{"id":8207,"date":"2022-04-13T14:51:02","date_gmt":"2022-04-13T12:51:02","guid":{"rendered":"https:\/\/natureetresidencevillage.com\/?p=8207"},"modified":"2026-10-20T13:55:52","modified_gmt":"2026-10-20T11:55:52","slug":"pourquoi-louer-en-lmp-ou-lmnp","status":"publish","type":"post","link":"https:\/\/natureetresidencevillage.com\/en\/blog\/pourquoi-louer-en-lmp-ou-lmnp\/","title":{"rendered":"Why rent in LMP or LMNP?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8207\" class=\"elementor elementor-8207\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8087a45 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8087a45\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96b66c8\" data-id=\"96b66c8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-229f966 elementor-widget elementor-widget-image\" data-id=\"229f966\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"463\" height=\"1024\" src=\"https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-463x1024.jpg\" class=\"attachment-large size-large wp-image-8210\" alt=\"\" srcset=\"https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-463x1024.jpg 463w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-136x300.jpg 136w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-768x1699.jpg 768w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-694x1536.jpg 694w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-926x2048.jpg 926w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-5x12.jpg 5w, https:\/\/natureetresidencevillage.com\/wp-content\/uploads\/2022\/04\/pourquoi-louer-en-lmp-ou-lmnp-scaled.jpg 904w\" sizes=\"(max-width: 463px) 100vw, 463px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7e8f9a elementor-widget elementor-widget-text-editor\" data-id=\"d7e8f9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Louer votre r\u00e9sidence secondaire meubl\u00e9e, c&rsquo;est entrer dans le monde des BIC et choisir un statut&nbsp;: loueur meubl\u00e9 non professionnel (LMNP) ou professionnel (LMP). La diff\u00e9rence se joue sur vos recettes et sur votre situation, et change l&rsquo;imposition comme les cotisations. <strong>Nature &amp; R\u00e9sidence Village<\/strong> fait le point, \u00e0 titre informatif.<\/p><h2>L&rsquo;essentiel \u00e0 retenir<\/h2><ul><li>La grande majorit\u00e9 des propri\u00e9taires qui louent une r\u00e9sidence secondaire rel\u00e8vent du LMNP.<\/li><li>Le statut LMP suppose notamment des recettes sup\u00e9rieures \u00e0 23&nbsp;000&nbsp;\u20ac par an, et sup\u00e9rieures aux autres revenus d&rsquo;activit\u00e9 du foyer.<\/li><li>En LMNP, vous choisissez entre le micro-BIC (abattement forfaitaire) et le r\u00e9gime r\u00e9el (d\u00e9duction des charges et amortissement).<\/li><li>Les r\u00e8gles \u00e9voluent&nbsp;: v\u00e9rifiez les seuils en vigueur et faites-vous conseiller par un expert-comptable.<\/li><\/ul><h2>LMNP ou LMP&nbsp;: la diff\u00e9rence<\/h2><table><tbody><tr><td><strong><\/strong><\/td><td><strong>LMNP<\/strong><\/td><td><strong>LMP<\/strong><\/td><\/tr><tr><td>Recettes annuelles<\/td><td>Moins de 23&nbsp;000&nbsp;\u20ac ou revenus locatifs non pr\u00e9pond\u00e9rants<\/td><td>Plus de 23&nbsp;000&nbsp;\u20ac et plus que les autres revenus d&rsquo;activit\u00e9 du foyer<\/td><\/tr><tr><td>Imposition<\/td><td>BIC, micro-BIC ou r\u00e9gime r\u00e9el<\/td><td>BIC professionnels, r\u00e9gime r\u00e9el en g\u00e9n\u00e9ral<\/td><\/tr><tr><td>Cotisations sociales<\/td><td>Pr\u00e9l\u00e8vements sociaux sur les revenus du patrimoine, sauf exceptions<\/td><td>Cotisations sociales de non-salari\u00e9<\/td><\/tr><tr><td>D\u00e9ficit<\/td><td>Imputable sur les seuls revenus meubl\u00e9s des ann\u00e9es suivantes<\/td><td>Peut s&rsquo;imputer sur le revenu global<\/td><\/tr><tr><td>Plus-value \u00e0 la revente<\/td><td>R\u00e9gime des particuliers<\/td><td>R\u00e9gime des plus-values professionnelles, sous conditions<\/td><\/tr><\/tbody><\/table><p>Ce tableau donne les grandes lignes. Les seuils et les r\u00e8gles de d\u00e9tail changent r\u00e9guli\u00e8rement&nbsp;: consultez impots.gouv.fr ou un professionnel pour votre situation.<\/p><h2>Micro-BIC ou r\u00e9gime r\u00e9el en LMNP<\/h2><ul><li><strong>Le micro-BIC<\/strong> applique un abattement forfaitaire sur vos recettes. Les taux et plafonds diff\u00e8rent selon le type de location (longue dur\u00e9e, meubl\u00e9 de tourisme class\u00e9 ou non) et ont \u00e9t\u00e9 modifi\u00e9s pour la location de courte dur\u00e9e par la loi Le Meur.<\/li><li><strong>Le r\u00e9gime r\u00e9el<\/strong> permet de d\u00e9duire les charges r\u00e9elles et d&rsquo;amortir le bien et le mobilier. Il est souvent plus int\u00e9ressant quand les charges sont \u00e9lev\u00e9es, et sa tenue de comptabilit\u00e9 justifie souvent un expert-comptable.<\/li><\/ul><p>Depuis 2025, les amortissements d\u00e9duits en LMNP sont en principe r\u00e9int\u00e9gr\u00e9s dans le calcul de la plus-value \u00e0 la revente, sauf exceptions. \u00c0 int\u00e9grer dans votre simulation.<\/p><h2>Et pour un cottage en parc r\u00e9sidentiel de loisirs&nbsp;?<\/h2><p>La location meubl\u00e9e d&rsquo;une r\u00e9sidence secondaire rel\u00e8ve dans la plupart des cas du LMNP. Les services de gestion propos\u00e9s varient selon les domaines, et la location doit respecter le r\u00e8glement du parc. Pour une vue d&rsquo;ensemble, consultez notre guide sur la <a href=\"https:\/\/natureetresidencevillage.com\/blog\/louer-residence-secondaire-rentable\/\">location d&rsquo;une r\u00e9sidence secondaire<\/a> et notre page <a href=\"https:\/\/natureetresidencevillage.com\/achat-en-lmnp\/\">achat en LMNP<\/a>.<\/p><h2>Deux situations pour comprendre<\/h2><ul><li><strong>Vous louez votre cottage quelques semaines par an<\/strong>&nbsp;: vous restez tr\u00e8s probablement en LMNP. Le choix se joue alors entre micro-BIC et r\u00e9gime r\u00e9el, selon vos charges.<\/li><li><strong>Vous louez plusieurs biens toute l&rsquo;ann\u00e9e et ces loyers d\u00e9passent 23&nbsp;000&nbsp;\u20ac et vos autres revenus d&rsquo;activit\u00e9<\/strong>&nbsp;: vous pouvez basculer en LMP, avec les cotisations sociales et le r\u00e9gime de plus-values qui l&rsquo;accompagnent.<\/li><\/ul><p>Ces exemples sont illustratifs et ne remplacent pas une analyse de votre situation.<\/p><div style=\"background:rgba(18,79,109,0.06);border-left:4px solid #124F6D;border-radius:6px;padding:20px 24px;margin:28px 0;\"><p style=\"margin:0 0 8px;font-weight:700;color:#124F6D;text-transform:uppercase;letter-spacing:0.5px;font-size:14px;\">Le conseil de Nature &amp; R\u00e9sidence Village<\/p><p style=\"margin:0;\">Avant de choisir votre r\u00e9gime, estimez vos recettes r\u00e9elles et vos charges. Un expert-comptable vous indiquera le statut et le r\u00e9gime les plus adapt\u00e9s \u00e0 votre situation patrimoniale.<\/p><\/div><p>Pour \u00e9tudier votre projet, <a href=\"https:\/\/natureetresidencevillage.com\/contact\/\">contactez l&rsquo;\u00e9quipe<\/a> ou d\u00e9couvrez nos <a href=\"https:\/\/natureetresidencevillage.com\/nos-programmes\/\">programmes<\/a>.<\/p><h2>FAQ&nbsp;: LMP ou LMNP<\/h2><style>\n.nrv-faq{margin-top:10px;}\n.nrv-faq-item{border-bottom:1px solid #D5D8DC;}\n.nrv-faq-item:last-child{border-bottom:none;}\n.nrv-faq-item summary{list-style:none;cursor:pointer;display:flex;align-items:center;gap:12px;padding:15px 0;}\n.nrv-faq-item summary::-webkit-details-marker{display:none;}\n.nrv-faq-item summary h3{display:inline;margin:0;font-size:20px;font-weight:400;color:#94A280;}\n.nrv-faq-item summary .nrv-faq-icon{font-size:18px;color:#94A280;width:20px;text-align:center;flex-shrink:0;}\n.nrv-faq-item summary .nrv-faq-icon-open{display:none;}\n.nrv-faq-item[open] summary .nrv-faq-icon-closed{display:none;}\n.nrv-faq-item[open] summary .nrv-faq-icon-open{display:inline;}\n.nrv-faq-item .nrv-faq-answer{padding:0 0 18px 32px;font-size:15px;color:#414141;}\n.nrv-faq-item .nrv-faq-answer p{margin:0;}\n<\/style><div class=\"nrv-faq\"><details class=\"nrv-faq-item\"><summary><span class=\"nrv-faq-icon nrv-faq-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span><span class=\"nrv-faq-icon nrv-faq-icon-open\"><i class=\"fas fa-caret-up\"><\/i><\/span><h3>Quelle est la diff\u00e9rence entre LMNP et LMP&nbsp;?<\/h3><\/summary><div class=\"nrv-faq-answer\"><p>Le LMP concerne les loueurs dont les recettes d\u00e9passent 23&nbsp;000&nbsp;\u20ac par an et les autres revenus d&rsquo;activit\u00e9 du foyer. Les autres rel\u00e8vent du LMNP. Imposition, cotisations sociales et plus-values diff\u00e8rent.<\/p><\/div><\/details><details class=\"nrv-faq-item\"><summary><span class=\"nrv-faq-icon nrv-faq-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span><span class=\"nrv-faq-icon nrv-faq-icon-open\"><i class=\"fas fa-caret-up\"><\/i><\/span><h3>Quel statut choisir pour une r\u00e9sidence secondaire lou\u00e9e&nbsp;?<\/h3><\/summary><div class=\"nrv-faq-answer\"><p>Dans la plupart des cas, la location occasionnelle d&rsquo;une r\u00e9sidence secondaire rel\u00e8ve du LMNP. Seule une activit\u00e9 de location importante peut conduire au LMP.<\/p><\/div><\/details><details class=\"nrv-faq-item\"><summary><span class=\"nrv-faq-icon nrv-faq-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span><span class=\"nrv-faq-icon nrv-faq-icon-open\"><i class=\"fas fa-caret-up\"><\/i><\/span><h3>Vaut-il mieux le micro-BIC ou le r\u00e9gime r\u00e9el&nbsp;?<\/h3><\/summary><div class=\"nrv-faq-answer\"><p>Le micro-BIC est simple mais forfaitaire. Le r\u00e9gime r\u00e9el permet de d\u00e9duire les charges et d&rsquo;amortir le bien, il devient int\u00e9ressant quand les charges sont \u00e9lev\u00e9es. Faites une simulation avec un expert-comptable.<\/p><\/div><\/details><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":8208,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[25,353],"tags":[],"class_list":["post-8207","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-presse"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pourquoi louer en LMP ou LMNP ? - Nature et R\u00e9sidence Village<\/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:\/\/natureetresidencevillage.com\/en\/blog\/pourquoi-louer-en-lmp-ou-lmnp\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pourquoi louer en LMP ou LMNP ? 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