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Option réel possible si charges > 71 %."}]]}]]}]]}],[["$","section","Micro-BIC ou réel simplifié ?",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Micro-BIC ou réel simplifié ?"}],[["$","p","Micro-BIC : abattement forfaitaire de 50 % sur les loyers (71 % pour le meublé de tourisme). Aucun amortissement ni déduction de charges réelles.",{"className":"text-sm text-muted-foreground","children":"Micro-BIC : abattement forfaitaire de 50 % sur les loyers (71 % pour le meublé de tourisme). Aucun amortissement ni déduction de charges réelles."}],["$","p","Régime réel : possibilité d’amortir le bien, les meubles et de déduire les charges (intérêts, travaux, PNO, GLI…). On neutralise souvent l’impôt pendant 10 à 15 ans.",{"className":"text-sm text-muted-foreground","children":"Régime réel : possibilité d’amortir le bien, les meubles et de déduire les charges (intérêts, travaux, PNO, GLI…). On neutralise souvent l’impôt pendant 10 à 15 ans."}],["$","p","Le passage du micro au réel est possible par simple courrier adressé au SIE avant le 1er février de l’année concernée. Le choix vaut pour deux ans et est reconductible tacitement. Gardez cette date en tête pour optimiser vos travaux.",{"className":"text-sm text-muted-foreground","children":"Le passage du micro au réel est possible par simple courrier adressé au SIE avant le 1er février de l’année concernée. Le choix vaut pour deux ans et est reconductible tacitement. Gardez cette date en tête pour optimiser vos travaux."}]],"$undefined"]}],["$","section","Amortissements LMNP",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Amortissements LMNP"}],[["$","p","Bien immobilier : amortissement linéaire sur 25 à 30 ans (soit 3 à 4 % par an).",{"className":"text-sm text-muted-foreground","children":"Bien immobilier : amortissement linéaire sur 25 à 30 ans (soit 3 à 4 % par an)."}],["$","p","Mobilier : amortissement sur 5 à 7 ans, permettant de lisser les remplacements.",{"className":"text-sm text-muted-foreground","children":"Mobilier : amortissement sur 5 à 7 ans, permettant de lisser les remplacements."}],["$","p","Les amortissements ne peuvent créer ou creuser un déficit : ils se reportent sur les années suivantes.",{"className":"text-sm text-muted-foreground","children":"Les amortissements ne peuvent créer ou creuser un déficit : ils se reportent sur les années suivantes."}],["$","p","Un expert-comptable LMNP pourra répartir les amortissements par composant (gros œuvre, toiture, électricité…) pour coller au mieux à la valeur réelle du bien. Cela maximise la durée de neutralisation de l’impôt.",{"className":"text-sm text-muted-foreground","children":"Un expert-comptable LMNP pourra répartir les amortissements par composant (gros œuvre, toiture, électricité…) pour coller au mieux à la valeur réelle du bien. Cela maximise la durée de neutralisation de l’impôt."}]],"$undefined"]}],["$","section","Quand changer de régime ?",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Quand changer de régime ?"}],[["$","p","Tant que vos charges réelles > 50 % des loyers, le régime réel reste plus intéressant.",{"className":"text-sm text-muted-foreground","children":"Tant que vos charges réelles > 50 % des loyers, le régime réel reste plus intéressant."}],["$","p","Au-delà de 72 600 € de loyers, vous basculez automatiquement au réel (sauf meublé de tourisme classé).",{"className":"text-sm text-muted-foreground","children":"Au-delà de 72 600 € de loyers, vous basculez automatiquement au réel (sauf meublé de tourisme classé)."}],["$","p","En cas de forte hausse de loyers (location saisonnière), surveillez le seuil LMP (23 k€ + revenus supérieurs à ceux du foyer).",{"className":"text-sm text-muted-foreground","children":"En cas de forte hausse de loyers (location saisonnière), surveillez le seuil LMP (23 k€ + revenus supérieurs à ceux du foyer)."}],["$","p","Si vous approchez du statut LMP, anticipez les conséquences sociales (cotisations, CFE, réintégration des amortissements en cas de sortie du statut). Un arbitrage en SCI à l’IS peut parfois être plus cohérent sur du long terme.",{"className":"text-sm text-muted-foreground","children":"Si vous approchez du statut LMP, anticipez les conséquences sociales (cotisations, CFE, réintégration des amortissements en cas de sortie du statut). Un arbitrage en SCI à l’IS peut parfois être plus cohérent sur du long terme."}]],"$undefined"]}],["$","section","LMNP et financement bancaire",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"LMNP et financement bancaire"}],[["$","p","Les banques apprécient le régime LMNP car il s’appuie sur des revenus stables. Mettez en avant vos amortissements pour prouver que la fiscalité n’érodera pas votre cash-flow pendant plusieurs années.",{"className":"text-sm text-muted-foreground","children":"Les banques apprécient le régime LMNP car il s’appuie sur des revenus stables. Mettez en avant vos amortissements pour prouver que la fiscalité n’érodera pas votre cash-flow pendant plusieurs années."}],["$","p","Préparez un prévisionnel avec trois scénarios (optimiste, médian, prudent). Incluez la taxe foncière, la vacance et la GLI pour montrer que vous connaissez vos chiffres. Votre banquier sera rassuré et plus enclin à financer un projet suivant.",{"className":"text-sm text-muted-foreground","children":"Préparez un prévisionnel avec trois scénarios (optimiste, médian, prudent). Incluez la taxe foncière, la vacance et la GLI pour montrer que vous connaissez vos chiffres. Votre banquier sera rassuré et plus enclin à financer un projet suivant."}]],"$undefined"]}]],["$","section",null,{"className":"rounded-3xl border border-border bg-card p-6","children":[["$","p",null,{"className":"text-xs font-semibold uppercase text-primary","children":"Ressources associées"}],["$","div",null,{"className":"mt-4 grid gap-4 md:grid-cols-2","children":[["$","$L6","/fiscalite-sci",{"href":"/fiscalite-sci","className":"rounded-2xl border border-border/60 p-4 transition hover:-translate-y-1 hover:border-primary/40","children":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Fiscalité SCI : comparer avec le LMNP"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Choisir le bon véhicule de détention selon vos objectifs patrimoniaux."}]]}],["$","$L6","/fiscalite-micro-foncier",{"href":"/fiscalite-micro-foncier","className":"rounded-2xl border border-border/60 p-4 transition hover:-translate-y-1 hover:border-primary/40","children":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Micro-foncier"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Cas pratique pour les locations nues (abattement 30 %)."}]]}],["$","$L6","/simulateur-tri",{"href":"/simulateur-tri","className":"rounded-2xl border border-border/60 p-4 transition hover:-translate-y-1 hover:border-primary/40","children":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Simuler TRI & cash-flow"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Intégrer l’impact fiscal et la revente dans un scénario global."}]]}]]}]]}]]}]
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