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Nouvelle Loi de finances 2025 : ce qu’il faut savoir sur la location vide et meublée

Nouvelle Loi de finances 2025 : ce qu’il faut savoir sur la location vide et meublée

Le cadre fiscal de la location vide ou meublée évolue. Le gouvernement ajuste plusieurs dispositifs afin de soutenir l’offre de logements à loyers modérés, tout en révisant les avantages fiscaux liés aux locations meublées. Notre service Junot Location & Gestion vous présente les principales mesures, leur impact et vous partage ses recommandations.

Pour les locations vides (nues)

Dispositif Loc'Avantages renforcé : Le gouvernement propose de relancer et d'améliorer le dispositif Loc'Avantages, qui incite les propriétaires à louer à des prix abordables. Les amendements au budget visent à prolonger Loc'Avantages jusqu'en 2027, en augmentant son champ d'application, son attractivité et en simplifiant son fonctionnement.

Pour les locations meublées (LMNP / LMP)

Réintégration des amortissements dans le calcul de la plus-value

• Les amortissements pratiqués sur un bien loué en meublé seront désormais réintégrés dans le calcul de la plus-value imposable lors de la revente.

• Par exemple, pour un bien acheté 200 000 € et revendu 300 000 €, avec des amortissements de 50 000 €, la plus-value imposable passera de 100 000 € à 150 000 €, augmentant ainsi l'impôt à la revente.

Modifications du régime micro-BIC

• Le seuil de chiffre d'affaires pour bénéficier du régime micro-BIC est abaissé à 15 000 €, avec un abattement réduit à 30 %.

• Les locations meublées classées (meublés de tourisme, chambres d’hôtes) bénéficient d'un abattement de 71 % jusqu’à 188 700 € ou 92 % dans les zones non tendues, sous certaines conditions.

Restrictions municipales sur les locations saisonnières

• Les municipalités pourront restreindre la durée annuelle de location à 90 jours, voire interdire les meublés de tourisme dans certaines zones particulièrement tendues.

Abrogation de la réduction d’impôt pour l’adhésion à un CGA

• La réduction d’impôt de 915 € pour les loueurs en meublé non professionnels qui adhèrent à un centre de gestion agréé (CGA) est supprimée.

LLD : Les normes à respecter pour louer Tout savoir sur le DPE

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Paris

24.06.25

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