{"id":14310,"date":"2022-02-25T11:00:00","date_gmt":"2022-02-25T10:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2022\/02\/25\/location-dune-partie-de-lhabitation-principale-publication-des-plafonds-de-loyer-2022\/"},"modified":"2022-04-14T12:00:14","modified_gmt":"2022-04-14T10:00:14","slug":"location-dune-partie-de-lhabitation-principale-publication-des-plafonds-de-loyer-2022","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2022\/02\/25\/location-dune-partie-de-lhabitation-principale-publication-des-plafonds-de-loyer-2022\/","title":{"rendered":"Location d\u2019une partie de l\u2019habitation principale\u00a0: publication des plafonds de loyer\u00a02022"},"content":{"rendered":"

Les personnes qui louent ou qui sous-louent une partie de leur habitation principale peuvent \u00eatre exon\u00e9r\u00e9es d\u2019imp\u00f4t sur le revenu pour les sommes d\u2019argent issues de cette location. Cette exon\u00e9ration s\u2019applique \u00e0 condition que les pi\u00e8ces soient meubl\u00e9es et qu\u2019elles constituent la r\u00e9sidence principale du locataire (ou la r\u00e9sidence 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

\n Pr\u00e9cision\u00a0:<\/span> cette exon\u00e9ration devrait prendre fin au 31\u00a0d\u00e9cembre\u00a02023.<\/p>\n

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\u00a02022. Ces plafonds, \u00e9tablis par m\u00e8tre carr\u00e9 de surface habitable, charges non comprises, s\u2019\u00e9l\u00e8vent \u00e0 192\u00a0\u20ac pour les locations ou sous-locations consenties en \u00cele-de France, et \u00e0 142\u00a0\u20ac pour celles consenties dans les autres r\u00e9gions.<\/p>\n


\n BOI-BIC-CHAMP-40-20 du 23\u00a0f\u00e9vrier\u00a02022
\n <\/a><\/cite><\/p>\n

Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019administration fiscale vient de publier 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":14311,"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":[],"class_list":["post-14310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","category-patrimoine","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14310"}],"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=14310"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/14310\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/14311"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=14310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=14310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=14310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}