3:"$Sreact.fragment"
4:I[5801,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7970","static/chunks/7970-558c51b4added46f.js","5657","static/chunks/5657-44a2459e0dd3c515.js","7177","static/chunks/app/layout-7d45669604c054f5.js"],"ThemeProvider"]
5:I[23,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7970","static/chunks/7970-558c51b4added46f.js","5657","static/chunks/5657-44a2459e0dd3c515.js","7177","static/chunks/app/layout-7d45669604c054f5.js"],"PlausibleAnalytics"]
6:I[4839,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7119","static/chunks/app/fiscalite-sci/page-cd6df387be45ddc8.js"],""]
7:I[7970,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7970","static/chunks/7970-558c51b4added46f.js","8974","static/chunks/app/page-6cfbb19c95f32f8a.js"],"Image"]
8:I[7121,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7970","static/chunks/7970-558c51b4added46f.js","5657","static/chunks/5657-44a2459e0dd3c515.js","7177","static/chunks/app/layout-7d45669604c054f5.js"],"ThemeToggle"]
9:I[3312,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7119","static/chunks/app/fiscalite-sci/page-cd6df387be45ddc8.js"],"Button"]
a:I[5244,[],""]
b:I[3866,[],""]
c:I[1436,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7970","static/chunks/7970-558c51b4added46f.js","5657","static/chunks/5657-44a2459e0dd3c515.js","7177","static/chunks/app/layout-7d45669604c054f5.js"],"NewsletterForm"]
d:I[595,["4839","static/chunks/4839-a58897730c7f0aa4.js","7040","static/chunks/7040-f720f88956dc9df5.js","7970","static/chunks/7970-558c51b4added46f.js","5657","static/chunks/5657-44a2459e0dd3c515.js","7177","static/chunks/app/layout-7d45669604c054f5.js"],"LeadMagnet"]
e:I[6213,[],"OutletBoundary"]
10:I[6213,[],"MetadataBoundary"]
12:I[6213,[],"ViewportBoundary"]
14:I[4835,[],""]
1:HL["/_next/static/media/e4af272ccee01ff0-s.p.woff2","font",{"crossOrigin":"","type":"font/woff2"}]
2:HL["/_next/static/css/06d85d371ed1653e.css","style"]
0:{"P":null,"b":"vD09H7klX1P7oXflLCy5y","p":"","c":["","fiscalite-sci"],"i":false,"f":[[["",{"children":["fiscalite-sci",{"children":["__PAGE__",{}]}]},"$undefined","$undefined",true],["",["$","$3","c",{"children":[[["$","link","0",{"rel":"stylesheet","href":"/_next/static/css/06d85d371ed1653e.css","precedence":"next","crossOrigin":"$undefined","nonce":"$undefined"}]],["$","html",null,{"lang":"fr","suppressHydrationWarning":true,"children":["$","body",null,{"suppressHydrationWarning":true,"className":"__variable_f367f3 bg-background text-foreground","children":["$","$L4",null,{"children":[["$","$L5",null,{}],["$","header",null,{"className":"sticky top-0 z-50 border-b border-border/60 bg-background/80 backdrop-blur-lg","children":["$","div",null,{"className":"container flex items-center justify-between py-4","children":[["$","$L6",null,{"href":"/","className":"flex items-center gap-3","aria-label":"Retour à l'accueil","children":["$","$L7",null,{"src":"/logo.svg","alt":"Logo Notre Indépendance Financière","width":52,"height":52,"priority":true}]}],["$","nav",null,{"className":"hidden items-center gap-6 lg:flex","children":[["$","$L6","/#communaute",{"href":"/#communaute","className":"text-sm font-medium text-muted-foreground transition hover:text-primary","children":"Communauté"}],["$","$L6","/#portfolio",{"href":"/#portfolio","className":"text-sm font-medium text-muted-foreground transition hover:text-primary","children":"Investissements"}],["$","$L6","/#simulateurs",{"href":"/#simulateurs","className":"text-sm font-medium text-muted-foreground transition hover:text-primary","children":"Simulateurs"}],["$","$L6","/#ressources",{"href":"/#ressources","className":"text-sm font-medium text-muted-foreground transition hover:text-primary","children":"Ressources"}],["$","$L6","/cashflow",{"href":"/cashflow","className":"text-sm font-medium text-muted-foreground transition hover:text-primary","children":"Cash-flow"}]]}],["$","div",null,{"className":"flex items-center gap-2","children":[["$","$L8",null,{}],["$","$L9",null,{"asChild":true,"variant":"outline","className":"hidden md:inline-flex","children":["$","$L6",null,{"href":"/#communaute","children":"Rejoindre la communauté"}]}],["$","$L9",null,{"asChild":true,"className":"hidden lg:inline-flex","children":["$","$L6",null,{"href":"https://tally.so/r/mRPzQ4?utm_source=nif","children":"Investir dans l’immobilier"}]}],["$","$L9",null,{"variant":"outline","size":"icon","className":"lg:hidden","children":["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-menu h-4 w-4","children":[["$","line","1e0a9i",{"x1":"4","x2":"20","y1":"12","y2":"12"}],["$","line","1owob3",{"x1":"4","x2":"20","y1":"6","y2":"6"}],["$","line","yk5zj1",{"x1":"4","x2":"20","y1":"18","y2":"18"}],"$undefined"]}]}]]}]]}]}],["$","main",null,{"className":"bg-background","children":[["$","$La",null,{"parallelRouterKey":"children","segmentPath":["children"],"error":"$undefined","errorStyles":"$undefined","errorScripts":"$undefined","template":["$","$Lb",null,{}],"templateStyles":"$undefined","templateScripts":"$undefined","notFound":[["$","title",null,{"children":"404: This page could not be found."}],["$","div",null,{"style":{"fontFamily":"system-ui,\"Segoe UI\",Roboto,Helvetica,Arial,sans-serif,\"Apple Color Emoji\",\"Segoe UI Emoji\"","height":"100vh","textAlign":"center","display":"flex","flexDirection":"column","alignItems":"center","justifyContent":"center"},"children":["$","div",null,{"children":[["$","style",null,{"dangerouslySetInnerHTML":{"__html":"body{color:#000;background:#fff;margin:0}.next-error-h1{border-right:1px solid rgba(0,0,0,.3)}@media (prefers-color-scheme:dark){body{color:#fff;background:#000}.next-error-h1{border-right:1px solid rgba(255,255,255,.3)}}"}}],["$","h1",null,{"className":"next-error-h1","style":{"display":"inline-block","margin":"0 20px 0 0","padding":"0 23px 0 0","fontSize":24,"fontWeight":500,"verticalAlign":"top","lineHeight":"49px"},"children":"404"}],["$","div",null,{"style":{"display":"inline-block"},"children":["$","h2",null,{"style":{"fontSize":14,"fontWeight":400,"lineHeight":"49px","margin":0},"children":"This page could not be found."}]}]]}]}]],"notFoundStyles":[]}],["$","section",null,{"className":"container my-12","children":["$","div",null,{"className":"rounded-3xl border border-border bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Rester informé·e"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Une fois par semaine : des stratégies testées, aucun spam, un lien pour confirmer votre inscription (double opt-in)."}],["$","div",null,{"className":"mt-4 max-w-md","children":["$","$Lc",null,{}]}]]}]}]]}],["$","footer",null,{"className":"border-t border-border/70 bg-card","children":[["$","div",null,{"className":"container grid gap-10 py-12 md:grid-cols-4","children":[["$","div",null,{"className":"space-y-4","children":[["$","p",null,{"className":"text-sm font-semibold uppercase text-primary","children":"Notre Indépendance Financière"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Notre mission : fournir des méthodes fiables et des simulateurs auditables pour chaque investisseur immobilier francophone."}],["$","p",null,{"className":"text-xs text-muted-foreground","children":"Les informations publiées ont une vocation pédagogique et ne constituent pas un conseil financier individualisé."}]]}],["$","div",null,{"children":[["$","h3",null,{"className":"text-sm font-semibold text-foreground","children":"Guides essentiels"}],["$","ul",null,{"className":"mt-4 space-y-2 text-sm text-muted-foreground","children":[["$","li","signature-compromis-de-vente",{"children":["$","$L6",null,{"href":"/signature-compromis-de-vente","className":"hover:text-primary","children":"Compromis de vente : sécuriser chaque clause"}]}],["$","li","augmenter-ses-revenus",{"children":["$","$L6",null,{"href":"/augmenter-ses-revenus","className":"hover:text-primary","children":"Augmenter ses revenus pour accélérer l’investissement"}]}],["$","li","devenir-rentier",{"children":["$","$L6",null,{"href":"/devenir-rentier","className":"hover:text-primary","children":"Devenir rentier grâce à l’immobilier locatif"}]}],["$","li","pourquoi-investir",{"children":["$","$L6",null,{"href":"/pourquoi-investir","className":"hover:text-primary","children":"Pourquoi investir : raisons financières et sociétales"}]}],["$","li","comment-devenir-riche-rapidement",{"children":["$","$L6",null,{"href":"/comment-devenir-riche-rapidement","className":"hover:text-primary","children":"Comment devenir riche rapidement… et durablement"}]}]]}]]}],["$","div",null,{"children":[["$","h3",null,{"className":"text-sm font-semibold text-foreground","children":"Stratégies & simulateurs"}],["$","ul",null,{"className":"mt-4 space-y-2 text-sm text-muted-foreground","children":[[["$","li","acheter-un-immeuble-de-rapport",{"children":["$","$L6",null,{"href":"/acheter-un-immeuble-de-rapport","className":"hover:text-primary","children":"Immeuble de rapport : mode d’emploi complet"}]}],["$","li","investissement-ehpad",{"children":["$","$L6",null,{"href":"/investissement-ehpad","className":"hover:text-primary","children":"Investir en EHPAD sans surestimer le rendement"}]}],["$","li","marchand-de-biens",{"children":["$","$L6",null,{"href":"/marchand-de-biens","className":"hover:text-primary","children":"Marchand de biens : structurer des opérations agiles"}]}],["$","li","investir-airbnb",{"children":["$","$L6",null,{"href":"/investir-airbnb","className":"hover:text-primary","children":"Investir en Airbnb sans subir les régulations"}]}],["$","li","investir-crowdfunding",{"children":["$","$L6",null,{"href":"/investir-crowdfunding","className":"hover:text-primary","children":"Investir dans le crowdfunding immobilier en sécurité"}]}]],[["$","li","/calcul-rendement-locatif",{"children":["$","$L6",null,{"href":"/calcul-rendement-locatif","className":"hover:text-primary","children":"Simulateur rendement locatif"}]}],["$","li","/charges-de-copropriete",{"children":["$","$L6",null,{"href":"/charges-de-copropriete","className":"hover:text-primary","children":"Charges de copropriété"}]}],["$","li","/calcul-taux-endettement-33-pourcent",{"children":["$","$L6",null,{"href":"/calcul-taux-endettement-33-pourcent","className":"hover:text-primary","children":"Taux d’endettement 33 %"}]}]]]}]]}],["$","div",null,{"children":[["$","h3",null,{"className":"text-sm font-semibold text-foreground","children":"Ressources"}],["$","ul",null,{"className":"mt-4 space-y-2 text-sm text-muted-foreground","children":[[["$","li","pere-riche-pere-pauvre",{"children":["$","$L6",null,{"href":"/pere-riche-pere-pauvre","className":"hover:text-primary","children":"Père riche, père pauvre : leçons applicables en France"}]}],["$","li","glossaire-immobilier-investisseur",{"children":["$","$L6",null,{"href":"/glossaire-immobilier-investisseur","className":"hover:text-primary","children":"Glossaire immobilier de l’investisseur averti"}]}],["$","li","modele-tableur-plan-de-financement",{"children":["$","$L6",null,{"href":"/modele-tableur-plan-de-financement","className":"hover:text-primary","children":"Modèle tableur : plan de financement prêt à l’emploi"}]}],["$","li","checklist-visite-immobiliere",{"children":["$","$L6",null,{"href":"/checklist-visite-immobiliere","className":"hover:text-primary","children":"Checklist de visite immobilière exhaustive"}]}]],[["$","li","/assurance-pno",{"children":["$","$L6",null,{"href":"/assurance-pno","className":"hover:text-primary","children":"Assurance PNO"}]}],["$","li","/gli",{"children":["$","$L6",null,{"href":"/gli","className":"hover:text-primary","children":"GLI – loyers impayés"}]}],["$","li","/vacance-locative",{"children":["$","$L6",null,{"href":"/vacance-locative","className":"hover:text-primary","children":"Vacance locative"}]}],["$","li","/fiscalite-lmnp",{"children":["$","$L6",null,{"href":"/fiscalite-lmnp","className":"hover:text-primary","children":"Fiscalité LMNP"}]}],["$","li","/fiscalite-sci",{"children":["$","$L6",null,{"href":"/fiscalite-sci","className":"hover:text-primary","children":"Fiscalité SCI"}]}],["$","li","/fiscalite-micro-foncier",{"children":["$","$L6",null,{"href":"/fiscalite-micro-foncier","className":"hover:text-primary","children":"Micro-foncier"}]}],["$","li","/cashflow",{"children":["$","$L6",null,{"href":"/cashflow","className":"hover:text-primary","children":"Focus cash-flow"}]}]],["$","li",null,{"children":["$","$L6",null,{"href":"/mentions-legales","className":"hover:text-primary font-medium","children":"Mentions légales"}]}],["$","li",null,{"children":["$","$L6",null,{"href":"/politique-confidentialite","className":"hover:text-primary font-medium","children":"Politique de confidentialité"}]}],["$","li",null,{"children":["$","$L6",null,{"href":"/plan-du-site","className":"hover:text-primary font-medium","children":"Plan du site"}]}]]}]]}]]}],["$","div",null,{"className":"border-t border-border/50 py-6 text-center text-xs text-muted-foreground","children":["© ",2025," ","Notre Indépendance Financière"," — Tous droits réservés."]}]]}],["$","$Ld",null,{}]]}]}]}]]}],{"children":["fiscalite-sci",["$","$3","c",{"children":[null,["$","$La",null,{"parallelRouterKey":"children","segmentPath":["children","fiscalite-sci","children"],"error":"$undefined","errorStyles":"$undefined","errorScripts":"$undefined","template":["$","$Lb",null,{}],"templateStyles":"$undefined","templateScripts":"$undefined","notFound":"$undefined","notFoundStyles":"$undefined"}]]}],{"children":["__PAGE__",["$","$3","c",{"children":[["$","article",null,{"className":"container space-y-10 py-12","children":[["$","nav",null,{"className":"flex items-center gap-2 text-xs text-muted-foreground","children":[[["$","span","/",{"className":"flex items-center gap-2","children":[["$","$L6",null,{"href":"/","className":"hover:text-primary","children":"Accueil"}],["$","span",null,{"children":"/"}]]}],["$","span","/#simulateurs",{"className":"flex items-center gap-2","children":[["$","$L6",null,{"href":"/#simulateurs","className":"hover:text-primary","children":"Fiscalité"}],["$","span",null,{"children":"/"}]]}],["$","span","/fiscalite-sci",{"className":"flex items-center gap-2","children":[["$","$L6",null,{"href":"/fiscalite-sci","className":"hover:text-primary","children":"Fiscalité SCI"}],false]}]],["$","script",null,{"type":"application/ld+json","dangerouslySetInnerHTML":{"__html":"{\"@context\":\"https://schema.org\",\"@type\":\"BreadcrumbList\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https://notre-independance-financiere.fr/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalité\",\"item\":\"https://notre-independance-financiere.fr/#simulateurs\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Fiscalité SCI\",\"item\":\"https://notre-independance-financiere.fr/fiscalite-sci\"}]}"}}]]}],["$","header",null,{"className":"space-y-4 rounded-3xl border border-border bg-card p-8","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"Communauté · SCI & patrimoine"}],["$","h1",null,{"className":"text-3xl font-semibold text-foreground","children":"SCI à l’IR ou à l’IS ?"}],["$","p",null,{"className":"text-sm text-muted-foreground","children":"Démêlez l’impact fiscal de chaque régime pour aligner votre SCI sur vos objectifs."}],["$","div",null,{"className":"flex flex-wrap gap-3","children":[["$","$L9",null,{"asChild":true,"variant":"default","className":"group","children":["$","$L6",null,{"href":"/modele-tableur-plan-de-financement","children":["Comparer mes scénarios",["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-arrow-right ml-2 h-4 w-4 transition group-hover:translate-x-1","children":[["$","path","1ays0h",{"d":"M5 12h14"}],["$","path","xquz4c",{"d":"m12 5 7 7-7 7"}],"$undefined"]}]]}]}],["$","$L9",null,{"asChild":true,"variant":"secondary","className":"group","children":["$","$L6",null,{"href":"https://tally.so/r/mRPzQ4?utm_source=nif","children":["Investir dans l’immobilier",["$","svg",null,{"ref":"$undefined","xmlns":"http://www.w3.org/2000/svg","width":24,"height":24,"viewBox":"0 0 24 24","fill":"none","stroke":"currentColor","strokeWidth":2,"strokeLinecap":"round","strokeLinejoin":"round","className":"lucide lucide-arrow-right ml-2 h-4 w-4 transition group-hover:translate-x-1","children":[["$","path","1ays0h",{"d":"M5 12h14"}],["$","path","xquz4c",{"d":"m12 5 7 7-7 7"}],"$undefined"]}]]}]}]]}]]}],["$","section",null,{"className":"space-y-3 rounded-3xl border border-primary/40 bg-primary/5 p-6","children":[false,[["$","p","fiscalite-sci-intro-0",{"className":"text-sm text-muted-foreground","children":"SCI à l’IR ou à l’IS ? attire ceux qui savent ceci : La fiscalité d’une SCI se décide dès la création et impacte directement la trésorerie future. Imaginez ce que cela change : Une SCI à l’IS permet d’amortir et de réinvestir plus vite, une SCI à l’IR facilite la distribution."}],["$","p","fiscalite-sci-intro-1",{"className":"text-sm text-muted-foreground","children":"Avant de dérouler les 7 étapes, clarifiez votre objectif : Limiter la double imposition et préparer la transmission. Identifiez aussi le risque à maîtriser : Sortir d’une SCI à l’IS coûte cher si mal anticipé."}],["$","p","fiscalite-sci-intro-2",{"className":"text-sm text-muted-foreground","children":"Ce guide couvre : Comparer l’imposition des loyers, la gestion des amortissements et la taxation des dividendes pour choisir le bon régime. Il s’adresse aux profils suivants : Famille ou associés qui mutualisent un parc."}]]]}],[["$","section","1. SCI à l’IR",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"1. SCI à l’IR"}],[["$","p","1. SCI à l’IR-0",{"className":"text-sm text-muted-foreground","children":"Chaque associé déclare sa quote-part de revenus fonciers. Possibilité de micro-foncier (abattement 30 %) ou réel (déduction des charges + déficit foncier imputable sur le revenu global dans la limite de 10 700 €)."}],["$","p","1. SCI à l’IR-1",{"className":"text-sm text-muted-foreground","children":"Avantages : simplicité, transmission facilitée, plus-value des particuliers (abattement durée). Inconvénient : imposition à la TMI des associés, peu de possibilité de capitalisation."}],["$","p","1. SCI à l’IR-2",{"className":"text-sm text-muted-foreground","children":"C’est le régime idéal pour des biens familiaux ou des immeubles générant une rentabilité modérée mais stable."}]],"$undefined"]}],["$","section","2. SCI à l’IS",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"2. SCI à l’IS"}],[["$","p","2. SCI à l’IS-0",{"className":"text-sm text-muted-foreground","children":"La SCI devient assimilée à une société commerciale. Amortissement de l’immeuble, taux IS (15 % jusqu’à 42 500 €, 25 % au-delà). Idéal pour accumuler de la trésorerie et réinvestir."}],["$","p","2. SCI à l’IS-1",{"className":"text-sm text-muted-foreground","children":"Mais attention à la sortie : plus-value professionnelle avec réintégration des amortissements, distribution de dividendes soumise au PFU."}]],["$","ul",null,{"className":"list-disc space-y-1 pl-5 text-sm text-muted-foreground","children":[["$","li","2. SCI à l’IS-Comptabilité commerciale obligatoire",{"children":"Comptabilité commerciale obligatoire"}],["$","li","2. SCI à l’IS-Bénéfice imposé à l’IS puis dividendes taxés",{"children":"Bénéfice imposé à l’IS puis dividendes taxés"}],["$","li","2. SCI à l’IS-Sortie coûteuse si revente rapide",{"children":"Sortie coûteuse si revente rapide"}]]}]]}],["$","section","3. Choisir en fonction de vos objectifs",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"3. Choisir en fonction de vos objectifs"}],[["$","p","3. Choisir en fonction de vos objectifs-0",{"className":"text-sm text-muted-foreground","children":"Transmission / patrimoine familial : SCI IR pour profiter des abattements sur donations, exonérations plus-values longue durée."}],["$","p","3. Choisir en fonction de vos objectifs-1",{"className":"text-sm text-muted-foreground","children":"Opérations à forte valeur ajoutée / cash-flow à réinvestir : SCI IS pour lisser l’impôt annuel."}]],"$undefined"]}],["$","section","4. Mix IR + IS",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"4. Mix IR + IS"}],[["$","p","4. Mix IR + IS-0",{"className":"text-sm text-muted-foreground","children":"Certaines familles combinent SCI IR (résidentiel patrimonial) et SCI IS (opérations à travaux)."}],["$","p","4. Mix IR + IS-1",{"className":"text-sm text-muted-foreground","children":"Veillez à séparer les flux et les financements pour éviter la confusion fiscale."}]],"$undefined"]}],["$","section","5. Obligations",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"5. Obligations"}],[["$","p","5. Obligations-0",{"className":"text-sm text-muted-foreground","children":"Rédiger des statuts sur mesure (gérance, clauses d’agrément, cessions de parts)."}],["$","p","5. Obligations-1",{"className":"text-sm text-muted-foreground","children":"Tenue d’assemblées, dépôt des comptes à l’IS, mise à jour du registre des bénéficiaires effectifs."}],["$","p","5. Obligations-2",{"className":"text-sm text-muted-foreground","children":"En IR, le formalisme est moindre mais vous devez tout de même produire un bilan simplifié pour répartir les résultats entre associés."}]],"$undefined"]}],["$","section","6. Transmission",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"6. Transmission"}],[["$","p","6. Transmission-0",{"className":"text-sm text-muted-foreground","children":"Donner des parts en démembrement, utiliser le pacte Dutreil pour les SCI IS (sous conditions)."}],["$","p","6. Transmission-1",{"className":"text-sm text-muted-foreground","children":"Planifier une stratégie de sortie (apport-cession, donation, démembrement croisé)."}]],"$undefined"]}],["$","section","7. Comptabilité & banque",{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"7. Comptabilité & banque"}],[["$","p","7. Comptabilité & banque-0",{"className":"text-sm text-muted-foreground","children":"Ouvrez un compte bancaire par SCI. Mettez en place une comptabilité mensuelle : loyers, charges, travaux, remboursements."}],["$","p","7. Comptabilité & banque-1",{"className":"text-sm text-muted-foreground","children":"Les banques exigent des reporting réguliers. Anticipez en préparant un tableau de bord (cash-flow, trésorerie, dettes)."}]],"$undefined"]}]],["$","section",null,{"className":"space-y-3 rounded-3xl border border-border/70 bg-card p-6","children":[["$","h2",null,{"className":"text-xl font-semibold text-foreground","children":"Conclusion : garder le cap"}],[["$","p","fiscalite-sci-conclusion-0",{"className":"text-sm text-muted-foreground","children":"SCI à l’IR ou à l’IS ? n’est pas un sprint : mesurez vos résultats après chaque étape pour rester aligné avec votre objectif « Limiter la double imposition et préparer la transmission »."}],["$","p","fiscalite-sci-conclusion-1",{"className":"text-sm text-muted-foreground","children":"Capitalisez sur Une SCI à l’IS permet d’amortir et de réinvestir plus vite, une SCI à l’IR facilite la distribution sans perdre de vue Sortir d’une SCI à l’IS coûte cher si mal anticipé. Accordez-vous le rythme annoncé : Décision à figer lors de la rédaction des statuts."}],["$","p","fiscalite-sci-conclusion-2",{"className":"text-sm text-muted-foreground","children":"Entourez-vous d’un banquier, d’un mentor ou d’un pair : Famille ou associés qui mutualisent un parc progressent plus vite lorsqu’ils confrontent leurs chiffres."}]]]}],["$","section",null,{"className":"space-y-3 rounded-3xl border border-primary/30 bg-primary/5 p-6","children":[["$","p",null,{"className":"text-xs font-semibold uppercase tracking-wide text-primary","children":"Notre conseil"}],[["$","p","Faites un comparatif chiffré IR vs IS avant de signer les statuts. Un tableur bien construit vous évite des milliers d’euros mal positionnés.",{"className":"text-sm text-muted-foreground","children":"Faites un comparatif chiffré IR vs IS avant de signer les statuts. Un tableur bien construit vous évite des milliers d’euros mal positionnés."}]]]}]]}],null,["$","$Le",null,{"children":"$Lf"}]]}],{},null]},null]},null],["$","$3","h",{"children":[null,["$","$3","hAJYtvIUms_syVrM1SP4G",{"children":[["$","$L10",null,{"children":"$L11"}],["$","$L12",null,{"children":"$L13"}],["$","meta",null,{"name":"next-size-adjust"}]]}]]}]]],"m":"$undefined","G":["$14","$undefined"],"s":false,"S":true}
13:[["$","meta","0",{"name":"viewport","content":"width=device-width, initial-scale=1"}]]
11:[["$","meta","0",{"charSet":"utf-8"}],["$","title","1",{"children":"Fiscalité SCI : IR ou IS ? | Notre Indépendance Financière"}],["$","meta","2",{"name":"description","content":"Comprendre l’impact fiscal d’une SCI à l’IR ou à l’IS, optimiser vos distributions et préparer la transmission."}],["$","link","3",{"rel":"canonical","href":"https://notre-independance-financiere.fr/fiscalite-sci"}],["$","meta","4",{"property":"og:title","content":"Fiscalité SCI : IR ou IS ? | Notre Indépendance Financière"}],["$","meta","5",{"property":"og:description","content":"Comprendre l’impact fiscal d’une SCI à l’IR ou à l’IS, optimiser vos distributions et préparer la transmission."}],["$","meta","6",{"property":"og:url","content":"https://notre-independance-financiere.fr"}],["$","meta","7",{"property":"og:site_name","content":"Notre Indépendance Financière"}],["$","meta","8",{"property":"og:locale","content":"fr_FR"}],["$","meta","9",{"property":"og:image","content":"https://notre-independance-financiere.fr/og-cover.png"}],["$","meta","10",{"property":"og:image:width","content":"1200"}],["$","meta","11",{"property":"og:image:height","content":"630"}],["$","meta","12",{"property":"og:image:alt","content":"Notre Indépendance Financière"}],["$","meta","13",{"property":"og:type","content":"website"}],["$","meta","14",{"name":"twitter:card","content":"summary_large_image"}],["$","meta","15",{"name":"twitter:creator","content":"@notreindep"}],["$","meta","16",{"name":"twitter:title","content":"Fiscalité SCI : IR ou IS ? | Notre Indépendance Financière"}],["$","meta","17",{"name":"twitter:description","content":"Comprendre l’impact fiscal d’une SCI à l’IR ou à l’IS, optimiser vos distributions et préparer la transmission."}],["$","meta","18",{"name":"twitter:image","content":"https://notre-independance-financiere.fr/og-cover.png"}],["$","meta","19",{"name":"twitter:image:width","content":"1200"}],["$","meta","20",{"name":"twitter:image:height","content":"630"}],["$","meta","21",{"name":"twitter:image:alt","content":"Notre Indépendance Financière"}],["$","link","22",{"rel":"icon","href":"/favicon.ico","type":"image/x-icon","sizes":"16x16"}],["$","link","23",{"rel":"icon","href":"/icon.svg?66cc85a8b85e3cc3","type":"image/svg+xml","sizes":"any"}]]
f:null