{"id":9812,"date":"2019-05-09T00:00:00","date_gmt":"2019-05-09T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/location-habitation-principal\/"},"modified":"2019-05-09T00:00:00","modified_gmt":"2019-05-09T00:00:00","slug":"location-habitation-principal","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/location-habitation-principal\/","title":{"rendered":"Location d\u2019une partie de l\u2019habitation principale : publication des plafonds de loyer 2019"},"content":{"rendered":"<p>L\u2019administration fiscale a r\u00e9cemment publi\u00e9 les <strong>limites d\u2019exon\u00e9ration d\u2019imp\u00f4t<\/strong> pour la <strong>location d\u2019une partie de la r\u00e9sidence du bailleur<\/strong>.<\/p>\n<p>Les personnes qui louent ou sous-louent une partie de leur habitation principale peuvent \u00eatre exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu pour les produits issus de la location. Cette exon\u00e9ration s\u2019applique lorsque les pi\u00e8ces sont meubl\u00e9es et constituent la r\u00e9sidence principale du locataire (ou temporaire pour un salari\u00e9 saisonnier). Condition suppl\u00e9mentaire, le loyer per\u00e7u par le bailleur doit \u00eatre fix\u00e9 dans des limites raisonnables.<\/p>\n<p>Pour appr\u00e9cier ce caract\u00e8re \u00ab\u00a0<em>raisonnable<\/em>\u00a0\u00bb, l\u2019administration fiscale a r\u00e9cemment communiqu\u00e9 les <strong>plafonds annuels de loyer<\/strong> \u00e0 ne pas d\u00e9passer pour l\u2019ann\u00e9e\u00a02019. Ces plafonds, \u00e9tablis par m\u00e8tre carr\u00e9 de surface habitable, charges non comprises, s\u2019\u00e9l\u00e8vent \u00e0 187\u00a0\u20ac pour les locations ou sous-locations r\u00e9alis\u00e9es en \u00cele-de France, et \u00e0 138\u00a0\u20ac pour les locations ou sous-locations r\u00e9alis\u00e9es dans les autres r\u00e9gions.<\/p>\n<blockquote><p>Pour plus d&#8217;informations, n&#8217;h\u00e9sitez pas \u00e0 <a title=\"Bofip.impots.gouv | Champs d'applications des locations meubl\u00e9es\" href=\"http:\/\/bofip.impots.gouv.fr\/bofip\/3610-PGP.html?identifiant=BOI-BIC-CHAMP-40-20-20192003\" target=\"_blank\" rel=\"noopener\">consulter le BIC<\/a> sur les champs d&#8217;application des locations meubl\u00e9 du 20 mars 2019.\u00a0<\/p><\/blockquote>\n<footer><span style=\"font-size: 8pt;\"><em>Article publi\u00e9 le\u00a0<time>09 mai 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/em><\/span><\/footer>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale a r\u00e9cemment publi\u00e9 les limites d\u2019exon\u00e9ration d\u2019imp\u00f4t pour la location d\u2019une partie de la r\u00e9sidence du bailleur. Les personnes qui louent ou sous-louent une partie de leur habitation principale peuvent \u00eatre exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu pour les produits issus de la location. Cette exon\u00e9ration s\u2019applique lorsque les pi\u00e8ces sont meubl\u00e9es et constituent [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9812","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Location d\u2019une partie de l\u2019habitation principale : publication des plafonds de loyer 2019 | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/location-habitation-principal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location d\u2019une partie de l\u2019habitation principale : publication des plafonds de loyer 2019 | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale a r\u00e9cemment publi\u00e9 les limites d\u2019exon\u00e9ration d\u2019imp\u00f4t pour la location d\u2019une partie de la r\u00e9sidence du bailleur. 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