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Base imposable 4 100 €."}]]}],["$","div","Seuil bascule",{"className":"rounded-2xl border border-border/60 bg-card p-4","children":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Seuil bascule"}],["$","p",null,{"className":"text-2xl font-semibold text-primary","children":"Charges > 2 700 €"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Au-delà de 30 % des loyers, le régime réel devient plus intéressant."}]]}]]}]]}],[["$","section","Conditions d’accès",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Conditions d’accès"}],[["$","p","Loyers bruts (avant charges) inférieurs à 15 000 € par foyer fiscal.",{"className":"text-sm text-muted-foreground","children":"Loyers bruts (avant charges) inférieurs à 15 000 € par foyer fiscal."}],["$","p","Location nue uniquement (pas de meublé). Compatible SCI à l’IR si les associés remplissent les conditions.",{"className":"text-sm text-muted-foreground","children":"Location nue uniquement (pas de meublé). Compatible SCI à l’IR si les associés remplissent les conditions."}],["$","p","Abattement forfaitaire de 30 % à la place des charges réelles.",{"className":"text-sm text-muted-foreground","children":"Abattement forfaitaire de 30 % à la place des charges réelles."}]],"$undefined"]}],["$","section","Quand rester au micro-foncier ?",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Quand rester au micro-foncier ?"}],[["$","p","Si vos charges réelles sont inférieures à 30 % des loyers et que vous souhaitez une gestion fiscale simplifiée.",{"className":"text-sm text-muted-foreground","children":"Si vos charges réelles sont inférieures à 30 % des loyers et que vous souhaitez une gestion fiscale simplifiée."}],["$","p","Si vous débutez avec un premier investissement nu sans travaux importants.",{"className":"text-sm text-muted-foreground","children":"Si vous débutez avec un premier investissement nu sans travaux importants."}],["$","p","Le micro-foncier est aussi pertinent lorsque vous louez à des organismes publics ou que vous pratiquez le bail mobilité (pas de travaux lourds, charges limitées).",{"className":"text-sm text-muted-foreground","children":"Le micro-foncier est aussi pertinent lorsque vous louez à des organismes publics ou que vous pratiquez le bail mobilité (pas de travaux lourds, charges limitées)."}]],"$undefined"]}],["$","section","Basculer vers le réel",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Basculer vers le réel"}],[["$","p","Travaux supérieurs à 6 000 €, intérêts d’emprunt ou PNO/GLI élevés.",{"className":"text-sm text-muted-foreground","children":"Travaux supérieurs à 6 000 €, intérêts d’emprunt ou PNO/GLI élevés."}],["$","p","Possibilité de repasser au micro après 3 ans minimum de régime réel.",{"className":"text-sm text-muted-foreground","children":"Possibilité de repasser au micro après 3 ans minimum de régime réel."}],["$","p","Le régime réel permet de déduire les intérêts d’emprunt, les frais de gestion, les primes d’assurance ainsi que les provisions pour travaux votés en AG. Si vous achetez un bien à rénover, cette option est souvent incontournable.",{"className":"text-sm text-muted-foreground","children":"Le régime réel permet de déduire les intérêts d’emprunt, les frais de gestion, les primes d’assurance ainsi que les provisions pour travaux votés en AG. Si vous achetez un bien à rénover, cette option est souvent incontournable."}]],"$undefined"]}],["$","section","Micro-foncier et financement",{"className":"space-y-3 rounded-3xl border border-border/60 bg-card/80 p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Micro-foncier et financement"}],[["$","p","Les banques demandent de plus en plus un prévisionnel intégrant la fiscalité. Même si vous restez au micro-foncier, montrez à votre conseiller que vous avez simulé le passage au réel en cas de gros travaux.",{"className":"text-sm text-muted-foreground","children":"Les banques demandent de plus en plus un prévisionnel intégrant la fiscalité. Même si vous restez au micro-foncier, montrez à votre conseiller que vous avez simulé le passage au réel en cas de gros travaux."}],["$","p","Sur un portefeuille supérieur à 5 lots, basculer une partie en SCI ou opter pour le réel peut améliorer la trésorerie. Le micro-foncier reste une porte d’entrée simple mais doit être réévalué tous les deux ans.",{"className":"text-sm text-muted-foreground","children":"Sur un portefeuille supérieur à 5 lots, basculer une partie en SCI ou opter pour le réel peut améliorer la trésorerie. Le micro-foncier reste une porte d’entrée simple mais doit être réévalué tous les deux ans."}]],"$undefined"]}]],["$","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":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Fiscalité SCI"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Comparer micro-foncier et SCI à l’IR pour un parc familial."}]]}],["$","$L6","/premier-investissement-immobilier",{"href":"/premier-investissement-immobilier","className":"rounded-2xl border border-border/60 p-4 transition hover:-translate-y-1 hover:border-primary/40","children":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Deuxième investissement"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Check-list pour anticiper les travaux et charges accrues."}]]}],["$","$L6","/calcul-rendement-locatif",{"href":"/calcul-rendement-locatif","className":"rounded-2xl border border-border/60 p-4 transition hover:-translate-y-1 hover:border-primary/40","children":[["$","p",null,{"className":"text-sm font-semibold text-foreground","children":"Simuler le rendement brut/net"}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Incorporez la taxe foncière et les assurances pour vérifier vos seuils."}]]}]]}]]}]]}]
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