{"id":9478,"date":"2020-02-10T14:00:00","date_gmt":"2020-02-10T13:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2020\/02\/10\/location-dune-partie-de-lhabitation-principale-publication-des-plafonds-de-loyer-2020\/"},"modified":"2020-03-19T12:02:15","modified_gmt":"2020-03-19T11:02:15","slug":"location-dune-partie-de-lhabitation-principale-publication-des-plafonds-de-loyer-2020","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2020\/02\/10\/location-dune-partie-de-lhabitation-principale-publication-des-plafonds-de-loyer-2020\/","title":{"rendered":"Location d\u2019une partie de l\u2019habitation principale\u00a0: publication des plafonds de loyer\u00a02020"},"content":{"rendered":"<p>Les personnes qui louent ou sous-louent une partie de leur habitation principale peuvent \u00eatre exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu pour les produits issus de la location. Cette exon\u00e9ration s\u2019applique lorsque les pi\u00e8ces sont meubl\u00e9es et constituent la r\u00e9sidence principale du locataire (ou temporaire pour un salari\u00e9 saisonnier). Condition suppl\u00e9mentaire, le loyer per\u00e7u par le bailleur doit \u00eatre fix\u00e9 dans des limites raisonnables.<\/p>\n<p>Pour appr\u00e9cier ce caract\u00e8re \u00ab\u00a0raisonnable\u00a0\u00bb, l\u2019administration fiscale a r\u00e9cemment communiqu\u00e9 les plafonds annuels de loyer \u00e0 ne pas d\u00e9passer pour l\u2019ann\u00e9e\u00a02020. Ces plafonds, \u00e9tablis par m\u00e8tre carr\u00e9 de surface habitable, charges non comprises, s\u2019\u00e9l\u00e8vent \u00e0 190\u00a0\u20ac pour les locations ou sous-locations r\u00e9alis\u00e9es en \u00cele-de France, et \u00e0 140\u00a0\u20ac pour les locations ou sous-locations r\u00e9alis\u00e9es dans les autres r\u00e9gions.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/3610-PGP.html\" class=\"target-blank\"><br \/>\n               BOI-BIC-CHAMP-40-20 du 5\u00a0f\u00e9vrier\u00a02020<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2020<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale a r\u00e9cemment publi\u00e9 les limites d\u2019exon\u00e9ration d\u2019imp\u00f4t pour la location d\u2019une partie de la r\u00e9sidence du bailleur.<\/p>\n","protected":false},"author":5,"featured_media":9479,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38,36],"tags":[44],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/9478"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=9478"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/9478\/revisions"}],"predecessor-version":[{"id":9611,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/9478\/revisions\/9611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/9479"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=9478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=9478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=9478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}