@socialgouv/fiches-vdd 2.1563.0 → 2.1564.0
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/index.json +233 -233
- package/data/index.json +79177 -79151
- package/data/particuliers/F12387.json +54 -823
- package/data/particuliers/F12598.json +34 -6
- package/data/particuliers/F18933.json +0 -35
- package/data/particuliers/F2118.json +300 -42
- package/data/particuliers/F2495.json +2877 -1014
- package/data/particuliers/F32103.json +11 -362
- package/data/particuliers/F32326.json +15 -80
- package/data/particuliers/F34421.json +11 -37
- package/data/particuliers/F34982.json +13 -3
- package/data/particuliers/F35705.json +9 -9
- package/data/particuliers/F39230.json +179 -692
- package/data/particuliers/N546.json +1 -1
- package/data/particuliers/R45642.json +1 -1
- package/data/particuliers/index.json +5439 -5439
- package/data/professionnels/F17452.json +13 -0
- package/data/professionnels/F18960.json +13 -0
- package/data/professionnels/F22379.json +13 -0
- package/data/professionnels/F22384.json +13 -0
- package/data/professionnels/F22386.json +13 -0
- package/data/professionnels/F22387.json +13 -0
- package/data/professionnels/F23369.json +13 -0
- package/data/professionnels/F23749.json +13 -0
- package/data/professionnels/F23890.json +13 -0
- package/data/professionnels/F23994.json +13 -0
- package/data/professionnels/F31233.json +13 -0
- package/data/professionnels/F31263.json +13 -0
- package/data/professionnels/F32189.json +13 -0
- package/data/professionnels/F32192.json +13 -0
- package/data/professionnels/F32212.json +13 -0
- package/data/professionnels/F33458.json +13 -0
- package/data/professionnels/F33822.json +13 -0
- package/data/professionnels/F33841.json +13 -0
- package/data/professionnels/F36831.json +13 -0
- package/data/professionnels/F37361.json +118 -0
- package/data/professionnels/F37486.json +13 -0
- package/data/professionnels/F38152.json +13 -0
- package/data/professionnels/F38895.json +13 -0
- package/data/professionnels/F39451.json +2772 -0
- package/data/professionnels/N10805.json +14 -1
- package/data/professionnels/N31358.json +13 -0
- package/data/professionnels/R70599.json +93 -1
- package/data/professionnels/index.json +2478 -2477
- package/package.json +1 -1
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"name": "Publication",
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"ID": "F39451",
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"type": "Fiche d'information conditionnée",
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"xsi:noNamespaceSchemaLocation": "../Schemas/3.4/Publication.xsd",
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"spUrl": "https://entreprendre.service-public.gouv.fr/vosdroits/F39451",
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"profilsPro": "mi,ei"
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"type": "text",
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"text": "Hébergement touristique et micro-entreprise : règles applicables aux revenus 2025"
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"text": "Direction de l'information légale et administrative"
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"text": "Ressources humaines, Pratiques commerciales, Secteurs d'activité"
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"text": "Règles applicables aux micro-entreprises exerçant une activité de location en meublé ou de chambres d’hôtes : seuils, taux d’abattements et de cotisations."
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"text": "Direction de l'information légale et administrative"
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"text": "Entreprendre Service Public / Direction de l'information légale et administrative (Premier ministre)"
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"text": "modified 2025-11-14"
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"text": "Fiche pratique"
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"text": "F39451"
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"text": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000036391024, https://www.legifrance.gouv.fr/codes/id/LEGISCTA000037051840/, https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712"
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"name": "dc:language",
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"text": "Fr"
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"text": "isPartOf N31358"
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"text": "France entière"
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"name": "dc:rights",
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"type": "text",
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"text": "https://www.service-public.gouv.fr/a-propos/mentions-legales"
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"name": "SurTitre",
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"type": "text",
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"text": "Fiche pratique"
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"name": "Audience",
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"text": "Professionnels"
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"name": "Canal",
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"text": "www.service-public.fr"
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"name": "FilDAriane",
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"name": "Niveau",
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"attributes": {
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"ID": "Professionnels"
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"text": "Accueil professionnels"
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"name": "Niveau",
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"attributes": {
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"ID": "N24268"
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"children": [
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"text": "Pratiques commerciales"
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"name": "Niveau",
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"ID": "N31358"
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"type": "text",
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"text": "Tourisme - Restauration"
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"type": "element",
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"name": "Niveau",
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"attributes": {
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"ID": "F39451",
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"type": "Fiche d'information conditionnée"
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},
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"children": [
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"type": "text",
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"text": "Hébergement touristique et micro-entreprise : règles applicables aux revenus 2025"
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}
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]
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"name": "Theme",
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"ID": "N24268"
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"children": [
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"name": "Titre",
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"type": "text",
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"text": "Pratiques commerciales"
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"name": "SousThemePere",
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"ID": "N31357"
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"text": "Commerces spécifiques"
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"name": "DossierPere",
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"ID": "N31358"
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"name": "Titre",
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"type": "text",
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"text": "Tourisme - Restauration"
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"type": "element",
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"name": "SousDossier",
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"attributes": {
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"ID": "N31358-1"
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"name": "Titre",
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"type": "text",
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"text": "Restauration"
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{
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"type": "element",
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"name": "Fiche",
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"attributes": {
|
|
326
|
+
"ID": "F36831"
|
|
327
|
+
},
|
|
328
|
+
"children": [
|
|
329
|
+
{
|
|
330
|
+
"type": "text",
|
|
331
|
+
"text": "Ouvrir un food-truck, restauration ambulante"
|
|
332
|
+
}
|
|
333
|
+
]
|
|
334
|
+
},
|
|
335
|
+
{
|
|
336
|
+
"type": "element",
|
|
337
|
+
"name": "Fiche",
|
|
338
|
+
"attributes": {
|
|
339
|
+
"ID": "F22387"
|
|
340
|
+
},
|
|
341
|
+
"children": [
|
|
342
|
+
{
|
|
343
|
+
"type": "text",
|
|
344
|
+
"text": "Réglementation dans un bar ou un restaurant (alcool, aliment, hygiène, sécurité)"
|
|
345
|
+
}
|
|
346
|
+
]
|
|
347
|
+
},
|
|
348
|
+
{
|
|
349
|
+
"type": "element",
|
|
350
|
+
"name": "Fiche",
|
|
351
|
+
"attributes": {
|
|
352
|
+
"ID": "F32189"
|
|
353
|
+
},
|
|
354
|
+
"children": [
|
|
355
|
+
{
|
|
356
|
+
"type": "text",
|
|
357
|
+
"text": "Règles d'hygiène dans la restauration et les commerces alimentaires"
|
|
358
|
+
}
|
|
359
|
+
]
|
|
360
|
+
},
|
|
361
|
+
{
|
|
362
|
+
"type": "element",
|
|
363
|
+
"name": "Fiche",
|
|
364
|
+
"attributes": {
|
|
365
|
+
"ID": "F33822"
|
|
366
|
+
},
|
|
367
|
+
"children": [
|
|
368
|
+
{
|
|
369
|
+
"type": "text",
|
|
370
|
+
"text": "Déclaration de manipulation de denrées animales et agrément sanitaire"
|
|
371
|
+
}
|
|
372
|
+
]
|
|
373
|
+
},
|
|
374
|
+
{
|
|
375
|
+
"type": "element",
|
|
376
|
+
"name": "Fiche",
|
|
377
|
+
"attributes": {
|
|
378
|
+
"ID": "F22379"
|
|
379
|
+
},
|
|
380
|
+
"children": [
|
|
381
|
+
{
|
|
382
|
+
"type": "text",
|
|
383
|
+
"text": "Licence d'un restaurant et débit de boissons"
|
|
384
|
+
}
|
|
385
|
+
]
|
|
386
|
+
},
|
|
387
|
+
{
|
|
388
|
+
"type": "element",
|
|
389
|
+
"name": "Fiche",
|
|
390
|
+
"attributes": {
|
|
391
|
+
"ID": "F22386"
|
|
392
|
+
},
|
|
393
|
+
"children": [
|
|
394
|
+
{
|
|
395
|
+
"type": "text",
|
|
396
|
+
"text": "Vente d'alcool à consommer sur place la nuit"
|
|
397
|
+
}
|
|
398
|
+
]
|
|
399
|
+
},
|
|
400
|
+
{
|
|
401
|
+
"type": "element",
|
|
402
|
+
"name": "Fiche",
|
|
403
|
+
"attributes": {
|
|
404
|
+
"ID": "F37486"
|
|
405
|
+
},
|
|
406
|
+
"children": [
|
|
407
|
+
{
|
|
408
|
+
"type": "text",
|
|
409
|
+
"text": "Vente d'alcool à emporter la nuit"
|
|
410
|
+
}
|
|
411
|
+
]
|
|
412
|
+
},
|
|
413
|
+
{
|
|
414
|
+
"type": "element",
|
|
415
|
+
"name": "Fiche",
|
|
416
|
+
"attributes": {
|
|
417
|
+
"ID": "F32212"
|
|
418
|
+
},
|
|
419
|
+
"children": [
|
|
420
|
+
{
|
|
421
|
+
"type": "text",
|
|
422
|
+
"text": "Conditions d'utilisation du logo \"fait maison\" dans la restauration"
|
|
423
|
+
}
|
|
424
|
+
]
|
|
425
|
+
}
|
|
426
|
+
]
|
|
427
|
+
},
|
|
428
|
+
{
|
|
429
|
+
"type": "element",
|
|
430
|
+
"name": "SousDossier",
|
|
431
|
+
"attributes": {
|
|
432
|
+
"ID": "N31358-2"
|
|
433
|
+
},
|
|
434
|
+
"children": [
|
|
435
|
+
{
|
|
436
|
+
"type": "element",
|
|
437
|
+
"name": "Titre",
|
|
438
|
+
"children": [
|
|
439
|
+
{
|
|
440
|
+
"type": "text",
|
|
441
|
+
"text": "Hébergement"
|
|
442
|
+
}
|
|
443
|
+
]
|
|
444
|
+
},
|
|
445
|
+
{
|
|
446
|
+
"type": "element",
|
|
447
|
+
"name": "Fiche",
|
|
448
|
+
"attributes": {
|
|
449
|
+
"ID": "F17452"
|
|
450
|
+
},
|
|
451
|
+
"children": [
|
|
452
|
+
{
|
|
453
|
+
"type": "text",
|
|
454
|
+
"text": "Ouvrir une chambre d'hôtes"
|
|
455
|
+
}
|
|
456
|
+
]
|
|
457
|
+
},
|
|
458
|
+
{
|
|
459
|
+
"type": "element",
|
|
460
|
+
"name": "Fiche",
|
|
461
|
+
"attributes": {
|
|
462
|
+
"ID": "F39451"
|
|
463
|
+
},
|
|
464
|
+
"children": [
|
|
465
|
+
{
|
|
466
|
+
"type": "text",
|
|
467
|
+
"text": "Hébergement touristique et micro-entreprise : règles applicables aux revenus 2025"
|
|
468
|
+
}
|
|
469
|
+
]
|
|
470
|
+
}
|
|
471
|
+
]
|
|
472
|
+
},
|
|
473
|
+
{
|
|
474
|
+
"type": "element",
|
|
475
|
+
"name": "SousDossier",
|
|
476
|
+
"attributes": {
|
|
477
|
+
"ID": "N31358-3"
|
|
478
|
+
},
|
|
479
|
+
"children": [
|
|
480
|
+
{
|
|
481
|
+
"type": "element",
|
|
482
|
+
"name": "Titre",
|
|
483
|
+
"children": [
|
|
484
|
+
{
|
|
485
|
+
"type": "text",
|
|
486
|
+
"text": "Activités touristiques"
|
|
487
|
+
}
|
|
488
|
+
]
|
|
489
|
+
},
|
|
490
|
+
{
|
|
491
|
+
"type": "element",
|
|
492
|
+
"name": "Fiche",
|
|
493
|
+
"attributes": {
|
|
494
|
+
"ID": "F38895"
|
|
495
|
+
},
|
|
496
|
+
"children": [
|
|
497
|
+
{
|
|
498
|
+
"type": "text",
|
|
499
|
+
"text": "Guide-conférencier : conditions d'accès et d'exercice en France"
|
|
500
|
+
}
|
|
501
|
+
]
|
|
502
|
+
}
|
|
503
|
+
]
|
|
504
|
+
}
|
|
505
|
+
]
|
|
506
|
+
},
|
|
507
|
+
{
|
|
508
|
+
"type": "element",
|
|
509
|
+
"name": "SousDossierPere",
|
|
510
|
+
"children": [
|
|
511
|
+
{
|
|
512
|
+
"type": "text",
|
|
513
|
+
"text": "Hébergement"
|
|
514
|
+
}
|
|
515
|
+
]
|
|
516
|
+
},
|
|
517
|
+
{
|
|
518
|
+
"type": "element",
|
|
519
|
+
"name": "Introduction",
|
|
520
|
+
"children": [
|
|
521
|
+
{
|
|
522
|
+
"type": "element",
|
|
523
|
+
"name": "Texte",
|
|
524
|
+
"children": [
|
|
525
|
+
{
|
|
526
|
+
"type": "element",
|
|
527
|
+
"name": "Paragraphe",
|
|
528
|
+
"children": [
|
|
529
|
+
{
|
|
530
|
+
"type": "text",
|
|
531
|
+
"text": "Les règles applicables aux micro-entrepreneurs exerçant une activité de location en meublé ou de chambres d’hôtes ont été profondément modifiées. Cette fiche résume les nouvelles conditions d’éligibilité au régime de la micro-entreprise, les seuils de chiffre d’affaires, ainsi que les incidences fiscales et sociales qui en découlent."
|
|
532
|
+
}
|
|
533
|
+
]
|
|
534
|
+
}
|
|
535
|
+
]
|
|
536
|
+
}
|
|
537
|
+
]
|
|
538
|
+
},
|
|
539
|
+
{
|
|
540
|
+
"type": "element",
|
|
541
|
+
"name": "Texte",
|
|
542
|
+
"children": [
|
|
543
|
+
{
|
|
544
|
+
"type": "element",
|
|
545
|
+
"name": "Chapitre",
|
|
546
|
+
"children": [
|
|
547
|
+
{
|
|
548
|
+
"type": "element",
|
|
549
|
+
"name": "Titre",
|
|
550
|
+
"children": [
|
|
551
|
+
{
|
|
552
|
+
"type": "element",
|
|
553
|
+
"name": "Paragraphe",
|
|
554
|
+
"children": [
|
|
555
|
+
{
|
|
556
|
+
"type": "text",
|
|
557
|
+
"text": "Dans quels cas le régime de la micro-entreprise peut-il s’appliquer aux revenus 2025 ?"
|
|
558
|
+
}
|
|
559
|
+
]
|
|
560
|
+
}
|
|
561
|
+
]
|
|
562
|
+
},
|
|
563
|
+
{
|
|
564
|
+
"type": "element",
|
|
565
|
+
"name": "Paragraphe",
|
|
566
|
+
"children": [
|
|
567
|
+
{
|
|
568
|
+
"type": "text",
|
|
569
|
+
"text": "Pour les revenus perçus à partir du 1"
|
|
570
|
+
},
|
|
571
|
+
{
|
|
572
|
+
"type": "element",
|
|
573
|
+
"name": "Exposant",
|
|
574
|
+
"children": [
|
|
575
|
+
{
|
|
576
|
+
"type": "text",
|
|
577
|
+
"text": "er"
|
|
578
|
+
}
|
|
579
|
+
]
|
|
580
|
+
},
|
|
581
|
+
{
|
|
582
|
+
"type": "text",
|
|
583
|
+
"text": " janvier 2025, les seuils pour bénéficier du régime de la micro-entreprise sont les suivants :"
|
|
584
|
+
}
|
|
585
|
+
]
|
|
586
|
+
},
|
|
587
|
+
{
|
|
588
|
+
"type": "element",
|
|
589
|
+
"name": "TitreFlottant",
|
|
590
|
+
"children": [
|
|
591
|
+
{
|
|
592
|
+
"type": "element",
|
|
593
|
+
"name": "Paragraphe",
|
|
594
|
+
"children": [
|
|
595
|
+
{
|
|
596
|
+
"type": "text",
|
|
597
|
+
"text": "Au niveau fiscal :"
|
|
598
|
+
}
|
|
599
|
+
]
|
|
600
|
+
}
|
|
601
|
+
]
|
|
602
|
+
},
|
|
603
|
+
{
|
|
604
|
+
"type": "element",
|
|
605
|
+
"name": "Paragraphe",
|
|
606
|
+
"children": [
|
|
607
|
+
{
|
|
608
|
+
"type": "text",
|
|
609
|
+
"text": "Le "
|
|
610
|
+
},
|
|
611
|
+
{
|
|
612
|
+
"type": "element",
|
|
613
|
+
"name": "LienInterne",
|
|
614
|
+
"attributes": {
|
|
615
|
+
"LienPublication": "F23267",
|
|
616
|
+
"type": "Fiche d'information conditionnée",
|
|
617
|
+
"audience": "Professionnels"
|
|
618
|
+
},
|
|
619
|
+
"children": [
|
|
620
|
+
{
|
|
621
|
+
"type": "text",
|
|
622
|
+
"text": "régime micro-fiscal"
|
|
623
|
+
}
|
|
624
|
+
]
|
|
625
|
+
},
|
|
626
|
+
{
|
|
627
|
+
"type": "text",
|
|
628
|
+
"text": " peut être conservé pour l’année 2025 dans les conditions suivantes :"
|
|
629
|
+
}
|
|
630
|
+
]
|
|
631
|
+
},
|
|
632
|
+
{
|
|
633
|
+
"type": "element",
|
|
634
|
+
"name": "Liste",
|
|
635
|
+
"attributes": {
|
|
636
|
+
"type": "puce"
|
|
637
|
+
},
|
|
638
|
+
"children": [
|
|
639
|
+
{
|
|
640
|
+
"type": "element",
|
|
641
|
+
"name": "Item",
|
|
642
|
+
"children": [
|
|
643
|
+
{
|
|
644
|
+
"type": "element",
|
|
645
|
+
"name": "Paragraphe",
|
|
646
|
+
"children": [
|
|
647
|
+
{
|
|
648
|
+
"type": "text",
|
|
649
|
+
"text": "pour les "
|
|
650
|
+
},
|
|
651
|
+
{
|
|
652
|
+
"type": "element",
|
|
653
|
+
"name": "MiseEnEvidence",
|
|
654
|
+
"children": [
|
|
655
|
+
{
|
|
656
|
+
"type": "text",
|
|
657
|
+
"text": "meublés classés"
|
|
658
|
+
}
|
|
659
|
+
]
|
|
660
|
+
},
|
|
661
|
+
{
|
|
662
|
+
"type": "text",
|
|
663
|
+
"text": " et les "
|
|
664
|
+
},
|
|
665
|
+
{
|
|
666
|
+
"type": "element",
|
|
667
|
+
"name": "MiseEnEvidence",
|
|
668
|
+
"children": [
|
|
669
|
+
{
|
|
670
|
+
"type": "text",
|
|
671
|
+
"text": "chambres d’hôtes"
|
|
672
|
+
}
|
|
673
|
+
]
|
|
674
|
+
},
|
|
675
|
+
{
|
|
676
|
+
"type": "text",
|
|
677
|
+
"text": " : le chiffre d’affaires 2023 ou 2024 doit être inférieur à "
|
|
678
|
+
},
|
|
679
|
+
{
|
|
680
|
+
"type": "element",
|
|
681
|
+
"name": "Valeur",
|
|
682
|
+
"children": [
|
|
683
|
+
{
|
|
684
|
+
"type": "text",
|
|
685
|
+
"text": "188 700 €"
|
|
686
|
+
}
|
|
687
|
+
]
|
|
688
|
+
}
|
|
689
|
+
]
|
|
690
|
+
}
|
|
691
|
+
]
|
|
692
|
+
},
|
|
693
|
+
{
|
|
694
|
+
"type": "element",
|
|
695
|
+
"name": "Item",
|
|
696
|
+
"children": [
|
|
697
|
+
{
|
|
698
|
+
"type": "element",
|
|
699
|
+
"name": "Paragraphe",
|
|
700
|
+
"children": [
|
|
701
|
+
{
|
|
702
|
+
"type": "text",
|
|
703
|
+
"text": "pour les "
|
|
704
|
+
},
|
|
705
|
+
{
|
|
706
|
+
"type": "element",
|
|
707
|
+
"name": "MiseEnEvidence",
|
|
708
|
+
"children": [
|
|
709
|
+
{
|
|
710
|
+
"type": "text",
|
|
711
|
+
"text": "meublés non-classés"
|
|
712
|
+
}
|
|
713
|
+
]
|
|
714
|
+
},
|
|
715
|
+
{
|
|
716
|
+
"type": "text",
|
|
717
|
+
"text": " : le chiffre d’affaires 2023 ou 2024 doit être inférieur à "
|
|
718
|
+
},
|
|
719
|
+
{
|
|
720
|
+
"type": "element",
|
|
721
|
+
"name": "Valeur",
|
|
722
|
+
"children": [
|
|
723
|
+
{
|
|
724
|
+
"type": "text",
|
|
725
|
+
"text": "77 700 €"
|
|
726
|
+
}
|
|
727
|
+
]
|
|
728
|
+
},
|
|
729
|
+
{
|
|
730
|
+
"type": "text",
|
|
731
|
+
"text": "."
|
|
732
|
+
}
|
|
733
|
+
]
|
|
734
|
+
}
|
|
735
|
+
]
|
|
736
|
+
}
|
|
737
|
+
]
|
|
738
|
+
},
|
|
739
|
+
{
|
|
740
|
+
"type": "element",
|
|
741
|
+
"name": "Paragraphe",
|
|
742
|
+
"children": [
|
|
743
|
+
{
|
|
744
|
+
"type": "text",
|
|
745
|
+
"text": "Les "
|
|
746
|
+
},
|
|
747
|
+
{
|
|
748
|
+
"type": "element",
|
|
749
|
+
"name": "MiseEnEvidence",
|
|
750
|
+
"children": [
|
|
751
|
+
{
|
|
752
|
+
"type": "text",
|
|
753
|
+
"text": "revenus réalisés à partir du 1"
|
|
754
|
+
},
|
|
755
|
+
{
|
|
756
|
+
"type": "element",
|
|
757
|
+
"name": "Exposant",
|
|
758
|
+
"children": [
|
|
759
|
+
{
|
|
760
|
+
"type": "text",
|
|
761
|
+
"text": "er"
|
|
762
|
+
}
|
|
763
|
+
]
|
|
764
|
+
},
|
|
765
|
+
{
|
|
766
|
+
"type": "text",
|
|
767
|
+
"text": " janvier 2025"
|
|
768
|
+
}
|
|
769
|
+
]
|
|
770
|
+
},
|
|
771
|
+
{
|
|
772
|
+
"type": "text",
|
|
773
|
+
"text": " seront déclarés en 2026."
|
|
774
|
+
}
|
|
775
|
+
]
|
|
776
|
+
},
|
|
777
|
+
{
|
|
778
|
+
"type": "element",
|
|
779
|
+
"name": "Paragraphe",
|
|
780
|
+
"children": [
|
|
781
|
+
{
|
|
782
|
+
"type": "text",
|
|
783
|
+
"text": "Les seuils à ne pas dépasser pour bénéficier du régime micro-fiscal ont été abaissés :"
|
|
784
|
+
}
|
|
785
|
+
]
|
|
786
|
+
},
|
|
787
|
+
{
|
|
788
|
+
"type": "element",
|
|
789
|
+
"name": "Liste",
|
|
790
|
+
"attributes": {
|
|
791
|
+
"type": "puce"
|
|
792
|
+
},
|
|
793
|
+
"children": [
|
|
794
|
+
{
|
|
795
|
+
"type": "element",
|
|
796
|
+
"name": "Item",
|
|
797
|
+
"children": [
|
|
798
|
+
{
|
|
799
|
+
"type": "element",
|
|
800
|
+
"name": "Paragraphe",
|
|
801
|
+
"children": [
|
|
802
|
+
{
|
|
803
|
+
"type": "text",
|
|
804
|
+
"text": "pour les meublés classés et les chambres d’hôtes : le seuil de chiffre d'affaires pour l'année 2025 (déclaré en 2026) a été abaissé à "
|
|
805
|
+
},
|
|
806
|
+
{
|
|
807
|
+
"type": "element",
|
|
808
|
+
"name": "Valeur",
|
|
809
|
+
"children": [
|
|
810
|
+
{
|
|
811
|
+
"type": "text",
|
|
812
|
+
"text": "77 700 €"
|
|
813
|
+
}
|
|
814
|
+
]
|
|
815
|
+
}
|
|
816
|
+
]
|
|
817
|
+
}
|
|
818
|
+
]
|
|
819
|
+
},
|
|
820
|
+
{
|
|
821
|
+
"type": "element",
|
|
822
|
+
"name": "Item",
|
|
823
|
+
"children": [
|
|
824
|
+
{
|
|
825
|
+
"type": "element",
|
|
826
|
+
"name": "Paragraphe",
|
|
827
|
+
"children": [
|
|
828
|
+
{
|
|
829
|
+
"type": "text",
|
|
830
|
+
"text": "pour les meublés non-classés : le seuil de chiffre d'affaires pour l'année 2025 (déclaré en 2026) a été abaissé à "
|
|
831
|
+
},
|
|
832
|
+
{
|
|
833
|
+
"type": "element",
|
|
834
|
+
"name": "Valeur",
|
|
835
|
+
"children": [
|
|
836
|
+
{
|
|
837
|
+
"type": "text",
|
|
838
|
+
"text": "15 000 €"
|
|
839
|
+
}
|
|
840
|
+
]
|
|
841
|
+
},
|
|
842
|
+
{
|
|
843
|
+
"type": "text",
|
|
844
|
+
"text": "."
|
|
845
|
+
}
|
|
846
|
+
]
|
|
847
|
+
}
|
|
848
|
+
]
|
|
849
|
+
}
|
|
850
|
+
]
|
|
851
|
+
},
|
|
852
|
+
{
|
|
853
|
+
"type": "element",
|
|
854
|
+
"name": "Paragraphe",
|
|
855
|
+
"children": [
|
|
856
|
+
{
|
|
857
|
+
"type": "text",
|
|
858
|
+
"text": "Le bénéfice imposable sera calculé automatiquement par application au chiffre d’affaires d’un "
|
|
859
|
+
},
|
|
860
|
+
{
|
|
861
|
+
"type": "element",
|
|
862
|
+
"name": "LienIntra",
|
|
863
|
+
"attributes": {
|
|
864
|
+
"LienID": "R47251",
|
|
865
|
+
"type": "Définition de glossaire"
|
|
866
|
+
},
|
|
867
|
+
"children": [
|
|
868
|
+
{
|
|
869
|
+
"type": "text",
|
|
870
|
+
"text": "taux d’abattement"
|
|
871
|
+
}
|
|
872
|
+
]
|
|
873
|
+
},
|
|
874
|
+
{
|
|
875
|
+
"type": "text",
|
|
876
|
+
"text": " forfaitaire : de 30 % pour les meublés non-classés et de 50 % pour les revenus issus des meublés classés et des chambres d’hôtes."
|
|
877
|
+
}
|
|
878
|
+
]
|
|
879
|
+
},
|
|
880
|
+
{
|
|
881
|
+
"type": "element",
|
|
882
|
+
"name": "TitreFlottant",
|
|
883
|
+
"children": [
|
|
884
|
+
{
|
|
885
|
+
"type": "element",
|
|
886
|
+
"name": "Paragraphe",
|
|
887
|
+
"children": [
|
|
888
|
+
{
|
|
889
|
+
"type": "text",
|
|
890
|
+
"text": "Au niveau social :"
|
|
891
|
+
}
|
|
892
|
+
]
|
|
893
|
+
}
|
|
894
|
+
]
|
|
895
|
+
},
|
|
896
|
+
{
|
|
897
|
+
"type": "element",
|
|
898
|
+
"name": "Paragraphe",
|
|
899
|
+
"children": [
|
|
900
|
+
{
|
|
901
|
+
"type": "text",
|
|
902
|
+
"text": "Si le chiffre d’affaires 2023 ou 2024 n’a pas dépassé les seuils suivants : "
|
|
903
|
+
},
|
|
904
|
+
{
|
|
905
|
+
"type": "element",
|
|
906
|
+
"name": "Valeur",
|
|
907
|
+
"children": [
|
|
908
|
+
{
|
|
909
|
+
"type": "text",
|
|
910
|
+
"text": "77 700 €"
|
|
911
|
+
}
|
|
912
|
+
]
|
|
913
|
+
},
|
|
914
|
+
{
|
|
915
|
+
"type": "text",
|
|
916
|
+
"text": " pour les meublés classés, "
|
|
917
|
+
},
|
|
918
|
+
{
|
|
919
|
+
"type": "element",
|
|
920
|
+
"name": "Valeur",
|
|
921
|
+
"children": [
|
|
922
|
+
{
|
|
923
|
+
"type": "text",
|
|
924
|
+
"text": "77 700 €"
|
|
925
|
+
}
|
|
926
|
+
]
|
|
927
|
+
},
|
|
928
|
+
{
|
|
929
|
+
"type": "text",
|
|
930
|
+
"text": " pour les meubles non-classés et "
|
|
931
|
+
},
|
|
932
|
+
{
|
|
933
|
+
"type": "element",
|
|
934
|
+
"name": "Valeur",
|
|
935
|
+
"children": [
|
|
936
|
+
{
|
|
937
|
+
"type": "text",
|
|
938
|
+
"text": "188 700 €"
|
|
939
|
+
}
|
|
940
|
+
]
|
|
941
|
+
},
|
|
942
|
+
{
|
|
943
|
+
"type": "text",
|
|
944
|
+
"text": " pour les chambres d’hôtes, le "
|
|
945
|
+
},
|
|
946
|
+
{
|
|
947
|
+
"type": "element",
|
|
948
|
+
"name": "LienInterne",
|
|
949
|
+
"attributes": {
|
|
950
|
+
"LienPublication": "F37353",
|
|
951
|
+
"type": "Fiche d'information conditionnée",
|
|
952
|
+
"audience": "Professionnels"
|
|
953
|
+
},
|
|
954
|
+
"children": [
|
|
955
|
+
{
|
|
956
|
+
"type": "text",
|
|
957
|
+
"text": "régime micro-social"
|
|
958
|
+
}
|
|
959
|
+
]
|
|
960
|
+
},
|
|
961
|
+
{
|
|
962
|
+
"type": "text",
|
|
963
|
+
"text": " est maintenu pour l’année 2025."
|
|
964
|
+
}
|
|
965
|
+
]
|
|
966
|
+
},
|
|
967
|
+
{
|
|
968
|
+
"type": "element",
|
|
969
|
+
"name": "Paragraphe",
|
|
970
|
+
"children": [
|
|
971
|
+
{
|
|
972
|
+
"type": "text",
|
|
973
|
+
"text": "Dès le "
|
|
974
|
+
},
|
|
975
|
+
{
|
|
976
|
+
"type": "element",
|
|
977
|
+
"name": "MiseEnEvidence",
|
|
978
|
+
"children": [
|
|
979
|
+
{
|
|
980
|
+
"type": "text",
|
|
981
|
+
"text": "1"
|
|
982
|
+
},
|
|
983
|
+
{
|
|
984
|
+
"type": "element",
|
|
985
|
+
"name": "Exposant",
|
|
986
|
+
"children": [
|
|
987
|
+
{
|
|
988
|
+
"type": "text",
|
|
989
|
+
"text": "er"
|
|
990
|
+
}
|
|
991
|
+
]
|
|
992
|
+
},
|
|
993
|
+
{
|
|
994
|
+
"type": "text",
|
|
995
|
+
"text": " janvier 2026"
|
|
996
|
+
}
|
|
997
|
+
]
|
|
998
|
+
},
|
|
999
|
+
{
|
|
1000
|
+
"type": "text",
|
|
1001
|
+
"text": ", le loueur ne pourra plus bénéficier du régime de la micro-entreprise (micro-fiscal et régime micro-social) si son chiffre d’affaires 2024 et 2025 a dépassé les seuils suivants :"
|
|
1002
|
+
}
|
|
1003
|
+
]
|
|
1004
|
+
},
|
|
1005
|
+
{
|
|
1006
|
+
"type": "element",
|
|
1007
|
+
"name": "Liste",
|
|
1008
|
+
"attributes": {
|
|
1009
|
+
"type": "puce"
|
|
1010
|
+
},
|
|
1011
|
+
"children": [
|
|
1012
|
+
{
|
|
1013
|
+
"type": "element",
|
|
1014
|
+
"name": "Item",
|
|
1015
|
+
"children": [
|
|
1016
|
+
{
|
|
1017
|
+
"type": "element",
|
|
1018
|
+
"name": "Paragraphe",
|
|
1019
|
+
"children": [
|
|
1020
|
+
{
|
|
1021
|
+
"type": "element",
|
|
1022
|
+
"name": "Valeur",
|
|
1023
|
+
"children": [
|
|
1024
|
+
{
|
|
1025
|
+
"type": "text",
|
|
1026
|
+
"text": "77 700 €"
|
|
1027
|
+
}
|
|
1028
|
+
]
|
|
1029
|
+
},
|
|
1030
|
+
{
|
|
1031
|
+
"type": "text",
|
|
1032
|
+
"text": " pour les meublés classés"
|
|
1033
|
+
}
|
|
1034
|
+
]
|
|
1035
|
+
}
|
|
1036
|
+
]
|
|
1037
|
+
},
|
|
1038
|
+
{
|
|
1039
|
+
"type": "element",
|
|
1040
|
+
"name": "Item",
|
|
1041
|
+
"children": [
|
|
1042
|
+
{
|
|
1043
|
+
"type": "element",
|
|
1044
|
+
"name": "Paragraphe",
|
|
1045
|
+
"children": [
|
|
1046
|
+
{
|
|
1047
|
+
"type": "element",
|
|
1048
|
+
"name": "Valeur",
|
|
1049
|
+
"children": [
|
|
1050
|
+
{
|
|
1051
|
+
"type": "text",
|
|
1052
|
+
"text": "15 000 €"
|
|
1053
|
+
}
|
|
1054
|
+
]
|
|
1055
|
+
},
|
|
1056
|
+
{
|
|
1057
|
+
"type": "text",
|
|
1058
|
+
"text": " pour les meublés non classés"
|
|
1059
|
+
}
|
|
1060
|
+
]
|
|
1061
|
+
}
|
|
1062
|
+
]
|
|
1063
|
+
},
|
|
1064
|
+
{
|
|
1065
|
+
"type": "element",
|
|
1066
|
+
"name": "Item",
|
|
1067
|
+
"children": [
|
|
1068
|
+
{
|
|
1069
|
+
"type": "element",
|
|
1070
|
+
"name": "Paragraphe",
|
|
1071
|
+
"children": [
|
|
1072
|
+
{
|
|
1073
|
+
"type": "element",
|
|
1074
|
+
"name": "Valeur",
|
|
1075
|
+
"children": [
|
|
1076
|
+
{
|
|
1077
|
+
"type": "text",
|
|
1078
|
+
"text": "77 700 €"
|
|
1079
|
+
}
|
|
1080
|
+
]
|
|
1081
|
+
},
|
|
1082
|
+
{
|
|
1083
|
+
"type": "text",
|
|
1084
|
+
"text": " pour les chambres d’hôtes."
|
|
1085
|
+
}
|
|
1086
|
+
]
|
|
1087
|
+
}
|
|
1088
|
+
]
|
|
1089
|
+
}
|
|
1090
|
+
]
|
|
1091
|
+
},
|
|
1092
|
+
{
|
|
1093
|
+
"type": "element",
|
|
1094
|
+
"name": "ANoter",
|
|
1095
|
+
"children": [
|
|
1096
|
+
{
|
|
1097
|
+
"type": "element",
|
|
1098
|
+
"name": "Titre",
|
|
1099
|
+
"children": [
|
|
1100
|
+
{
|
|
1101
|
+
"type": "text",
|
|
1102
|
+
"text": "À noter"
|
|
1103
|
+
}
|
|
1104
|
+
]
|
|
1105
|
+
},
|
|
1106
|
+
{
|
|
1107
|
+
"type": "element",
|
|
1108
|
+
"name": "Paragraphe",
|
|
1109
|
+
"children": [
|
|
1110
|
+
{
|
|
1111
|
+
"type": "text",
|
|
1112
|
+
"text": "Un meublé de tourisme « classé » est un meublé qui a fait l’objet d’une décision de classement par un organisme agréé (5 catégories allant de 1 à 5 étoiles)."
|
|
1113
|
+
}
|
|
1114
|
+
]
|
|
1115
|
+
},
|
|
1116
|
+
{
|
|
1117
|
+
"type": "element",
|
|
1118
|
+
"name": "Paragraphe",
|
|
1119
|
+
"children": [
|
|
1120
|
+
{
|
|
1121
|
+
"type": "text",
|
|
1122
|
+
"text": "Si la location n’a pas fait l’objet d’une décision de classement par un organisme agréé, il s’agit d’un meublé de tourisme « non classé »."
|
|
1123
|
+
}
|
|
1124
|
+
]
|
|
1125
|
+
},
|
|
1126
|
+
{
|
|
1127
|
+
"type": "element",
|
|
1128
|
+
"name": "Paragraphe",
|
|
1129
|
+
"children": [
|
|
1130
|
+
{
|
|
1131
|
+
"type": "text",
|
|
1132
|
+
"text": "Le classement est une démarche facultative, à l’initiative du loueur."
|
|
1133
|
+
}
|
|
1134
|
+
]
|
|
1135
|
+
}
|
|
1136
|
+
]
|
|
1137
|
+
}
|
|
1138
|
+
]
|
|
1139
|
+
},
|
|
1140
|
+
{
|
|
1141
|
+
"type": "element",
|
|
1142
|
+
"name": "Chapitre",
|
|
1143
|
+
"children": [
|
|
1144
|
+
{
|
|
1145
|
+
"type": "element",
|
|
1146
|
+
"name": "Titre",
|
|
1147
|
+
"children": [
|
|
1148
|
+
{
|
|
1149
|
+
"type": "element",
|
|
1150
|
+
"name": "Paragraphe",
|
|
1151
|
+
"children": [
|
|
1152
|
+
{
|
|
1153
|
+
"type": "text",
|
|
1154
|
+
"text": "Quelles sont les particularités, au niveau social, pour l’année 2025 ?"
|
|
1155
|
+
}
|
|
1156
|
+
]
|
|
1157
|
+
}
|
|
1158
|
+
]
|
|
1159
|
+
},
|
|
1160
|
+
{
|
|
1161
|
+
"type": "element",
|
|
1162
|
+
"name": "Rappel",
|
|
1163
|
+
"children": [
|
|
1164
|
+
{
|
|
1165
|
+
"type": "element",
|
|
1166
|
+
"name": "Titre",
|
|
1167
|
+
"children": [
|
|
1168
|
+
{
|
|
1169
|
+
"type": "text",
|
|
1170
|
+
"text": "Rappel"
|
|
1171
|
+
}
|
|
1172
|
+
]
|
|
1173
|
+
},
|
|
1174
|
+
{
|
|
1175
|
+
"type": "element",
|
|
1176
|
+
"name": "Paragraphe",
|
|
1177
|
+
"children": [
|
|
1178
|
+
{
|
|
1179
|
+
"type": "text",
|
|
1180
|
+
"text": "Doivent payer des cotisations sociales auprès de l’Urssaf :"
|
|
1181
|
+
}
|
|
1182
|
+
]
|
|
1183
|
+
},
|
|
1184
|
+
{
|
|
1185
|
+
"type": "element",
|
|
1186
|
+
"name": "Liste",
|
|
1187
|
+
"attributes": {
|
|
1188
|
+
"type": "puce"
|
|
1189
|
+
},
|
|
1190
|
+
"children": [
|
|
1191
|
+
{
|
|
1192
|
+
"type": "element",
|
|
1193
|
+
"name": "Item",
|
|
1194
|
+
"children": [
|
|
1195
|
+
{
|
|
1196
|
+
"type": "element",
|
|
1197
|
+
"name": "Paragraphe",
|
|
1198
|
+
"children": [
|
|
1199
|
+
{
|
|
1200
|
+
"type": "text",
|
|
1201
|
+
"text": "Les loueurs de meublés de tourisme qui réalisent, pour la location de courte durée, un montant annuel de recettes supérieur à "
|
|
1202
|
+
},
|
|
1203
|
+
{
|
|
1204
|
+
"type": "element",
|
|
1205
|
+
"name": "Valeur",
|
|
1206
|
+
"children": [
|
|
1207
|
+
{
|
|
1208
|
+
"type": "text",
|
|
1209
|
+
"text": "23 000 €"
|
|
1210
|
+
}
|
|
1211
|
+
]
|
|
1212
|
+
}
|
|
1213
|
+
]
|
|
1214
|
+
}
|
|
1215
|
+
]
|
|
1216
|
+
},
|
|
1217
|
+
{
|
|
1218
|
+
"type": "element",
|
|
1219
|
+
"name": "Item",
|
|
1220
|
+
"children": [
|
|
1221
|
+
{
|
|
1222
|
+
"type": "element",
|
|
1223
|
+
"name": "Paragraphe",
|
|
1224
|
+
"children": [
|
|
1225
|
+
{
|
|
1226
|
+
"type": "text",
|
|
1227
|
+
"text": "Les loueurs de chambres d’hôtes qui ont un revenu fiscal supérieur à "
|
|
1228
|
+
},
|
|
1229
|
+
{
|
|
1230
|
+
"type": "element",
|
|
1231
|
+
"name": "Valeur",
|
|
1232
|
+
"children": [
|
|
1233
|
+
{
|
|
1234
|
+
"type": "text",
|
|
1235
|
+
"text": "6 123 €"
|
|
1236
|
+
}
|
|
1237
|
+
]
|
|
1238
|
+
},
|
|
1239
|
+
{
|
|
1240
|
+
"type": "text",
|
|
1241
|
+
"text": "."
|
|
1242
|
+
}
|
|
1243
|
+
]
|
|
1244
|
+
}
|
|
1245
|
+
]
|
|
1246
|
+
}
|
|
1247
|
+
]
|
|
1248
|
+
},
|
|
1249
|
+
{
|
|
1250
|
+
"type": "element",
|
|
1251
|
+
"name": "Paragraphe",
|
|
1252
|
+
"children": [
|
|
1253
|
+
{
|
|
1254
|
+
"type": "text",
|
|
1255
|
+
"text": "Lorsqu’ils sont redevables de cotisations sociales auprès de l’Urssaf les loueurs de meublés de tourisme et les loueurs de chambres d’hôtes peuvent opter pour le régime micro-social s’ils relèvent du régime fiscal du micro-BIC avec les abattements correspondants."
|
|
1256
|
+
}
|
|
1257
|
+
]
|
|
1258
|
+
},
|
|
1259
|
+
{
|
|
1260
|
+
"type": "element",
|
|
1261
|
+
"name": "Paragraphe",
|
|
1262
|
+
"children": [
|
|
1263
|
+
{
|
|
1264
|
+
"type": "text",
|
|
1265
|
+
"text": "En dessous de ces montants, les revenus issus de ces activités de location ne donnent pas lieu au paiement de cotisations mais sont soumis à des prélèvements sociaux au taux global de "
|
|
1266
|
+
},
|
|
1267
|
+
{
|
|
1268
|
+
"type": "element",
|
|
1269
|
+
"name": "Valeur",
|
|
1270
|
+
"children": [
|
|
1271
|
+
{
|
|
1272
|
+
"type": "text",
|
|
1273
|
+
"text": "17,2 %"
|
|
1274
|
+
}
|
|
1275
|
+
]
|
|
1276
|
+
},
|
|
1277
|
+
{
|
|
1278
|
+
"type": "text",
|
|
1279
|
+
"text": " appliqué sur le résultat fiscal."
|
|
1280
|
+
}
|
|
1281
|
+
]
|
|
1282
|
+
}
|
|
1283
|
+
]
|
|
1284
|
+
},
|
|
1285
|
+
{
|
|
1286
|
+
"type": "element",
|
|
1287
|
+
"name": "Paragraphe",
|
|
1288
|
+
"children": [
|
|
1289
|
+
{
|
|
1290
|
+
"type": "text",
|
|
1291
|
+
"text": "Lorsqu’il est soumis au régime micro-social, les cotisations sociales du loueur sont calculées en appliquant à son chiffre d'affaires mensuel ou trimestriel un taux spécifique."
|
|
1292
|
+
}
|
|
1293
|
+
]
|
|
1294
|
+
},
|
|
1295
|
+
{
|
|
1296
|
+
"type": "element",
|
|
1297
|
+
"name": "Paragraphe",
|
|
1298
|
+
"children": [
|
|
1299
|
+
{
|
|
1300
|
+
"type": "text",
|
|
1301
|
+
"text": "Le tableau ci-dessous reprend les seuils, les "
|
|
1302
|
+
},
|
|
1303
|
+
{
|
|
1304
|
+
"type": "element",
|
|
1305
|
+
"name": "LienIntra",
|
|
1306
|
+
"attributes": {
|
|
1307
|
+
"LienID": "R47251",
|
|
1308
|
+
"type": "Définition de glossaire"
|
|
1309
|
+
},
|
|
1310
|
+
"children": [
|
|
1311
|
+
{
|
|
1312
|
+
"type": "text",
|
|
1313
|
+
"text": "taux d’abattement"
|
|
1314
|
+
}
|
|
1315
|
+
]
|
|
1316
|
+
},
|
|
1317
|
+
{
|
|
1318
|
+
"type": "text",
|
|
1319
|
+
"text": " et les taux de cotisations sociales applicables aux revenus perçus à compter du 1"
|
|
1320
|
+
},
|
|
1321
|
+
{
|
|
1322
|
+
"type": "element",
|
|
1323
|
+
"name": "Exposant",
|
|
1324
|
+
"children": [
|
|
1325
|
+
{
|
|
1326
|
+
"type": "text",
|
|
1327
|
+
"text": "er"
|
|
1328
|
+
}
|
|
1329
|
+
]
|
|
1330
|
+
},
|
|
1331
|
+
{
|
|
1332
|
+
"type": "text",
|
|
1333
|
+
"text": " janvier 2025."
|
|
1334
|
+
}
|
|
1335
|
+
]
|
|
1336
|
+
},
|
|
1337
|
+
{
|
|
1338
|
+
"type": "element",
|
|
1339
|
+
"name": "Tableau",
|
|
1340
|
+
"children": [
|
|
1341
|
+
{
|
|
1342
|
+
"type": "element",
|
|
1343
|
+
"name": "Titre",
|
|
1344
|
+
"children": [
|
|
1345
|
+
{
|
|
1346
|
+
"type": "text",
|
|
1347
|
+
"text": "Résumé des nouvelles règles et des aménagements pour les revenus 2025"
|
|
1348
|
+
}
|
|
1349
|
+
]
|
|
1350
|
+
},
|
|
1351
|
+
{
|
|
1352
|
+
"type": "element",
|
|
1353
|
+
"name": "Colonne",
|
|
1354
|
+
"attributes": {
|
|
1355
|
+
"largeur": "30",
|
|
1356
|
+
"type": "normal"
|
|
1357
|
+
}
|
|
1358
|
+
},
|
|
1359
|
+
{
|
|
1360
|
+
"type": "element",
|
|
1361
|
+
"name": "Colonne",
|
|
1362
|
+
"attributes": {
|
|
1363
|
+
"largeur": "30",
|
|
1364
|
+
"type": "normal"
|
|
1365
|
+
}
|
|
1366
|
+
},
|
|
1367
|
+
{
|
|
1368
|
+
"type": "element",
|
|
1369
|
+
"name": "Colonne",
|
|
1370
|
+
"attributes": {
|
|
1371
|
+
"largeur": "30",
|
|
1372
|
+
"type": "normal"
|
|
1373
|
+
}
|
|
1374
|
+
},
|
|
1375
|
+
{
|
|
1376
|
+
"type": "element",
|
|
1377
|
+
"name": "Rangée",
|
|
1378
|
+
"attributes": {
|
|
1379
|
+
"type": "header"
|
|
1380
|
+
},
|
|
1381
|
+
"children": [
|
|
1382
|
+
{
|
|
1383
|
+
"type": "element",
|
|
1384
|
+
"name": "Cellule",
|
|
1385
|
+
"children": [
|
|
1386
|
+
{
|
|
1387
|
+
"type": "element",
|
|
1388
|
+
"name": "Paragraphe",
|
|
1389
|
+
"children": [
|
|
1390
|
+
{
|
|
1391
|
+
"type": "element",
|
|
1392
|
+
"name": "MiseEnEvidence",
|
|
1393
|
+
"children": [
|
|
1394
|
+
{
|
|
1395
|
+
"type": "text",
|
|
1396
|
+
"text": "Plafonds à ne pas dépasser pour rester au régime micro"
|
|
1397
|
+
}
|
|
1398
|
+
]
|
|
1399
|
+
}
|
|
1400
|
+
]
|
|
1401
|
+
},
|
|
1402
|
+
{
|
|
1403
|
+
"type": "element",
|
|
1404
|
+
"name": "Paragraphe",
|
|
1405
|
+
"children": [
|
|
1406
|
+
{
|
|
1407
|
+
"type": "element",
|
|
1408
|
+
"name": "Expression",
|
|
1409
|
+
"children": [
|
|
1410
|
+
{
|
|
1411
|
+
"type": "text",
|
|
1412
|
+
"text": "(loyers encaissés à partir de 2025)"
|
|
1413
|
+
}
|
|
1414
|
+
]
|
|
1415
|
+
}
|
|
1416
|
+
]
|
|
1417
|
+
}
|
|
1418
|
+
]
|
|
1419
|
+
},
|
|
1420
|
+
{
|
|
1421
|
+
"type": "element",
|
|
1422
|
+
"name": "Cellule",
|
|
1423
|
+
"children": [
|
|
1424
|
+
{
|
|
1425
|
+
"type": "element",
|
|
1426
|
+
"name": "Paragraphe",
|
|
1427
|
+
"children": [
|
|
1428
|
+
{
|
|
1429
|
+
"type": "element",
|
|
1430
|
+
"name": "MiseEnEvidence",
|
|
1431
|
+
"children": [
|
|
1432
|
+
{
|
|
1433
|
+
"type": "text",
|
|
1434
|
+
"text": "Taux d’abattement"
|
|
1435
|
+
}
|
|
1436
|
+
]
|
|
1437
|
+
}
|
|
1438
|
+
]
|
|
1439
|
+
},
|
|
1440
|
+
{
|
|
1441
|
+
"type": "element",
|
|
1442
|
+
"name": "Paragraphe",
|
|
1443
|
+
"children": [
|
|
1444
|
+
{
|
|
1445
|
+
"type": "element",
|
|
1446
|
+
"name": "Expression",
|
|
1447
|
+
"children": [
|
|
1448
|
+
{
|
|
1449
|
+
"type": "text",
|
|
1450
|
+
"text": "(pour le traitement fiscal)"
|
|
1451
|
+
}
|
|
1452
|
+
]
|
|
1453
|
+
}
|
|
1454
|
+
]
|
|
1455
|
+
}
|
|
1456
|
+
]
|
|
1457
|
+
},
|
|
1458
|
+
{
|
|
1459
|
+
"type": "element",
|
|
1460
|
+
"name": "Cellule",
|
|
1461
|
+
"children": [
|
|
1462
|
+
{
|
|
1463
|
+
"type": "element",
|
|
1464
|
+
"name": "Paragraphe",
|
|
1465
|
+
"children": [
|
|
1466
|
+
{
|
|
1467
|
+
"type": "element",
|
|
1468
|
+
"name": "MiseEnEvidence",
|
|
1469
|
+
"children": [
|
|
1470
|
+
{
|
|
1471
|
+
"type": "text",
|
|
1472
|
+
"text": "Taux de cotisations sociales"
|
|
1473
|
+
}
|
|
1474
|
+
]
|
|
1475
|
+
}
|
|
1476
|
+
]
|
|
1477
|
+
}
|
|
1478
|
+
]
|
|
1479
|
+
}
|
|
1480
|
+
]
|
|
1481
|
+
},
|
|
1482
|
+
{
|
|
1483
|
+
"type": "element",
|
|
1484
|
+
"name": "Rangée",
|
|
1485
|
+
"attributes": {
|
|
1486
|
+
"type": "normal"
|
|
1487
|
+
},
|
|
1488
|
+
"children": [
|
|
1489
|
+
{
|
|
1490
|
+
"type": "element",
|
|
1491
|
+
"name": "Cellule",
|
|
1492
|
+
"children": [
|
|
1493
|
+
{
|
|
1494
|
+
"type": "element",
|
|
1495
|
+
"name": "Paragraphe",
|
|
1496
|
+
"children": [
|
|
1497
|
+
{
|
|
1498
|
+
"type": "element",
|
|
1499
|
+
"name": "MiseEnEvidence",
|
|
1500
|
+
"children": [
|
|
1501
|
+
{
|
|
1502
|
+
"type": "text",
|
|
1503
|
+
"text": "Meublé de tourisme classé"
|
|
1504
|
+
}
|
|
1505
|
+
]
|
|
1506
|
+
},
|
|
1507
|
+
{
|
|
1508
|
+
"type": "text",
|
|
1509
|
+
"text": " :"
|
|
1510
|
+
}
|
|
1511
|
+
]
|
|
1512
|
+
},
|
|
1513
|
+
{
|
|
1514
|
+
"type": "element",
|
|
1515
|
+
"name": "Paragraphe",
|
|
1516
|
+
"children": [
|
|
1517
|
+
{
|
|
1518
|
+
"type": "element",
|
|
1519
|
+
"name": "Valeur",
|
|
1520
|
+
"children": [
|
|
1521
|
+
{
|
|
1522
|
+
"type": "text",
|
|
1523
|
+
"text": "77 700 €"
|
|
1524
|
+
}
|
|
1525
|
+
]
|
|
1526
|
+
}
|
|
1527
|
+
]
|
|
1528
|
+
},
|
|
1529
|
+
{
|
|
1530
|
+
"type": "element",
|
|
1531
|
+
"name": "Paragraphe",
|
|
1532
|
+
"children": [
|
|
1533
|
+
{
|
|
1534
|
+
"type": "element",
|
|
1535
|
+
"name": "Expression",
|
|
1536
|
+
"children": [
|
|
1537
|
+
{
|
|
1538
|
+
"type": "text",
|
|
1539
|
+
"text": "(ancien seuil : "
|
|
1540
|
+
},
|
|
1541
|
+
{
|
|
1542
|
+
"type": "element",
|
|
1543
|
+
"name": "Valeur",
|
|
1544
|
+
"children": [
|
|
1545
|
+
{
|
|
1546
|
+
"type": "text",
|
|
1547
|
+
"text": "188 700 €"
|
|
1548
|
+
}
|
|
1549
|
+
]
|
|
1550
|
+
},
|
|
1551
|
+
{
|
|
1552
|
+
"type": "text",
|
|
1553
|
+
"text": ")"
|
|
1554
|
+
}
|
|
1555
|
+
]
|
|
1556
|
+
}
|
|
1557
|
+
]
|
|
1558
|
+
}
|
|
1559
|
+
]
|
|
1560
|
+
},
|
|
1561
|
+
{
|
|
1562
|
+
"type": "element",
|
|
1563
|
+
"name": "Cellule",
|
|
1564
|
+
"children": [
|
|
1565
|
+
{
|
|
1566
|
+
"type": "element",
|
|
1567
|
+
"name": "Paragraphe",
|
|
1568
|
+
"children": [
|
|
1569
|
+
{
|
|
1570
|
+
"type": "element",
|
|
1571
|
+
"name": "Valeur",
|
|
1572
|
+
"children": [
|
|
1573
|
+
{
|
|
1574
|
+
"type": "text",
|
|
1575
|
+
"text": "50 %"
|
|
1576
|
+
}
|
|
1577
|
+
]
|
|
1578
|
+
}
|
|
1579
|
+
]
|
|
1580
|
+
},
|
|
1581
|
+
{
|
|
1582
|
+
"type": "element",
|
|
1583
|
+
"name": "Paragraphe",
|
|
1584
|
+
"children": [
|
|
1585
|
+
{
|
|
1586
|
+
"type": "element",
|
|
1587
|
+
"name": "Expression",
|
|
1588
|
+
"children": [
|
|
1589
|
+
{
|
|
1590
|
+
"type": "text",
|
|
1591
|
+
"text": "(ancien taux : "
|
|
1592
|
+
},
|
|
1593
|
+
{
|
|
1594
|
+
"type": "element",
|
|
1595
|
+
"name": "Valeur",
|
|
1596
|
+
"children": [
|
|
1597
|
+
{
|
|
1598
|
+
"type": "text",
|
|
1599
|
+
"text": "71 %"
|
|
1600
|
+
}
|
|
1601
|
+
]
|
|
1602
|
+
},
|
|
1603
|
+
{
|
|
1604
|
+
"type": "text",
|
|
1605
|
+
"text": ")"
|
|
1606
|
+
}
|
|
1607
|
+
]
|
|
1608
|
+
}
|
|
1609
|
+
]
|
|
1610
|
+
}
|
|
1611
|
+
]
|
|
1612
|
+
},
|
|
1613
|
+
{
|
|
1614
|
+
"type": "element",
|
|
1615
|
+
"name": "Cellule",
|
|
1616
|
+
"children": [
|
|
1617
|
+
{
|
|
1618
|
+
"type": "element",
|
|
1619
|
+
"name": "Paragraphe",
|
|
1620
|
+
"children": [
|
|
1621
|
+
{
|
|
1622
|
+
"type": "element",
|
|
1623
|
+
"name": "Valeur",
|
|
1624
|
+
"children": [
|
|
1625
|
+
{
|
|
1626
|
+
"type": "text",
|
|
1627
|
+
"text": "6 %"
|
|
1628
|
+
}
|
|
1629
|
+
]
|
|
1630
|
+
}
|
|
1631
|
+
]
|
|
1632
|
+
},
|
|
1633
|
+
{
|
|
1634
|
+
"type": "element",
|
|
1635
|
+
"name": "Paragraphe",
|
|
1636
|
+
"children": [
|
|
1637
|
+
{
|
|
1638
|
+
"type": "text",
|
|
1639
|
+
"text": "Cotisations sociales dûes si le chiffre d’affaires annuel est supérieur à "
|
|
1640
|
+
},
|
|
1641
|
+
{
|
|
1642
|
+
"type": "element",
|
|
1643
|
+
"name": "Valeur",
|
|
1644
|
+
"children": [
|
|
1645
|
+
{
|
|
1646
|
+
"type": "text",
|
|
1647
|
+
"text": "23 000 €"
|
|
1648
|
+
}
|
|
1649
|
+
]
|
|
1650
|
+
}
|
|
1651
|
+
]
|
|
1652
|
+
}
|
|
1653
|
+
]
|
|
1654
|
+
}
|
|
1655
|
+
]
|
|
1656
|
+
},
|
|
1657
|
+
{
|
|
1658
|
+
"type": "element",
|
|
1659
|
+
"name": "Rangée",
|
|
1660
|
+
"attributes": {
|
|
1661
|
+
"type": "normal"
|
|
1662
|
+
},
|
|
1663
|
+
"children": [
|
|
1664
|
+
{
|
|
1665
|
+
"type": "element",
|
|
1666
|
+
"name": "Cellule",
|
|
1667
|
+
"attributes": {
|
|
1668
|
+
"fusionHorizontale": "3"
|
|
1669
|
+
},
|
|
1670
|
+
"children": [
|
|
1671
|
+
{
|
|
1672
|
+
"type": "element",
|
|
1673
|
+
"name": "Paragraphe",
|
|
1674
|
+
"children": [
|
|
1675
|
+
{
|
|
1676
|
+
"type": "text",
|
|
1677
|
+
"text": "Le loueur de meublé classé qui a dépassé le seuil de "
|
|
1678
|
+
},
|
|
1679
|
+
{
|
|
1680
|
+
"type": "element",
|
|
1681
|
+
"name": "Valeur",
|
|
1682
|
+
"children": [
|
|
1683
|
+
{
|
|
1684
|
+
"type": "text",
|
|
1685
|
+
"text": "77 700 €"
|
|
1686
|
+
}
|
|
1687
|
+
]
|
|
1688
|
+
},
|
|
1689
|
+
{
|
|
1690
|
+
"type": "text",
|
|
1691
|
+
"text": " 2 années civiles consécutives doit passer au "
|
|
1692
|
+
},
|
|
1693
|
+
{
|
|
1694
|
+
"type": "element",
|
|
1695
|
+
"name": "LienInterne",
|
|
1696
|
+
"attributes": {
|
|
1697
|
+
"LienPublication": "F32919",
|
|
1698
|
+
"type": "Fiche d'information conditionnée",
|
|
1699
|
+
"audience": "Professionnels"
|
|
1700
|
+
},
|
|
1701
|
+
"children": [
|
|
1702
|
+
{
|
|
1703
|
+
"type": "text",
|
|
1704
|
+
"text": "régime réel"
|
|
1705
|
+
}
|
|
1706
|
+
]
|
|
1707
|
+
},
|
|
1708
|
+
{
|
|
1709
|
+
"type": "text",
|
|
1710
|
+
"text": "."
|
|
1711
|
+
}
|
|
1712
|
+
]
|
|
1713
|
+
},
|
|
1714
|
+
{
|
|
1715
|
+
"type": "element",
|
|
1716
|
+
"name": "Paragraphe",
|
|
1717
|
+
"children": [
|
|
1718
|
+
{
|
|
1719
|
+
"type": "text",
|
|
1720
|
+
"text": "Ainsi, si son chiffre d’affaires dépasse "
|
|
1721
|
+
},
|
|
1722
|
+
{
|
|
1723
|
+
"type": "element",
|
|
1724
|
+
"name": "Valeur",
|
|
1725
|
+
"children": [
|
|
1726
|
+
{
|
|
1727
|
+
"type": "text",
|
|
1728
|
+
"text": "77 700 €"
|
|
1729
|
+
}
|
|
1730
|
+
]
|
|
1731
|
+
},
|
|
1732
|
+
{
|
|
1733
|
+
"type": "text",
|
|
1734
|
+
"text": " en 2024 et en 2025, le loueur perd le bénéfice du régime micro-fiscal et du régime micro-social (micro-entrepreneur) à compter du 1"
|
|
1735
|
+
},
|
|
1736
|
+
{
|
|
1737
|
+
"type": "element",
|
|
1738
|
+
"name": "Exposant",
|
|
1739
|
+
"children": [
|
|
1740
|
+
{
|
|
1741
|
+
"type": "text",
|
|
1742
|
+
"text": "er"
|
|
1743
|
+
}
|
|
1744
|
+
]
|
|
1745
|
+
},
|
|
1746
|
+
{
|
|
1747
|
+
"type": "text",
|
|
1748
|
+
"text": " janvier 2026."
|
|
1749
|
+
}
|
|
1750
|
+
]
|
|
1751
|
+
}
|
|
1752
|
+
]
|
|
1753
|
+
}
|
|
1754
|
+
]
|
|
1755
|
+
},
|
|
1756
|
+
{
|
|
1757
|
+
"type": "element",
|
|
1758
|
+
"name": "Rangée",
|
|
1759
|
+
"attributes": {
|
|
1760
|
+
"type": "normal"
|
|
1761
|
+
},
|
|
1762
|
+
"children": [
|
|
1763
|
+
{
|
|
1764
|
+
"type": "element",
|
|
1765
|
+
"name": "Cellule",
|
|
1766
|
+
"children": [
|
|
1767
|
+
{
|
|
1768
|
+
"type": "element",
|
|
1769
|
+
"name": "Paragraphe",
|
|
1770
|
+
"children": [
|
|
1771
|
+
{
|
|
1772
|
+
"type": "element",
|
|
1773
|
+
"name": "MiseEnEvidence",
|
|
1774
|
+
"children": [
|
|
1775
|
+
{
|
|
1776
|
+
"type": "text",
|
|
1777
|
+
"text": "Meublé de tourisme non-classé"
|
|
1778
|
+
}
|
|
1779
|
+
]
|
|
1780
|
+
},
|
|
1781
|
+
{
|
|
1782
|
+
"type": "text",
|
|
1783
|
+
"text": " :"
|
|
1784
|
+
}
|
|
1785
|
+
]
|
|
1786
|
+
},
|
|
1787
|
+
{
|
|
1788
|
+
"type": "element",
|
|
1789
|
+
"name": "Paragraphe",
|
|
1790
|
+
"children": [
|
|
1791
|
+
{
|
|
1792
|
+
"type": "element",
|
|
1793
|
+
"name": "Valeur",
|
|
1794
|
+
"children": [
|
|
1795
|
+
{
|
|
1796
|
+
"type": "text",
|
|
1797
|
+
"text": "15 000 €"
|
|
1798
|
+
}
|
|
1799
|
+
]
|
|
1800
|
+
}
|
|
1801
|
+
]
|
|
1802
|
+
},
|
|
1803
|
+
{
|
|
1804
|
+
"type": "element",
|
|
1805
|
+
"name": "Paragraphe",
|
|
1806
|
+
"children": [
|
|
1807
|
+
{
|
|
1808
|
+
"type": "element",
|
|
1809
|
+
"name": "Expression",
|
|
1810
|
+
"children": [
|
|
1811
|
+
{
|
|
1812
|
+
"type": "text",
|
|
1813
|
+
"text": "(ancien seuil : "
|
|
1814
|
+
},
|
|
1815
|
+
{
|
|
1816
|
+
"type": "element",
|
|
1817
|
+
"name": "Valeur",
|
|
1818
|
+
"children": [
|
|
1819
|
+
{
|
|
1820
|
+
"type": "text",
|
|
1821
|
+
"text": "77 700 €"
|
|
1822
|
+
}
|
|
1823
|
+
]
|
|
1824
|
+
},
|
|
1825
|
+
{
|
|
1826
|
+
"type": "text",
|
|
1827
|
+
"text": ")"
|
|
1828
|
+
}
|
|
1829
|
+
]
|
|
1830
|
+
}
|
|
1831
|
+
]
|
|
1832
|
+
}
|
|
1833
|
+
]
|
|
1834
|
+
},
|
|
1835
|
+
{
|
|
1836
|
+
"type": "element",
|
|
1837
|
+
"name": "Cellule",
|
|
1838
|
+
"children": [
|
|
1839
|
+
{
|
|
1840
|
+
"type": "element",
|
|
1841
|
+
"name": "Paragraphe",
|
|
1842
|
+
"children": [
|
|
1843
|
+
{
|
|
1844
|
+
"type": "element",
|
|
1845
|
+
"name": "Valeur",
|
|
1846
|
+
"children": [
|
|
1847
|
+
{
|
|
1848
|
+
"type": "text",
|
|
1849
|
+
"text": "30 %"
|
|
1850
|
+
}
|
|
1851
|
+
]
|
|
1852
|
+
}
|
|
1853
|
+
]
|
|
1854
|
+
},
|
|
1855
|
+
{
|
|
1856
|
+
"type": "element",
|
|
1857
|
+
"name": "Paragraphe",
|
|
1858
|
+
"children": [
|
|
1859
|
+
{
|
|
1860
|
+
"type": "element",
|
|
1861
|
+
"name": "Expression",
|
|
1862
|
+
"children": [
|
|
1863
|
+
{
|
|
1864
|
+
"type": "text",
|
|
1865
|
+
"text": "(ancien taux : "
|
|
1866
|
+
},
|
|
1867
|
+
{
|
|
1868
|
+
"type": "element",
|
|
1869
|
+
"name": "Valeur",
|
|
1870
|
+
"children": [
|
|
1871
|
+
{
|
|
1872
|
+
"type": "text",
|
|
1873
|
+
"text": "50 %"
|
|
1874
|
+
}
|
|
1875
|
+
]
|
|
1876
|
+
},
|
|
1877
|
+
{
|
|
1878
|
+
"type": "text",
|
|
1879
|
+
"text": ")"
|
|
1880
|
+
}
|
|
1881
|
+
]
|
|
1882
|
+
}
|
|
1883
|
+
]
|
|
1884
|
+
}
|
|
1885
|
+
]
|
|
1886
|
+
},
|
|
1887
|
+
{
|
|
1888
|
+
"type": "element",
|
|
1889
|
+
"name": "Cellule",
|
|
1890
|
+
"children": [
|
|
1891
|
+
{
|
|
1892
|
+
"type": "element",
|
|
1893
|
+
"name": "Paragraphe",
|
|
1894
|
+
"children": [
|
|
1895
|
+
{
|
|
1896
|
+
"type": "element",
|
|
1897
|
+
"name": "Expression",
|
|
1898
|
+
"children": [
|
|
1899
|
+
{
|
|
1900
|
+
"type": "text",
|
|
1901
|
+
"text": "(ancien taux : "
|
|
1902
|
+
},
|
|
1903
|
+
{
|
|
1904
|
+
"type": "element",
|
|
1905
|
+
"name": "Valeur",
|
|
1906
|
+
"children": [
|
|
1907
|
+
{
|
|
1908
|
+
"type": "text",
|
|
1909
|
+
"text": "21,20 %"
|
|
1910
|
+
}
|
|
1911
|
+
]
|
|
1912
|
+
},
|
|
1913
|
+
{
|
|
1914
|
+
"type": "text",
|
|
1915
|
+
"text": ")"
|
|
1916
|
+
}
|
|
1917
|
+
]
|
|
1918
|
+
}
|
|
1919
|
+
]
|
|
1920
|
+
},
|
|
1921
|
+
{
|
|
1922
|
+
"type": "element",
|
|
1923
|
+
"name": "Paragraphe",
|
|
1924
|
+
"children": [
|
|
1925
|
+
{
|
|
1926
|
+
"type": "text",
|
|
1927
|
+
"text": "Cotisations sociales dûes si le chiffre d’affaires annuel est supérieur à "
|
|
1928
|
+
},
|
|
1929
|
+
{
|
|
1930
|
+
"type": "element",
|
|
1931
|
+
"name": "Valeur",
|
|
1932
|
+
"children": [
|
|
1933
|
+
{
|
|
1934
|
+
"type": "text",
|
|
1935
|
+
"text": "23 000 €"
|
|
1936
|
+
}
|
|
1937
|
+
]
|
|
1938
|
+
}
|
|
1939
|
+
]
|
|
1940
|
+
},
|
|
1941
|
+
{
|
|
1942
|
+
"type": "element",
|
|
1943
|
+
"name": "Paragraphe",
|
|
1944
|
+
"children": [
|
|
1945
|
+
{
|
|
1946
|
+
"type": "element",
|
|
1947
|
+
"name": "MiseEnEvidence",
|
|
1948
|
+
"children": [
|
|
1949
|
+
{
|
|
1950
|
+
"type": "text",
|
|
1951
|
+
"text": "Régime réel obligatoire"
|
|
1952
|
+
}
|
|
1953
|
+
]
|
|
1954
|
+
}
|
|
1955
|
+
]
|
|
1956
|
+
}
|
|
1957
|
+
]
|
|
1958
|
+
}
|
|
1959
|
+
]
|
|
1960
|
+
},
|
|
1961
|
+
{
|
|
1962
|
+
"type": "element",
|
|
1963
|
+
"name": "Rangée",
|
|
1964
|
+
"attributes": {
|
|
1965
|
+
"type": "normal"
|
|
1966
|
+
},
|
|
1967
|
+
"children": [
|
|
1968
|
+
{
|
|
1969
|
+
"type": "element",
|
|
1970
|
+
"name": "Cellule",
|
|
1971
|
+
"attributes": {
|
|
1972
|
+
"fusionHorizontale": "3"
|
|
1973
|
+
},
|
|
1974
|
+
"children": [
|
|
1975
|
+
{
|
|
1976
|
+
"type": "element",
|
|
1977
|
+
"name": "Paragraphe",
|
|
1978
|
+
"children": [
|
|
1979
|
+
{
|
|
1980
|
+
"type": "text",
|
|
1981
|
+
"text": "Le nouveau plafond étant fixé à "
|
|
1982
|
+
},
|
|
1983
|
+
{
|
|
1984
|
+
"type": "element",
|
|
1985
|
+
"name": "Valeur",
|
|
1986
|
+
"children": [
|
|
1987
|
+
{
|
|
1988
|
+
"type": "text",
|
|
1989
|
+
"text": "15 000 €"
|
|
1990
|
+
}
|
|
1991
|
+
]
|
|
1992
|
+
},
|
|
1993
|
+
{
|
|
1994
|
+
"type": "text",
|
|
1995
|
+
"text": ", le loueur de meublé non classé ne sera plus éligible au régime de la micro-entreprise à compter du 1"
|
|
1996
|
+
},
|
|
1997
|
+
{
|
|
1998
|
+
"type": "element",
|
|
1999
|
+
"name": "Exposant",
|
|
2000
|
+
"children": [
|
|
2001
|
+
{
|
|
2002
|
+
"type": "text",
|
|
2003
|
+
"text": "er"
|
|
2004
|
+
}
|
|
2005
|
+
]
|
|
2006
|
+
},
|
|
2007
|
+
{
|
|
2008
|
+
"type": "text",
|
|
2009
|
+
"text": " janvier 2026. "
|
|
2010
|
+
}
|
|
2011
|
+
]
|
|
2012
|
+
}
|
|
2013
|
+
]
|
|
2014
|
+
}
|
|
2015
|
+
]
|
|
2016
|
+
},
|
|
2017
|
+
{
|
|
2018
|
+
"type": "element",
|
|
2019
|
+
"name": "Rangée",
|
|
2020
|
+
"attributes": {
|
|
2021
|
+
"type": "normal"
|
|
2022
|
+
},
|
|
2023
|
+
"children": [
|
|
2024
|
+
{
|
|
2025
|
+
"type": "element",
|
|
2026
|
+
"name": "Cellule",
|
|
2027
|
+
"children": [
|
|
2028
|
+
{
|
|
2029
|
+
"type": "element",
|
|
2030
|
+
"name": "Paragraphe",
|
|
2031
|
+
"children": [
|
|
2032
|
+
{
|
|
2033
|
+
"type": "element",
|
|
2034
|
+
"name": "MiseEnEvidence",
|
|
2035
|
+
"children": [
|
|
2036
|
+
{
|
|
2037
|
+
"type": "text",
|
|
2038
|
+
"text": "Chambre d’hôtes"
|
|
2039
|
+
}
|
|
2040
|
+
]
|
|
2041
|
+
},
|
|
2042
|
+
{
|
|
2043
|
+
"type": "text",
|
|
2044
|
+
"text": " :"
|
|
2045
|
+
}
|
|
2046
|
+
]
|
|
2047
|
+
},
|
|
2048
|
+
{
|
|
2049
|
+
"type": "element",
|
|
2050
|
+
"name": "Paragraphe",
|
|
2051
|
+
"children": [
|
|
2052
|
+
{
|
|
2053
|
+
"type": "element",
|
|
2054
|
+
"name": "Valeur",
|
|
2055
|
+
"children": [
|
|
2056
|
+
{
|
|
2057
|
+
"type": "text",
|
|
2058
|
+
"text": "77 700 €"
|
|
2059
|
+
}
|
|
2060
|
+
]
|
|
2061
|
+
}
|
|
2062
|
+
]
|
|
2063
|
+
},
|
|
2064
|
+
{
|
|
2065
|
+
"type": "element",
|
|
2066
|
+
"name": "Paragraphe",
|
|
2067
|
+
"children": [
|
|
2068
|
+
{
|
|
2069
|
+
"type": "element",
|
|
2070
|
+
"name": "Expression",
|
|
2071
|
+
"children": [
|
|
2072
|
+
{
|
|
2073
|
+
"type": "text",
|
|
2074
|
+
"text": "(ancien seuil : "
|
|
2075
|
+
},
|
|
2076
|
+
{
|
|
2077
|
+
"type": "element",
|
|
2078
|
+
"name": "Valeur",
|
|
2079
|
+
"children": [
|
|
2080
|
+
{
|
|
2081
|
+
"type": "text",
|
|
2082
|
+
"text": "188 700 €"
|
|
2083
|
+
}
|
|
2084
|
+
]
|
|
2085
|
+
},
|
|
2086
|
+
{
|
|
2087
|
+
"type": "text",
|
|
2088
|
+
"text": ")"
|
|
2089
|
+
}
|
|
2090
|
+
]
|
|
2091
|
+
}
|
|
2092
|
+
]
|
|
2093
|
+
}
|
|
2094
|
+
]
|
|
2095
|
+
},
|
|
2096
|
+
{
|
|
2097
|
+
"type": "element",
|
|
2098
|
+
"name": "Cellule",
|
|
2099
|
+
"children": [
|
|
2100
|
+
{
|
|
2101
|
+
"type": "element",
|
|
2102
|
+
"name": "Paragraphe",
|
|
2103
|
+
"children": [
|
|
2104
|
+
{
|
|
2105
|
+
"type": "element",
|
|
2106
|
+
"name": "Valeur",
|
|
2107
|
+
"children": [
|
|
2108
|
+
{
|
|
2109
|
+
"type": "text",
|
|
2110
|
+
"text": "50 %"
|
|
2111
|
+
}
|
|
2112
|
+
]
|
|
2113
|
+
}
|
|
2114
|
+
]
|
|
2115
|
+
},
|
|
2116
|
+
{
|
|
2117
|
+
"type": "element",
|
|
2118
|
+
"name": "Paragraphe",
|
|
2119
|
+
"children": [
|
|
2120
|
+
{
|
|
2121
|
+
"type": "element",
|
|
2122
|
+
"name": "Expression",
|
|
2123
|
+
"children": [
|
|
2124
|
+
{
|
|
2125
|
+
"type": "text",
|
|
2126
|
+
"text": "(ancien taux : "
|
|
2127
|
+
},
|
|
2128
|
+
{
|
|
2129
|
+
"type": "element",
|
|
2130
|
+
"name": "Valeur",
|
|
2131
|
+
"children": [
|
|
2132
|
+
{
|
|
2133
|
+
"type": "text",
|
|
2134
|
+
"text": "71 %"
|
|
2135
|
+
}
|
|
2136
|
+
]
|
|
2137
|
+
},
|
|
2138
|
+
{
|
|
2139
|
+
"type": "text",
|
|
2140
|
+
"text": ")"
|
|
2141
|
+
}
|
|
2142
|
+
]
|
|
2143
|
+
}
|
|
2144
|
+
]
|
|
2145
|
+
}
|
|
2146
|
+
]
|
|
2147
|
+
},
|
|
2148
|
+
{
|
|
2149
|
+
"type": "element",
|
|
2150
|
+
"name": "Cellule",
|
|
2151
|
+
"children": [
|
|
2152
|
+
{
|
|
2153
|
+
"type": "element",
|
|
2154
|
+
"name": "Paragraphe",
|
|
2155
|
+
"children": [
|
|
2156
|
+
{
|
|
2157
|
+
"type": "element",
|
|
2158
|
+
"name": "Valeur",
|
|
2159
|
+
"children": [
|
|
2160
|
+
{
|
|
2161
|
+
"type": "text",
|
|
2162
|
+
"text": "21,2 %"
|
|
2163
|
+
}
|
|
2164
|
+
]
|
|
2165
|
+
}
|
|
2166
|
+
]
|
|
2167
|
+
},
|
|
2168
|
+
{
|
|
2169
|
+
"type": "element",
|
|
2170
|
+
"name": "Paragraphe",
|
|
2171
|
+
"children": [
|
|
2172
|
+
{
|
|
2173
|
+
"type": "element",
|
|
2174
|
+
"name": "Expression",
|
|
2175
|
+
"children": [
|
|
2176
|
+
{
|
|
2177
|
+
"type": "text",
|
|
2178
|
+
"text": "(ancien taux : "
|
|
2179
|
+
},
|
|
2180
|
+
{
|
|
2181
|
+
"type": "element",
|
|
2182
|
+
"name": "Valeur",
|
|
2183
|
+
"children": [
|
|
2184
|
+
{
|
|
2185
|
+
"type": "text",
|
|
2186
|
+
"text": "12,30 %"
|
|
2187
|
+
}
|
|
2188
|
+
]
|
|
2189
|
+
},
|
|
2190
|
+
{
|
|
2191
|
+
"type": "text",
|
|
2192
|
+
"text": ")"
|
|
2193
|
+
}
|
|
2194
|
+
]
|
|
2195
|
+
}
|
|
2196
|
+
]
|
|
2197
|
+
},
|
|
2198
|
+
{
|
|
2199
|
+
"type": "element",
|
|
2200
|
+
"name": "Paragraphe",
|
|
2201
|
+
"children": [
|
|
2202
|
+
{
|
|
2203
|
+
"type": "text",
|
|
2204
|
+
"text": "Cotisations sociales dûes si les revenus de cette activité sont supérieurs à "
|
|
2205
|
+
},
|
|
2206
|
+
{
|
|
2207
|
+
"type": "element",
|
|
2208
|
+
"name": "Valeur",
|
|
2209
|
+
"children": [
|
|
2210
|
+
{
|
|
2211
|
+
"type": "text",
|
|
2212
|
+
"text": "6 123 €"
|
|
2213
|
+
}
|
|
2214
|
+
]
|
|
2215
|
+
}
|
|
2216
|
+
]
|
|
2217
|
+
}
|
|
2218
|
+
]
|
|
2219
|
+
}
|
|
2220
|
+
]
|
|
2221
|
+
},
|
|
2222
|
+
{
|
|
2223
|
+
"type": "element",
|
|
2224
|
+
"name": "Rangée",
|
|
2225
|
+
"attributes": {
|
|
2226
|
+
"type": "normal"
|
|
2227
|
+
},
|
|
2228
|
+
"children": [
|
|
2229
|
+
{
|
|
2230
|
+
"type": "element",
|
|
2231
|
+
"name": "Cellule",
|
|
2232
|
+
"attributes": {
|
|
2233
|
+
"fusionHorizontale": "3"
|
|
2234
|
+
},
|
|
2235
|
+
"children": [
|
|
2236
|
+
{
|
|
2237
|
+
"type": "element",
|
|
2238
|
+
"name": "Paragraphe",
|
|
2239
|
+
"children": [
|
|
2240
|
+
{
|
|
2241
|
+
"type": "text",
|
|
2242
|
+
"text": "Le loueur de chambre d’hôtes ayant réalisé en 2024 et en 2025 un chiffre d’affaires supérieur à "
|
|
2243
|
+
},
|
|
2244
|
+
{
|
|
2245
|
+
"type": "element",
|
|
2246
|
+
"name": "Valeur",
|
|
2247
|
+
"children": [
|
|
2248
|
+
{
|
|
2249
|
+
"type": "text",
|
|
2250
|
+
"text": "77 700 €"
|
|
2251
|
+
}
|
|
2252
|
+
]
|
|
2253
|
+
},
|
|
2254
|
+
{
|
|
2255
|
+
"type": "text",
|
|
2256
|
+
"text": ", perd, à compter du 1"
|
|
2257
|
+
},
|
|
2258
|
+
{
|
|
2259
|
+
"type": "element",
|
|
2260
|
+
"name": "Exposant",
|
|
2261
|
+
"children": [
|
|
2262
|
+
{
|
|
2263
|
+
"type": "text",
|
|
2264
|
+
"text": "er"
|
|
2265
|
+
}
|
|
2266
|
+
]
|
|
2267
|
+
},
|
|
2268
|
+
{
|
|
2269
|
+
"type": "text",
|
|
2270
|
+
"text": " janvier 2026 le bénéfice du régime micro-fiscal et du régime micro-social (micro-entrepreneur)."
|
|
2271
|
+
}
|
|
2272
|
+
]
|
|
2273
|
+
}
|
|
2274
|
+
]
|
|
2275
|
+
}
|
|
2276
|
+
]
|
|
2277
|
+
}
|
|
2278
|
+
]
|
|
2279
|
+
},
|
|
2280
|
+
{
|
|
2281
|
+
"type": "element",
|
|
2282
|
+
"name": "ANoter",
|
|
2283
|
+
"children": [
|
|
2284
|
+
{
|
|
2285
|
+
"type": "element",
|
|
2286
|
+
"name": "Titre",
|
|
2287
|
+
"children": [
|
|
2288
|
+
{
|
|
2289
|
+
"type": "text",
|
|
2290
|
+
"text": "À noter"
|
|
2291
|
+
}
|
|
2292
|
+
]
|
|
2293
|
+
},
|
|
2294
|
+
{
|
|
2295
|
+
"type": "element",
|
|
2296
|
+
"name": "Paragraphe",
|
|
2297
|
+
"children": [
|
|
2298
|
+
{
|
|
2299
|
+
"type": "text",
|
|
2300
|
+
"text": "La location meublée « longue durée » (résidence principale du locataire) reste, sans changement, soumise au seuil de "
|
|
2301
|
+
},
|
|
2302
|
+
{
|
|
2303
|
+
"type": "element",
|
|
2304
|
+
"name": "Valeur",
|
|
2305
|
+
"children": [
|
|
2306
|
+
{
|
|
2307
|
+
"type": "text",
|
|
2308
|
+
"text": "77 700 €"
|
|
2309
|
+
}
|
|
2310
|
+
]
|
|
2311
|
+
},
|
|
2312
|
+
{
|
|
2313
|
+
"type": "text",
|
|
2314
|
+
"text": ", au taux d'abattement de "
|
|
2315
|
+
},
|
|
2316
|
+
{
|
|
2317
|
+
"type": "element",
|
|
2318
|
+
"name": "Valeur",
|
|
2319
|
+
"children": [
|
|
2320
|
+
{
|
|
2321
|
+
"type": "text",
|
|
2322
|
+
"text": "50 %"
|
|
2323
|
+
}
|
|
2324
|
+
]
|
|
2325
|
+
},
|
|
2326
|
+
{
|
|
2327
|
+
"type": "text",
|
|
2328
|
+
"text": " et au taux de cotisations sociales de "
|
|
2329
|
+
},
|
|
2330
|
+
{
|
|
2331
|
+
"type": "element",
|
|
2332
|
+
"name": "Valeur",
|
|
2333
|
+
"children": [
|
|
2334
|
+
{
|
|
2335
|
+
"type": "text",
|
|
2336
|
+
"text": "21,2 %"
|
|
2337
|
+
}
|
|
2338
|
+
]
|
|
2339
|
+
},
|
|
2340
|
+
{
|
|
2341
|
+
"type": "text",
|
|
2342
|
+
"text": ", si les recettes issues de cette activité sont supérieures à "
|
|
2343
|
+
},
|
|
2344
|
+
{
|
|
2345
|
+
"type": "element",
|
|
2346
|
+
"name": "Valeur",
|
|
2347
|
+
"children": [
|
|
2348
|
+
{
|
|
2349
|
+
"type": "text",
|
|
2350
|
+
"text": "23 000 €"
|
|
2351
|
+
}
|
|
2352
|
+
]
|
|
2353
|
+
},
|
|
2354
|
+
{
|
|
2355
|
+
"type": "text",
|
|
2356
|
+
"text": " et supérieures aux autres revenus d’activité du foyer fiscal."
|
|
2357
|
+
}
|
|
2358
|
+
]
|
|
2359
|
+
}
|
|
2360
|
+
]
|
|
2361
|
+
}
|
|
2362
|
+
]
|
|
2363
|
+
},
|
|
2364
|
+
{
|
|
2365
|
+
"type": "element",
|
|
2366
|
+
"name": "Chapitre",
|
|
2367
|
+
"children": [
|
|
2368
|
+
{
|
|
2369
|
+
"type": "element",
|
|
2370
|
+
"name": "Titre",
|
|
2371
|
+
"children": [
|
|
2372
|
+
{
|
|
2373
|
+
"type": "element",
|
|
2374
|
+
"name": "Paragraphe",
|
|
2375
|
+
"children": [
|
|
2376
|
+
{
|
|
2377
|
+
"type": "text",
|
|
2378
|
+
"text": "Quelles démarches effectuer auprès de l’Urssaf avant la fin de l’année 2025 ?"
|
|
2379
|
+
}
|
|
2380
|
+
]
|
|
2381
|
+
}
|
|
2382
|
+
]
|
|
2383
|
+
},
|
|
2384
|
+
{
|
|
2385
|
+
"type": "element",
|
|
2386
|
+
"name": "Paragraphe",
|
|
2387
|
+
"children": [
|
|
2388
|
+
{
|
|
2389
|
+
"type": "text",
|
|
2390
|
+
"text": "Il est recommandé de prendre contact avec l'Urssaf afin de sécuriser chaque situation et, le cas échéant, régulariser l'affiliation."
|
|
2391
|
+
}
|
|
2392
|
+
]
|
|
2393
|
+
},
|
|
2394
|
+
{
|
|
2395
|
+
"type": "element",
|
|
2396
|
+
"name": "Paragraphe",
|
|
2397
|
+
"children": [
|
|
2398
|
+
{
|
|
2399
|
+
"type": "text",
|
|
2400
|
+
"text": "Cette démarche peut être effectuée via la messagerie de l’espace personnel : autoentrepreneur.urssaf.fr > Rubrique « Ma messagerie » > Nouveau Message > Une question concernant la situation administrative de votre compte."
|
|
2401
|
+
}
|
|
2402
|
+
]
|
|
2403
|
+
},
|
|
2404
|
+
{
|
|
2405
|
+
"type": "element",
|
|
2406
|
+
"name": "ServiceEnLigne",
|
|
2407
|
+
"attributes": {
|
|
2408
|
+
"ID": "R70599",
|
|
2409
|
+
"URL": "https://login.urssaf.fr/api/oauth/v1/providerLogin?requestOrigin=response_type%3Dcode%26state%3DaQarYtnueS9a0u2w35S1YXdaRvPs0aQ8N3XYSqDEUlQ%26redirect_uri%3Dhttps%3A%2F%2Fwww.autoentrepreneur.urssaf.fr%2Fservices%2Fcallback%3Faction%3Dlogin%26END%3DTRUE%26code_challenge%3DtrDSP8Nx-8Wlbv6i8eJe1lc3ZjR_xxByBngG9UG1rfw%26code_challenge_method%3DS256%26nonce%3Du69x9kQdG5d6wPJXv6oC841CyIq62X3jeZfFR5zh2u9%26client_id%3Dcd65d646-7564-4e25-8f6a-95281c723980%26scope%3Dopenid%2Bbeae.api%2Bcfe.norme%2Bcfe.rpa%2Bteledep.declaration%2Bteledep.declarations%2Bteledep.mandat%2Bteledep.paiement%2Bannabel.password%2Boffline_access%26apm.clientId%3Dcd65d646-7564-4e25-8f6a-95281c723980%26version%3Dv3%26ns%3Dogefy2TTtHnFLDzpsX0rO52Ii6b1GP6XW%2BVG3sUSxGyu7TfKqZ1vlh%2FAGmZbBZmXiF2QIZ0uW9r56MID4vw2UoErb6T8sJAKof8JOvRIRH4Lt%2FtVVHaL3vVXXyUxCj%2BBLgvdFik7xYBuHRFw53OaX47Kxlbt18PhiS4nsCwRDkw%3D",
|
|
2410
|
+
"audience": "Professionnels",
|
|
2411
|
+
"type": "Téléservice"
|
|
2412
|
+
},
|
|
2413
|
+
"children": [
|
|
2414
|
+
{
|
|
2415
|
+
"type": "element",
|
|
2416
|
+
"name": "Titre",
|
|
2417
|
+
"children": [
|
|
2418
|
+
{
|
|
2419
|
+
"type": "text",
|
|
2420
|
+
"text": "Compte en ligne autoentrepreneur.urssaf.fr"
|
|
2421
|
+
}
|
|
2422
|
+
]
|
|
2423
|
+
},
|
|
2424
|
+
{
|
|
2425
|
+
"type": "element",
|
|
2426
|
+
"name": "Source",
|
|
2427
|
+
"attributes": {
|
|
2428
|
+
"ID": "R30625"
|
|
2429
|
+
},
|
|
2430
|
+
"children": [
|
|
2431
|
+
{
|
|
2432
|
+
"type": "text",
|
|
2433
|
+
"text": "Urssaf"
|
|
2434
|
+
}
|
|
2435
|
+
]
|
|
2436
|
+
}
|
|
2437
|
+
]
|
|
2438
|
+
}
|
|
2439
|
+
]
|
|
2440
|
+
}
|
|
2441
|
+
]
|
|
2442
|
+
},
|
|
2443
|
+
{
|
|
2444
|
+
"type": "element",
|
|
2445
|
+
"name": "VoirAussi",
|
|
2446
|
+
"attributes": {
|
|
2447
|
+
"important": "non"
|
|
2448
|
+
},
|
|
2449
|
+
"children": [
|
|
2450
|
+
{
|
|
2451
|
+
"type": "element",
|
|
2452
|
+
"name": "Fiche",
|
|
2453
|
+
"attributes": {
|
|
2454
|
+
"ID": "F23267",
|
|
2455
|
+
"audience": "Professionnels"
|
|
2456
|
+
},
|
|
2457
|
+
"children": [
|
|
2458
|
+
{
|
|
2459
|
+
"type": "element",
|
|
2460
|
+
"name": "Titre",
|
|
2461
|
+
"children": [
|
|
2462
|
+
{
|
|
2463
|
+
"type": "text",
|
|
2464
|
+
"text": "Régime fiscal de la micro-entreprise"
|
|
2465
|
+
}
|
|
2466
|
+
]
|
|
2467
|
+
},
|
|
2468
|
+
{
|
|
2469
|
+
"type": "element",
|
|
2470
|
+
"name": "Theme",
|
|
2471
|
+
"attributes": {
|
|
2472
|
+
"ID": "N24265"
|
|
2473
|
+
},
|
|
2474
|
+
"children": [
|
|
2475
|
+
{
|
|
2476
|
+
"type": "element",
|
|
2477
|
+
"name": "Titre",
|
|
2478
|
+
"children": [
|
|
2479
|
+
{
|
|
2480
|
+
"type": "text",
|
|
2481
|
+
"text": "Fiscalité"
|
|
2482
|
+
}
|
|
2483
|
+
]
|
|
2484
|
+
}
|
|
2485
|
+
]
|
|
2486
|
+
}
|
|
2487
|
+
]
|
|
2488
|
+
},
|
|
2489
|
+
{
|
|
2490
|
+
"type": "element",
|
|
2491
|
+
"name": "Fiche",
|
|
2492
|
+
"attributes": {
|
|
2493
|
+
"ID": "F37353",
|
|
2494
|
+
"audience": "Professionnels"
|
|
2495
|
+
},
|
|
2496
|
+
"children": [
|
|
2497
|
+
{
|
|
2498
|
+
"type": "element",
|
|
2499
|
+
"name": "Titre",
|
|
2500
|
+
"children": [
|
|
2501
|
+
{
|
|
2502
|
+
"type": "text",
|
|
2503
|
+
"text": "Régime micro-social"
|
|
2504
|
+
}
|
|
2505
|
+
]
|
|
2506
|
+
},
|
|
2507
|
+
{
|
|
2508
|
+
"type": "element",
|
|
2509
|
+
"name": "Theme",
|
|
2510
|
+
"attributes": {
|
|
2511
|
+
"ID": "N24267"
|
|
2512
|
+
},
|
|
2513
|
+
"children": [
|
|
2514
|
+
{
|
|
2515
|
+
"type": "element",
|
|
2516
|
+
"name": "Titre",
|
|
2517
|
+
"children": [
|
|
2518
|
+
{
|
|
2519
|
+
"type": "text",
|
|
2520
|
+
"text": "Ressources humaines"
|
|
2521
|
+
}
|
|
2522
|
+
]
|
|
2523
|
+
}
|
|
2524
|
+
]
|
|
2525
|
+
}
|
|
2526
|
+
]
|
|
2527
|
+
}
|
|
2528
|
+
]
|
|
2529
|
+
},
|
|
2530
|
+
{
|
|
2531
|
+
"type": "element",
|
|
2532
|
+
"name": "Reference",
|
|
2533
|
+
"attributes": {
|
|
2534
|
+
"type": "Texte de référence",
|
|
2535
|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042159220/",
|
|
2536
|
+
"ID": "R31916"
|
|
2537
|
+
},
|
|
2538
|
+
"children": [
|
|
2539
|
+
{
|
|
2540
|
+
"type": "element",
|
|
2541
|
+
"name": "Titre",
|
|
2542
|
+
"children": [
|
|
2543
|
+
{
|
|
2544
|
+
"type": "text",
|
|
2545
|
+
"text": "Code général des impôts : article 50-0"
|
|
2546
|
+
}
|
|
2547
|
+
]
|
|
2548
|
+
}
|
|
2549
|
+
]
|
|
2550
|
+
},
|
|
2551
|
+
{
|
|
2552
|
+
"type": "element",
|
|
2553
|
+
"name": "Reference",
|
|
2554
|
+
"attributes": {
|
|
2555
|
+
"type": "Texte de référence",
|
|
2556
|
+
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000036391024",
|
|
2557
|
+
"ID": "R33295"
|
|
2558
|
+
},
|
|
2559
|
+
"children": [
|
|
2560
|
+
{
|
|
2561
|
+
"type": "element",
|
|
2562
|
+
"name": "Titre",
|
|
2563
|
+
"children": [
|
|
2564
|
+
{
|
|
2565
|
+
"type": "text",
|
|
2566
|
+
"text": "Code de la sécurité sociale : article L611-1"
|
|
2567
|
+
}
|
|
2568
|
+
]
|
|
2569
|
+
},
|
|
2570
|
+
{
|
|
2571
|
+
"type": "element",
|
|
2572
|
+
"name": "Complement",
|
|
2573
|
+
"children": [
|
|
2574
|
+
{
|
|
2575
|
+
"type": "text",
|
|
2576
|
+
"text": "Paiement de cotisations sociales (meublés de courte durée : L611-1, 6° ; chambres d’hôtes : L611-1, 5°)"
|
|
2577
|
+
}
|
|
2578
|
+
]
|
|
2579
|
+
}
|
|
2580
|
+
]
|
|
2581
|
+
},
|
|
2582
|
+
{
|
|
2583
|
+
"type": "element",
|
|
2584
|
+
"name": "Reference",
|
|
2585
|
+
"attributes": {
|
|
2586
|
+
"type": "Texte de référence",
|
|
2587
|
+
"URL": "https://www.legifrance.gouv.fr/codes/id/LEGISCTA000037051840/",
|
|
2588
|
+
"ID": "R14626"
|
|
2589
|
+
},
|
|
2590
|
+
"children": [
|
|
2591
|
+
{
|
|
2592
|
+
"type": "element",
|
|
2593
|
+
"name": "Titre",
|
|
2594
|
+
"children": [
|
|
2595
|
+
{
|
|
2596
|
+
"type": "text",
|
|
2597
|
+
"text": "Code de la sécurité sociale : articles L613-7 à L613-10"
|
|
2598
|
+
}
|
|
2599
|
+
]
|
|
2600
|
+
},
|
|
2601
|
+
{
|
|
2602
|
+
"type": "element",
|
|
2603
|
+
"name": "Complement",
|
|
2604
|
+
"children": [
|
|
2605
|
+
{
|
|
2606
|
+
"type": "text",
|
|
2607
|
+
"text": "Régime micro-social : application tous les mois ou tous les trimestres d’un taux global au chiffre d'affaires ou aux recettes effectivement réalisés le mois ou le trimestre précédent"
|
|
2608
|
+
}
|
|
2609
|
+
]
|
|
2610
|
+
}
|
|
2611
|
+
]
|
|
2612
|
+
},
|
|
2613
|
+
{
|
|
2614
|
+
"type": "element",
|
|
2615
|
+
"name": "Reference",
|
|
2616
|
+
"attributes": {
|
|
2617
|
+
"type": "Texte de référence",
|
|
2618
|
+
"URL": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046714712",
|
|
2619
|
+
"ID": "R73501"
|
|
2620
|
+
},
|
|
2621
|
+
"children": [
|
|
2622
|
+
{
|
|
2623
|
+
"type": "element",
|
|
2624
|
+
"name": "Titre",
|
|
2625
|
+
"children": [
|
|
2626
|
+
{
|
|
2627
|
+
"type": "text",
|
|
2628
|
+
"text": "Code de la sécurité sociale : article D613-4"
|
|
2629
|
+
}
|
|
2630
|
+
]
|
|
2631
|
+
},
|
|
2632
|
+
{
|
|
2633
|
+
"type": "element",
|
|
2634
|
+
"name": "Complement",
|
|
2635
|
+
"children": [
|
|
2636
|
+
{
|
|
2637
|
+
"type": "text",
|
|
2638
|
+
"text": "Taux des cotisations sociales en micro-entreprise"
|
|
2639
|
+
}
|
|
2640
|
+
]
|
|
2641
|
+
}
|
|
2642
|
+
]
|
|
2643
|
+
},
|
|
2644
|
+
{
|
|
2645
|
+
"type": "element",
|
|
2646
|
+
"name": "PourEnSavoirPlus",
|
|
2647
|
+
"attributes": {
|
|
2648
|
+
"type": "Information pratique",
|
|
2649
|
+
"ID": "R74383",
|
|
2650
|
+
"URL": "https://www.urssaf.fr/accueil/actualites/auto-entrepreneur-loueur-meuble.html",
|
|
2651
|
+
"audience": "Professionnels"
|
|
2652
|
+
},
|
|
2653
|
+
"children": [
|
|
2654
|
+
{
|
|
2655
|
+
"type": "element",
|
|
2656
|
+
"name": "Titre",
|
|
2657
|
+
"children": [
|
|
2658
|
+
{
|
|
2659
|
+
"type": "text",
|
|
2660
|
+
"text": "Communiqué du 4 novembre 2025 (URSSAF loueurs en meublés classés et chambres d’hôtes)"
|
|
2661
|
+
}
|
|
2662
|
+
]
|
|
2663
|
+
},
|
|
2664
|
+
{
|
|
2665
|
+
"type": "element",
|
|
2666
|
+
"name": "Source",
|
|
2667
|
+
"attributes": {
|
|
2668
|
+
"ID": "R30607"
|
|
2669
|
+
},
|
|
2670
|
+
"children": [
|
|
2671
|
+
{
|
|
2672
|
+
"type": "text",
|
|
2673
|
+
"text": "Urssaf Caisse nationale (ex-Acoss)"
|
|
2674
|
+
}
|
|
2675
|
+
]
|
|
2676
|
+
}
|
|
2677
|
+
]
|
|
2678
|
+
},
|
|
2679
|
+
{
|
|
2680
|
+
"type": "element",
|
|
2681
|
+
"name": "PourEnSavoirPlus",
|
|
2682
|
+
"attributes": {
|
|
2683
|
+
"type": "Information pratique",
|
|
2684
|
+
"ID": "R73445",
|
|
2685
|
+
"URL": "https://boss.gouv.fr/portail/accueil/actualites-boss-et-rescrits/actualites-boss/2025/septembre/loueurs-en-meuble-non-classes-et.html",
|
|
2686
|
+
"audience": "Professionnels"
|
|
2687
|
+
},
|
|
2688
|
+
"children": [
|
|
2689
|
+
{
|
|
2690
|
+
"type": "element",
|
|
2691
|
+
"name": "Titre",
|
|
2692
|
+
"children": [
|
|
2693
|
+
{
|
|
2694
|
+
"type": "text",
|
|
2695
|
+
"text": "Communiqué du 4 septembre 2025 (BOSS loueurs en meublés classés et chambres d’hôtes)"
|
|
2696
|
+
}
|
|
2697
|
+
]
|
|
2698
|
+
},
|
|
2699
|
+
{
|
|
2700
|
+
"type": "element",
|
|
2701
|
+
"name": "Source",
|
|
2702
|
+
"attributes": {
|
|
2703
|
+
"ID": "R30673"
|
|
2704
|
+
},
|
|
2705
|
+
"children": [
|
|
2706
|
+
{
|
|
2707
|
+
"type": "text",
|
|
2708
|
+
"text": "Ministère chargé des affaires sociales"
|
|
2709
|
+
}
|
|
2710
|
+
]
|
|
2711
|
+
}
|
|
2712
|
+
]
|
|
2713
|
+
},
|
|
2714
|
+
{
|
|
2715
|
+
"type": "element",
|
|
2716
|
+
"name": "Definition",
|
|
2717
|
+
"attributes": {
|
|
2718
|
+
"ID": "R47251"
|
|
2719
|
+
},
|
|
2720
|
+
"children": [
|
|
2721
|
+
{
|
|
2722
|
+
"type": "element",
|
|
2723
|
+
"name": "Titre",
|
|
2724
|
+
"children": [
|
|
2725
|
+
{
|
|
2726
|
+
"type": "text",
|
|
2727
|
+
"text": "Abattement forfaitaire"
|
|
2728
|
+
}
|
|
2729
|
+
]
|
|
2730
|
+
},
|
|
2731
|
+
{
|
|
2732
|
+
"type": "element",
|
|
2733
|
+
"name": "Texte",
|
|
2734
|
+
"children": [
|
|
2735
|
+
{
|
|
2736
|
+
"type": "element",
|
|
2737
|
+
"name": "Paragraphe",
|
|
2738
|
+
"children": [
|
|
2739
|
+
{
|
|
2740
|
+
"type": "text",
|
|
2741
|
+
"text": "Déduction appliquée sur un montant donné et qui permet au contribuable de ne pas être imposable sur une partie des revenus déclarés au cours d'une année fiscale. Cet abattement intègre les charges de l'entreprise : charges sociales, salaires, loyers de location notamment. Les taux de cet abattement diffèrent en fonction de l'activité exercée par l'entreprise."
|
|
2742
|
+
}
|
|
2743
|
+
]
|
|
2744
|
+
}
|
|
2745
|
+
]
|
|
2746
|
+
}
|
|
2747
|
+
]
|
|
2748
|
+
},
|
|
2749
|
+
{
|
|
2750
|
+
"type": "element",
|
|
2751
|
+
"name": "QuestionReponse",
|
|
2752
|
+
"attributes": {
|
|
2753
|
+
"ID": "F32353",
|
|
2754
|
+
"audience": "Professionnels"
|
|
2755
|
+
},
|
|
2756
|
+
"children": [
|
|
2757
|
+
{
|
|
2758
|
+
"type": "element",
|
|
2759
|
+
"name": "Titre",
|
|
2760
|
+
"children": [
|
|
2761
|
+
{
|
|
2762
|
+
"type": "text",
|
|
2763
|
+
"text": "Quelles conséquences pour un micro-entrepreneur qui dépasse les seuils de chiffre d'affaires ?"
|
|
2764
|
+
}
|
|
2765
|
+
]
|
|
2766
|
+
}
|
|
2767
|
+
]
|
|
2768
|
+
}
|
|
2769
|
+
]
|
|
2770
|
+
}
|
|
2771
|
+
]
|
|
2772
|
+
}
|