtes (y compris pour l'activité de table d'hôtes) "
|
|
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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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|
|
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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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"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
7614
|
+
"text": "6 123 €"
|
|
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|
+
}
|
|
7616
|
+
]
|
|
7617
|
+
},
|
|
7618
|
+
{
|
|
7619
|
+
"type": "text",
|
|
7620
|
+
"text": " en 2025 : "
|
|
7621
|
+
},
|
|
7622
|
+
{
|
|
7623
|
+
"type": "element",
|
|
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|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
7626
|
+
{
|
|
7627
|
+
"type": "text",
|
|
7628
|
+
"text": "cotisations sociales obligatoires"
|
|
7629
|
+
}
|
|
7630
|
+
]
|
|
7631
|
+
}
|
|
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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",
|
|
7722
|
-
"text": " lorsque le revenu imposable procuré par l'activité de chambres d'hôtes (y compris pour l'activité de table d'hôtes) dépasse "
|
|
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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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"type": "element",
|
|
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|
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"name": "Paragraphe",
|
|
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|
+
"children": [
|
|
7644
|
+
{
|
|
7645
|
+
"type": "text",
|
|
7646
|
+
"text": "Revenu imposable généré par l'activité de chambres d'hôtes (y compris pour l'activité de table d'hôtes) "
|
|
7647
|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
|
7650
|
+
"name": "MiseEnEvidence",
|
|
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|
+
"children": [
|
|
7652
|
+
{
|
|
7653
|
+
"type": "text",
|
|
7654
|
+
"text": "inférieur à"
|
|
7655
|
+
}
|
|
7656
|
+
]
|
|
7657
|
+
},
|
|
7658
|
+
{
|
|
7659
|
+
"type": "element",
|
|
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|
+
"name": "Valeur",
|
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": "6 123 €"
|
|
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|
+
}
|
|
7666
|
+
]
|
|
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|
+
},
|
|
7668
|
+
{
|
|
7669
|
+
"type": "text",
|
|
7670
|
+
"text": " en 2025 : pas de cotisations soiales obligatoires mais des "
|
|
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|
+
},
|
|
7672
|
+
{
|
|
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|
+
"type": "element",
|
|
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|
+
"name": "LienInterne",
|
|
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|
+
"attributes": {
|
|
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|
+
"LienPublication": "F2329",
|
|
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|
+
"type": "Fiche d'information conditionnée",
|
|
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|
+
"audience": "Particuliers"
|
|
7679
|
+
},
|
|
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|
+
"children": [
|
|
7681
|
+
{
|
|
7682
|
+
"type": "text",
|
|
7683
|
+
"text": "prélèvements sociaux sur les revenus du patrimoine"
|
|
7684
|
+
}
|
|
7685
|
+
]
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
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|
+
"text": " au taux global de "
|
|
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|
+
},
|
|
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|
+
{
|
|
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|
+
"type": "element",
|
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|
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"name": "Valeur",
|
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|
+
"children": [
|
|
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|
+
{
|
|
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|
+
"type": "text",
|
|
7697
|
+
"text": "17,2 %"
|
|
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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": " (ces prélèvements sont effectués automatiquement, en même temps que l’impôt sur le revenu)."
|
|
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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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|
-
"text": "."
|
|
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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": "
|
|
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|
+
"name": "ANoter",
|
|
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|
"children": [
|
|
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|
-
{
|
|
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|
-
"type": "text",
|
|
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|
-
"text": "En cas de revenu inférieur à "
|
|
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|
-
},
|
|
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|
{
|
|
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7716
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
+
"name": "Titre",
|
|
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|
"children": [
|
|
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|
{
|
|
7753
7720
|
"type": "text",
|
|
7754
|
-
"text": "
|
|
7721
|
+
"text": "À noter"
|
|
7755
7722
|
}
|
|
7756
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|
]
|
|
7757
7724
|
},
|
|
7758
|
-
{
|
|
7759
|
-
"type": "text",
|
|
7760
|
-
"text": ", il n'y a pas d'obligation d'affiliation. Le revenu généré par la location est alors soumis aux "
|
|
7761
|
-
},
|
|
7762
7725
|
{
|
|
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7726
|
"type": "element",
|
|
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|
-
"name": "
|
|
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|
-
"attributes": {
|
|
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|
-
"LienPublication": "F2329",
|
|
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|
-
"type": "Fiche d'information conditionnée",
|
|
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|
-
"audience": "Particuliers"
|
|
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|
-
},
|
|
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|
+
"name": "Paragraphe",
|
|
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7728
|
"children": [
|
|
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7729
|
{
|
|
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7730
|
"type": "text",
|
|
7773
|
-
"text": "
|
|
7774
|
-
}
|
|
7775
|
-
|
|
7776
|
-
|
|
7777
|
-
|
|
7778
|
-
|
|
7779
|
-
|
|
7780
|
-
|
|
7781
|
-
|
|
7782
|
-
|
|
7783
|
-
|
|
7784
|
-
|
|
7731
|
+
"text": "Ce seuil est revalorisé chaque année. Il correspond à "
|
|
7732
|
+
},
|
|
7733
|
+
{
|
|
7734
|
+
"type": "element",
|
|
7735
|
+
"name": "Valeur",
|
|
7736
|
+
"children": [
|
|
7737
|
+
{
|
|
7738
|
+
"type": "text",
|
|
7739
|
+
"text": "13 %"
|
|
7740
|
+
}
|
|
7741
|
+
]
|
|
7742
|
+
},
|
|
7785
7743
|
{
|
|
7786
7744
|
"type": "text",
|
|
7787
|
-
"text": "
|
|
7745
|
+
"text": " du "
|
|
7746
|
+
},
|
|
7747
|
+
{
|
|
7748
|
+
"type": "element",
|
|
7749
|
+
"name": "LienExterne",
|
|
7750
|
+
"attributes": {
|
|
7751
|
+
"URL": "https://www.service-public.fr/particuliers/actualites/A15386#:~:text=Au%201er%20janvier%202025,hausse%20de%201%2C6%20%25."
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"children": [
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{
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"type": "text",
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"text": "PASS"
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{
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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": "Si l’exploitant de chambres d’hôtes est redevable de cotisations sociales car ses revenus dépassent ce seuil, les règles de calcul dépendent de la façon dont ces revenus sont déclarés fiscalement : selon le régime micro-"
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"text": " ou selon le régime réel."
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"children": [
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"type": "text",
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"text": "
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"text": "Les recettes relèvent du régime micro-BIC si leur montant est inférieur :"
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}
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]
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{
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"type": "element",
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"name": "Liste",
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"attributes": {
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"type": "puce"
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},
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"children": [
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{
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"type": "element",
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"name": "Item",
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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": [
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{
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"type": "text",
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"text": "En 2024 à "
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},
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{
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"type": "element",
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"children": [
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{
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"type": "text",
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"text": "188 700 €"
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}
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"
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"name": "Item",
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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": [
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{
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"type": "text",
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"text": "En 2025 à "
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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",
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"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",
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"text": "."
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}
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{
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"type": "element",
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"name": "Attention",
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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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"text": "
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"text": "Attention"
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},
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{
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"type": "
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"
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"type": "element",
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"name": "Paragraphe",
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"children": [
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{
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"type": "text",
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"text": "Dans un "
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},
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{
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"type": "element",
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"name": "LienExterne",
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"attributes": {
|
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|
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"URL": "https://boss.gouv.fr/portail/accueil/actualites-boss-et-rescrits/actualites-boss/2025/septembre/loueurs-en-meuble-non-classes-et.html"
|
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},
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"children": [
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{
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"type": "text",
|
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"text": "communiqué du 4 septembre 2025"
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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": " la Direction de la sécurité sociale indique que le régime micro-BIC s’applique en 2025 si le chiffre d’affaires de l’exploitant n’a pas dépassé "
|
|
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|
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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",
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"text": "188 700 €"
|
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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": " en 2023 ou en 2024."
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}
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]
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{
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"type": "element",
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"name": "
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"name": "Paragraphe",
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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": "Le loueur de chambres d’hôtes ayant réalisé en 2024 et 2025 un chiffre d’affaires compris entre "
|
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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",
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"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",
|
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"text": " et "
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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",
|
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"text": "188 700 €"
|
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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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"text": " perd, à compter du 1er janvier 2026, le bénéfice du 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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"type": "element",
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"name": "Paragraphe",
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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": "Selon leur montant et selon l'option choisie par le loueur, les revenus peuvent se voir appliquer un régime différent."
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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": [
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{
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"type": "text",
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"text": "L’option pour le "
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"name": "LienIntra",
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"attributes": {
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"LienID": "R62968",
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"type": "Définition de glossaire"
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},
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"text": "régime réel d'imposition"
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"text": " est possible quel que soit le montant du chiffre d'affaires réalisé."
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@@ -7946,7 +8069,7 @@
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{
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"text": "À partir de quel montant
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"text": "À partir de quel montant le loueur doit-il cotiser ?"
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@@ -7993,7 +8116,7 @@
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"children": [
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{
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"text": "Sur quel montant
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"text": "Sur quel montant ?"
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@@ -8037,7 +8160,7 @@
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},
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{
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"text": " année"
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"children": [
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{
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|
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"text": "Droits sociaux"
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|
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"text": "Droits sociaux en contrepartie"
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}
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@@ -8137,7 +8260,7 @@
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"children": [
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{
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"type": "text",
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|
-
"text": "Quel montant maximum de recettes
|
|
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|
+
"text": "Quel montant maximum de recettes pour garder le régime micro-social ?"
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|
}
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}
|
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@@ -8318,7 +8441,7 @@
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"children": [
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{
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"text": "Comment
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"text": "Comment déclarer ?"
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}
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@@ -8328,6 +8451,16 @@
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"name": "Cellule",
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{
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"type": "element",
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"name": "Paragraphe",
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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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|
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"text": "Directement auprès de l‘URSSAF"
|
|
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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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@@ -8422,7 +8555,7 @@
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"children": [
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{
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|
"type": "text",
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|
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|
-
"text": "À partir de quel montant
|
|
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|
+
"text": "À partir de quel montant le loueur doit-il cotiser ?"
|
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|
}
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}
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@@ -8469,7 +8602,7 @@
|
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"children": [
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|
{
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|
"type": "text",
|
|
8472
|
-
"text": "Sur quel montant
|
|
8605
|
+
"text": "Sur quel montant ?"
|
|
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|
}
|
|
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|
]
|
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|
}
|
|
@@ -8572,7 +8705,7 @@
|
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|
"children": [
|
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{
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