{"id":12340,"date":"2017-12-12T14:28:44","date_gmt":"2017-12-12T11:28:44","guid":{"rendered":"https:\/\/alegria-realestate.com\/?p=12340"},"modified":"2025-08-14T19:47:40","modified_gmt":"2025-08-14T16:47:40","slug":"rent-housing-for-rent-for-vacationers","status":"publish","type":"post","link":"https:\/\/alegria-realestate.com\/fr\/articles\/rent-housing-for-rent-for-vacationers","title":{"rendered":"Nous louons des logements pour les vacanciers : compte de r\u00e9sultat"},"content":{"rendered":"

Le fisc espagnol a d'ores et d\u00e9j\u00e0 annonc\u00e9 qu'il surveillerait de pr\u00e8s la d\u00e9claration des revenus<\/a> du logement locatif. Dans notre article, nous nous concentrerons sur les questions de fiscalit\u00e9 des appartements et maisons lou\u00e9s par les touristes. Reprenons l'essentiel \u00e0 partir de la situation la plus courante en Espagne : un particulier (ou un couple) loue un bien (segunda vivienda) pendant plusieurs jours ou mois sans fournir de prestations touristiques ou h\u00f4teli\u00e8res. G\u00e9n\u00e9ralement, ce sont des appartements pr\u00e8s des plages, des maisons \u00e0 la montagne ou \u00e0 la campagne, etc. La premi\u00e8re chose \u00e0 consid\u00e9rer est les p\u00e9riodes de location des biens immobiliers au cours de l'ann\u00e9e de r\u00e9f\u00e9rence\u00a0:<\/p>\n

    \n
  1. La p\u00e9riode pendant laquelle le logement est lou\u00e9 (les revenus totaux sont d\u00e9clar\u00e9s, les charges locatives peuvent \u00eatre d\u00e9duites, mais uniquement au prorata des jours lou\u00e9s).<\/li>\n
  2. Moment o\u00f9 le logement est "gratuit" et accessible aux propri\u00e9taires (ce sera le revenu imput\u00e9 par le Tr\u00e9sor pour la possession d'une r\u00e9sidence secondaire)<\/li>\n<\/ol>\n

    Ces deux p\u00e9riodes doivent \u00eatre prises en compte et d\u00e9clar\u00e9es.<\/p>\n

    Calcul du b\u00e9n\u00e9fice et des imp\u00f4ts.<\/h3>\n

    1) Nous d\u00e9clarons les jours de location du logement. Attention, dans ce cas, les avantages li\u00e9s \u00e0 la location d'un logement ordinaire ne s'appliquent pas. En outre, le gouvernement de la Communaut\u00e9 autonome peut imposer ses propres taxes suppl\u00e9mentaires, dont vous devez conna\u00eetre les d\u00e9tails \u00e0 l'avance. Ainsi, les jours o\u00f9 le bien est lou\u00e9 doivent \u00eatre inclus dans le compte de r\u00e9sultat en tant que "revenus de la propri\u00e9t\u00e9" (rendimientos del capital inmobiliario). Le revenu net qui sera impos\u00e9 est la diff\u00e9rence entre le total des revenus et les d\u00e9penses engag\u00e9es.<\/p>\n

    Vous pouvez d\u00e9duire l' IBI<\/a> , les int\u00e9r\u00eats hypoth\u00e9caires<\/a> , le ramassage des ordures, l'assurance couvrant les risques immobiliers, les frais<\/a> de services publics (\u00e9lectricit\u00e9, eau, gaz, etc.), les frais de services d'agence interm\u00e9diaire ou de publicit\u00e9 pour trouver des locataires, la d\u00e9pr\u00e9ciation des biens.<\/span><\/p>\n

    Veuillez noter que toutes les d\u00e9penses ne peuvent pas \u00eatre amorties en totalit\u00e9, mais uniquement au prorata de la dur\u00e9e de location du bien. Donc, si la maison a \u00e9t\u00e9 lou\u00e9e pendant 3 mois, vous devrez alors diviser toutes les d\u00e9penses annuelles par quatre. Si seulement 30 jours – puis douze. Les seules exceptions sont les frais de publicit\u00e9 et le paiement des services d'un agent immobilier. [ce lieu] Consid\u00e9rons un exemple basique de calcul du revenu net de la location d'une maison sur la c\u00f4te en 2016 pendant trois mois d'\u00e9t\u00e9 (pour 1000 euros par mois). Le co\u00fbt de la maison est de 120 000 euros.<\/p>\n

      \n
    1. Le revenu total en 2014 \u00e9tait de 3 000 euros.<\/li>\n
    2. IBI annuel – 400 euros.<\/li>\n
    3. Le paiement annuel des int\u00e9r\u00eats hypoth\u00e9caires factur\u00e9s sur la propri\u00e9t\u00e9 est de 1 000 euros.<\/li>\n
    4. Le co\u00fbt de la collecte des ordures est de 100 euros par an.<\/li>\n
    5. D\u00e9penses communautaires – 30 euros par mois.<\/li>\n
    6. Assurance habitation – 120 euros par an.<\/li>\n
    7. La commission d'agence s'\u00e9l\u00e8ve \u00e0 160 euros.<\/li>\n
    8. Amortissement pendant 12 mois – 3% du co\u00fbt du logement, c'est-\u00e0-dire. 3600 euros.<\/li>\n<\/ol>\n

      Les revenus nets \u00e0 d\u00e9clarer en 2017 seront les suivants :<\/h3>\n

      Soustraire du revenu total de 3000 euros :<\/p>\n

        \n
      • 100 EUR IBI (un quart du total).<\/li>\n
      • 250 euros d'int\u00e9r\u00eats hypoth\u00e9caires (un quart du total).<\/li>\n
      • 25 euros pour le ramassage des ordures (un quart du total).<\/li>\n
      • 120 euros pour les d\u00e9penses de la communaut\u00e9 (la somme de trois mois de loyer).<\/li>\n
      • 30 euros pour l'assurance (un quart du paiement total).<\/li>\n
      • 60 euros – honoraires de l'agent immobilier (total).<\/li>\n
      • Amortissement 900 (un quart).<\/li>\n<\/ul>\n

        Au total, le revenu net s'\u00e9l\u00e8ve \u00e0 1415 euros, ce montant doit \u00eatre d\u00e9clar\u00e9 et l'imp\u00f4t sera d\u00e9duit de celui-ci. Bien s\u00fbr, vous pouvez avoir d'autres frais qui peuvent \u00eatre d\u00e9duits du total, comme des frais de justice ou certains frais de transport, il est donc pr\u00e9f\u00e9rable de prendre l'avis d'un sp\u00e9cialiste comp\u00e9tent, surtout si vous faites une premi\u00e8re d\u00e9claration. 2) La p\u00e9riode pendant laquelle le logement n'a pas \u00e9t\u00e9 lou\u00e9. Comme nous le savons d\u00e9j\u00e0, Hacienda facture une taxe pour la possession d'une r\u00e9sidence secondaire, ce qui signifie que les taxes doivent \u00eatre pay\u00e9es m\u00eame les jours o\u00f9 la maison \u00e9tait "libre", c'est-\u00e0-dire. \u00e9tait \u00e0 la disposition des propri\u00e9taires. Sur la base de l'exemple ci-dessus, nous calculons les nombres principaux. La p\u00e9riode de d\u00e9claration sera de 9 mois (moins la dur\u00e9e de location de la maison). En r\u00e8gle g\u00e9n\u00e9rale, la taxe pr\u00e9l\u00e8ve 1,1\u00a0% de la valeur cadastrale de la maison, ou 2\u00a0% si la derni\u00e8re \u00e9valuation cadastrale a \u00e9t\u00e9 effectu\u00e9e avant 1994. Ce montant est divis\u00e9 par 12, puis multipli\u00e9 par 9 (notre p\u00e9riode de d\u00e9claration). Le r\u00e9sultat doit \u00eatre d\u00e9clar\u00e9. Prenons un exemple.<\/p>\n

          \n
        • La valeur cadastrale est de 75 000 euros.<\/li>\n
        • 1,1% de ce montant – 825 euros.<\/li>\n
        • La dur\u00e9e du bail est de 3 mois.<\/li>\n<\/ul>\n

          Total, (825 \/ 12) *9 = 68,75*9 = 618,75 euros Ce revenu estim\u00e9 sera impos\u00e9 conform\u00e9ment au bar\u00e8me accept\u00e9. Si la propri\u00e9t\u00e9 a \u00e9t\u00e9 "vide" pendant, disons, 36 jours, alors le pourcentage doit \u00eatre divis\u00e9 par 365 (le nombre de jours dans une ann\u00e9e) et multipli\u00e9 par 36. 3) Il est \u00e9galement important de savoir que si la propri\u00e9t\u00e9 appartient \u00e0 deux personnes, tous les calculs ci-dessus doivent \u00eatre divis\u00e9s en deux parties et d\u00e9clar\u00e9s s\u00e9par\u00e9ment si une d\u00e9claration commune (Declaraci\u00f3n de la Renta conjunta) n'a pas \u00e9t\u00e9 d\u00e9pos\u00e9e.<\/p>","protected":false},"excerpt":{"rendered":"

          Le fisc espagnol a d'ores et d\u00e9j\u00e0 annonc\u00e9 qu'il\u2026<\/p>\n","protected":false},"author":1,"featured_media":12342,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,961],"tags":[],"class_list":["post-12340","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles","category-taxes-and-laws"],"yoast_head":"\nNous louons des logements pour les vacanciers : compte de r\u00e9sultat<\/title>\n<meta name=\"description\" content=\"(RU) \u0420\u0430\u0441\u0441\u043c\u043e\u0442\u0440\u0438\u043c \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043c\u043e\u043c\u0435\u043d\u0442\u044b \u043d\u0430 \u043f\u0440\u0438\u043c\u0435\u0440\u0435 \u043d\u0430\u0438\u0431\u043e\u043b\u0435\u0435 \u0440\u0430\u0441\u043f\u0440\u043e\u0441\u0442\u0440\u0430\u043d\u0435\u043d\u043d\u043e\u0439 \u0432 \u0418\u0441\u043f\u0430\u043d\u0438\u0438 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