{"id":356435,"date":"2022-07-01T11:12:18","date_gmt":"2022-07-01T09:12:18","guid":{"rendered":"https:\/\/www.blog.monsieurhugo.com\/?p=356435"},"modified":"2026-02-13T18:24:57","modified_gmt":"2026-02-13T17:24:57","slug":"sci-et-lmnp-quel-statut-fiscal-choisir","status":"publish","type":"post","link":"https:\/\/www.monsieurhugo.com\/blog\/2022\/07\/01\/sci-et-lmnp-quel-statut-fiscal-choisir\/","title":{"rendered":"SCI et LMNP : quel statut fiscal choisir ?"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb-16px||22px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; text_font_size=\u00a0\u00bb19px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><strong>Faut-il acheter en SCI ?<\/strong><\/p>\n<p><strong>Ou bien nom propre ?<\/strong><\/p>\n<p>Devez-vous privil\u00e9gier la <strong>location nue<\/strong> (vide) ou la location <strong>meubl\u00e9e<\/strong> ?<\/p>\n<p>En parcourant les groupes de discussion d\u00e9di\u00e9s \u00e0 l&rsquo;immobilier, vous avez cru comprendre que le r\u00e9gime <strong>LMNP<\/strong> vous permettrait peut \u00eatre de ne pas payer d&rsquo;imp\u00f4ts sur vos revenus locatifs&#8230;<\/p>\n<p>Au passage, je vous conseille de rejoindre <a href=\"https:\/\/www.facebook.com\/groups\/2052273515039219\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">mon groupe priv\u00e9 sur Facebook<\/span><\/a>\u00a0le plus important d\u00e9di\u00e9 \u00e0 l&rsquo;entraide entre investisseurs.<\/p>\n<p>Rassurez-vous, vous n&rsquo;\u00eates certainement pas le seul propri\u00e9taire bailleur \u00e0 vous arracher les cheveux pour comprendre comment fonctionne tous ces r\u00e9gimes !\u00a0<\/p>\n<p>Alors comment vous y retrouvez simplement ?<\/p>\n<p>En lisant cet article vous aurez une vision plus claire des principales diff\u00e9rences entre les 2 r\u00e9gimes\u00a0: <strong>SCI et le LMNP. <\/strong><\/p>\n<p>Quels sont les avantages et inconv\u00e9nients de chaque r\u00e9gime ?<\/p>\n<p>Et surtout, comment choisir entre les deux ?<\/p>\n<p>C&rsquo;est parti !<\/p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.16&Prime; custom_margin=\u00a0\u00bb-16px||22px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.16&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Qu&rsquo;est ce que la SCI ?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; text_font_size=\u00a0\u00bb19px\u00a0\u00bb ul_font_size_tablet=\u00a0\u00bb\u00a0\u00bb ul_font_size_phone=\u00a0\u00bb17px\u00a0\u00bb ul_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb ul_line_height_tablet=\u00a0\u00bb\u00a0\u00bb ul_line_height_phone=\u00a0\u00bb1.8em\u00a0\u00bb ul_line_height_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><span>La SCI est une <strong>soci\u00e9t\u00e9 civile immobili\u00e8re.<\/strong> Il s\u2019agit donc d&rsquo;une personne morale. Et c\u2019est elle qui est propri\u00e9taire du bien. <\/span><\/p>\n<p><span>Pour former cette soci\u00e9t\u00e9, <strong>deux ou plusieurs personnes peuvent s\u2019associer<\/strong> afin d\u2019acheter des biens immobiliers et les mettre en location. Ensuite, les b\u00e9n\u00e9fices sont partag\u00e9s \u00e9quitablement entre les diff\u00e9rents associ\u00e9s de l\u2019entreprise.<\/span><\/p>\n<p><span>L\u2019id\u00e9e est de simplifier la <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.monsieurhugo.com\/\" target=\"_blank\" rel=\"noopener\" title=\"Monsieur Hugo\">gestion locative<\/a><\/span> et l\u2019administration du patrimoine immobilier.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Avantages de la SCI<\/strong><\/h3>\n<p><span>Les avantages de la soci\u00e9t\u00e9 civile immobili\u00e8re sont multiples : <\/span><\/p>\n<ul>\n<li><span>Acquisition d\u2019un bien immobilier \u00e0 plusieurs ; <\/span><\/li>\n<li><span>Transmission de patrimoine simplifi\u00e9e ;<\/span><\/li>\n<li><span>Patrimoine professionnel et patrimoine personnel s\u00e9par\u00e9 ; <\/span><\/li>\n<li><span>B\u00e9n\u00e9fice illimit\u00e9 ; <\/span><\/li>\n<li><span>Choix entre l\u2019imp\u00f4t sur le revenu et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s ; <\/span><\/li>\n<li><span>Partage des charges locatives entre les associ\u00e9s ; <\/span><\/li>\n<li><span>Abattement de 50 % sur les b\u00e9n\u00e9fices. <\/span><\/li>\n<\/ul>\n<p><span>Cela dit, ce r\u00e9gime fiscal pr\u00e9sente quelques faiblesses. <\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>Inconv\u00e9nients d&rsquo;une SCI<\/strong><\/h3>\n<p><span>Si l\u2019on compare la SCI et l\u2019investisseur LMNP, il faut conna\u00eetre les inconv\u00e9nients de la soci\u00e9t\u00e9 civile immobili\u00e8re : <\/span><\/p>\n<ul>\n<li><span>La complexit\u00e9 relative \u00e0 toute cr\u00e9ation d\u2019entreprise (notamment l\u2019inscription au registre du commerce et des soci\u00e9t\u00e9s) ; <\/span><\/li>\n<li><span>Absence de d\u00e9duction et d\u2019amortissement des charges (\u00e0 la place, c\u2019est un abattement forfaitaire comme avec le r\u00e9gime micro-BIC en LMNP) ; <\/span><\/li>\n<li><span>Obligation de faire appel \u00e0 un expert-comptable pour les comptes de r\u00e9sultat. <\/span><\/li>\n<\/ul>\n<p><span>J&rsquo;ai \u00e9crit un article beaucoup plus complet sur le fonctionnement des SCI, <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.monsieurhugo.com\/blog\/2021\/01\/03\/pourquoi-investir-en-sci-est-une-methode-plus-rentable\/\" target=\"_blank\" rel=\"noopener\" title=\"fonctionnement d'une SCI\">\u00e0 consulter ici<\/a><\/span>.\u00a0<\/span><\/p>\n<p><span>Apr\u00e8s avoir fait le tour de la SCI, il convient d\u2019\u00e9tudier le statut de loueur meubl\u00e9 non professionnel. <\/span><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Qu&rsquo;est ce que le LMNP ?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font_size=\u00a0\u00bb19px\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p>LMNP est l\u2019anagramme pour<strong> location meubl\u00e9e non professionnelle. <\/strong><\/p>\n<p>Comme son nom l\u2019indique, il faut donc louer des logements non vides. \u00c0 ce titre, le propri\u00e9taire doit respecter les crit\u00e8res relatifs aux locations meubl\u00e9es. C\u2019est-\u00e0-dire, signer un contrat de bail en mentionnant sp\u00e9cifiquement le type de location. Et surtout, il doit \u00e9quiper le logement de toutes les fournitures pr\u00e9vues par <span><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000030967884\/\">le d\u00e9cret du 31 juillet 2015<\/a>. Il s\u2019agit entre autres de la literie, d\u2019un frigo, de la vaisselle, d\u2019une table, des chaises, etc. <\/span><\/p>\n<p>D\u00e8s lors que ces conditions sont remplies, il est possible de pr\u00e9tendre au statut de loueur meubl\u00e9 non professionnel.<\/p>\n<p>En revanche, si vos revenus locatifs d\u00e9passent 23 000 \u20ac annuel, ainsi que le montant de vos revenus professionnels, vous passerez automatiquement par le statut de LMP (loueur meubl\u00e9 professionnel).<\/p>\n<h3><\/h3>\n<h3><strong>Les avantages du statut LMNP<\/strong><\/h3>\n<p><span>Avec le statut de loueur en meubl\u00e9 non professionnel, vous b\u00e9n\u00e9ficiez de <strong>plusieurs avantages fiscaux <\/strong>non n\u00e9gligeables : <\/span><\/p>\n<ul>\n<li><span> <\/span><span>Vos revenus sont impos\u00e9s dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (et non dans la cat\u00e9gorie des revenus fonciers). <\/span><\/li>\n<li><span> <\/span><span>Vous avez le choix entre un abattement forfaitaire de 50 % avec le r\u00e9gime micro-BIC ou la possibilit\u00e9 d\u2019effectuer des d\u00e9ductions et amortissements sur les recettes annuelles avec le r\u00e9gime r\u00e9el. <\/span><\/li>\n<\/ul>\n<p><span>Si vos charges sont sup\u00e9rieures \u00e0 50 % de vos gains, il est pr\u00e9f\u00e9rable d\u2019opter pour le r\u00e9gime r\u00e9el. <\/span><\/p>\n<ul>\n<li><span> <\/span><span>Absence d\u2019imposition \u00e0 la transmission si vous \u00eates propri\u00e9taire du bien depuis plus de 30 ans. C\u2019est le r\u00e9gime des plus-values pour les particuliers qui s\u2019applique. <\/span><\/li>\n<li><span> <\/span><span>R\u00e9cup\u00e9ration de la TVA lors de la revente. <\/span><\/li>\n<\/ul>\n<p><span>En outre, en tant que LMNP, vous b\u00e9n\u00e9ficiez \u00e9galement d\u2019une v\u00e9ritable <strong>simplicit\u00e9 administrative.<\/strong> En effet, pour d\u00e9clarer vos revenus dans la cat\u00e9gorie des BIC, il suffit de demander votre num\u00e9ro de SIRET \u00e0 l&rsquo;Insee. <\/span><\/p>\n<h3><\/h3>\n<h3><strong>Les inconv\u00e9nients du LMNP<\/strong><\/h3>\n<p><span>Malgr\u00e9 tout les avantages susmentionn\u00e9s, le r\u00e9gime LMNP pr\u00e9sente aussi quelques faiblesses : <\/span><\/p>\n<ul>\n<li>Des b\u00e9n\u00e9fices maximaux limit\u00e9s \u00e0 23 000 \u20ac annuel ;<\/li>\n<li>Une obligation de louer un bien meubl\u00e9 ;<\/li>\n<li>Des logements lou\u00e9s int\u00e9gr\u00e9s au calcul de l&rsquo;imp\u00f4t sur la fortune immobili\u00e8re (IFI) ;<\/li>\n<li>Le recours \u00e0 un expert-comptable pour la tenue du compte de r\u00e9sultat.<\/li>\n<\/ul>\n<p><span>Maintenant que vous connaissez les contours du statut de SCI et LMNP, il est temps de faire votre choix. <\/span><\/p>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Que choisir entre SCI et LMNP ?<\/h2>[\/et_pb_text][et_pb_text _builder_version=\u00a0\u00bb4.17.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font_size=\u00a0\u00bb19px\u00a0\u00bb hover_enabled=\u00a0\u00bb0&Prime; global_colors_info=\u00a0\u00bb{}\u00a0\u00bb sticky_enabled=\u00a0\u00bb0&Prime;]<p><span>Si vous avez du mal \u00e0 choisir entre SCI et LMNP, c&rsquo;est qu&rsquo;il faut avant tout tenir compte tenir de votre situation personnelle. <\/span><\/p>\n<p><span>Prenons quelques exemples : <\/span><\/p>\n<ul>\n<li><strong><span>Vous souhaitez d\u00e9velopper votre patrimoine immobilier<\/span><\/strong><span> : dans ce cadre, la SCI semble la plus pertinente. <\/span><\/li>\n<li><strong><span>Vous redoutez la partie administrative<\/span><\/strong><span> : ici, les contraintes li\u00e9es \u00e0 la cr\u00e9ation de soci\u00e9t\u00e9 peuvent \u00eatre lourdes. Pour simplifier vos d\u00e9marches, le statut de LMNP est le plus appropri\u00e9. <\/span><\/li>\n<li><strong><span>Vous souhaitez acheter avec les membres de votre famille<\/span><\/strong><span> : on l\u2019a vu, seule la soci\u00e9t\u00e9 civile immobili\u00e8re vous permet d\u2019acheter \u00e0 plusieurs. <\/span><\/li>\n<li><span> <\/span><strong><span>Vous souhaitez maximiser la rentabilit\u00e9 <\/span><\/strong><span>: vu qu\u2019il est possible de d\u00e9duire et d\u2019amortir les charges de ses recettes locatives, les loueurs en meubl\u00e9 non professionnels doivent r\u00e9aliser un meilleur rendement net. En r\u00e9alit\u00e9, la rentabilit\u00e9 d\u2019un projet immobilier d\u00e9pend de chaque situation individuelle. Pour vous aider, n\u2019h\u00e9sitez pas \u00e0 utiliser le <a href=\"https:\/\/horiz.io\/rendement-locatif\/\" target=\"_blank\" rel=\"noopener\">simulateur de rendement locatif d\u2019Horiz.io<\/a>.<\/span><\/li>\n<\/ul>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Faut-il acheter en SCI ? Ou bien nom propre ? Devez-vous privil\u00e9gier la location nue (vide) ou la location meubl\u00e9e ? En parcourant les groupes de discussion d\u00e9di\u00e9s \u00e0 l&rsquo;immobilier, vous avez cru comprendre que le r\u00e9gime LMNP vous permettrait peut \u00eatre de ne pas payer d&rsquo;imp\u00f4ts sur vos revenus locatifs&#8230; Au passage, je vous [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":356436,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[85],"tags":[],"class_list":["post-356435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lmnp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SCI et LMNP : quel statut fiscal choisir ? - Monsieur Hugo<\/title>\n<meta name=\"description\" content=\"Comment choisir la meilleure fiscalit\u00e9 pour votre investissement immobilier ? 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