{"id":1381,"date":"2022-04-02T14:56:20","date_gmt":"2022-04-02T14:56:20","guid":{"rendered":"https:\/\/mamsolicitors.com\/?page_id=1381"},"modified":"2023-02-07T12:15:10","modified_gmt":"2023-02-07T12:15:10","slug":"impot-sur-les-lieux-impot-sur-les-revenus-locatifs","status":"publish","type":"page","link":"https:\/\/mamsolicitors.com\/fr\/impots-espagnols\/impot-sur-les-lieux-impot-sur-les-revenus-locatifs\/","title":{"rendered":"Es imp\u00f4ts sur les loyers"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bb30px\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb shape_type=\u00a0\u00bb\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/2&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1675772104763{padding-right: 10% !important;}\u00a0\u00bb]La loi espagnole sur les loyers pr\u00e9voit trois principaux types de loyers.<\/p>\n<ul>\n<li>La location \u00e0 long terme. Si le bien lou\u00e9 est utilis\u00e9 pour satisfaire le besoin permanent de logement du locataire.<\/li>\n<li>Location \u00e0 court terme. Si le bien est utilis\u00e9 pour couvrir les besoins temporaires de logement du locataire. Elle aura une dur\u00e9e plus courte que la location \u00e0 long terme mais plus longue que la location touristique. Le bien ne sera pas utilis\u00e9 par le locataire \u00e0 des fins touristiques.<\/li>\n<li>Locations de vacances. Chaque r\u00e9gion d\u2019Espagne a des r\u00e8gles pr\u00e9cises concernant ce type de location.<\/li>\n<\/ul>\n<p>D\u2019une mani\u00e8re g\u00e9n\u00e9rale, les lois relatives aux locations de vacances dans les diff\u00e9rentes r\u00e9gions espagnoles pr\u00e9voient que les propri\u00e9taires qui souhaitent louer leurs biens sont tenus de les enregistrer aupr\u00e8s du \u00ab\u00a0Servicio Territorial de Turismo\u00a0\u00bb ou du \u00ab\u00a0Registro Turistico\u00a0\u00bb de la r\u00e9gion o\u00f9 se trouve le bien.[\/vc_column_text][\/vc_column][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/2&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]Dans tous les cas, le propri\u00e9taire est oblig\u00e9 de soumettre le formulaire appel\u00e9 \u00ab\u00a0declaraci\u00f3n responsable\u00a0\u00bb.<br \/>\nPar ailleurs, certaines r\u00e9gions exigent un \u00ab\u00a0certificat de compatibilit\u00e9 urbanistique\u00a0\u00bb d\u00e9livr\u00e9 par la mairie comme condition pr\u00e9alable et obligatoire \u00e0 la pr\u00e9sentation de la \u00ab\u00a0d\u00e9claration responsable\u00a0\u00bb.<\/p>\n<p>Une fois que le registre touristique comp\u00e9tent a v\u00e9rifi\u00e9 que la demande soumise par le propri\u00e9taire satisfait \u00e0 toutes les exigences l\u00e9gales, le propri\u00e9taire recevra un document avec la r\u00e9f\u00e9rence pour annoncer la propri\u00e9t\u00e9 comme propri\u00e9t\u00e9 touristique (il est \u00e9galement appel\u00e9 \u00ab\u00a0licence touristique\u00a0\u00bb).<\/p>\n<p>La location d\u2019un appartement touristique est-elle soumise \u00e0 la TVA ? Il s\u2019agit d\u2019une question fr\u00e9quemment pos\u00e9e. La location d\u2019un bien immobilier sans fournir d\u2019installations h\u00f4teli\u00e8res est exon\u00e9r\u00e9e de TVA.<\/p>\n<p>Toutefois, si le propri\u00e9taire offre aux locataires des services h\u00f4teliers typiques (blanchisserie, conciergerie, etc.), la TVA doit \u00eatre factur\u00e9e. Dans ce cas, la TVA \u00e0 appliquer sera de 10% sur le prix du logement.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_background\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_image=\u00a0\u00bb1643&Prime; bg_position=\u00a0\u00bbleft top\u00a0\u00bb background_image_loading=\u00a0\u00bbdefault\u00a0\u00bb bg_repeat=\u00a0\u00bbno-repeat\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb12%\u00a0\u00bb bottom_padding=\u00a0\u00bb12%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb shape_type=\u00a0\u00bb\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1675764283421{padding-right: 10% !important;}\u00a0\u00bb]\n<h2>Non-r\u00e9sident<\/h2>\n<p>Si vous \u00eates NON-R\u00c9SIDENT en Espagne et que vous louez votre propri\u00e9t\u00e9 dans le pays, vous devez payer l\u2019imp\u00f4t sur le revenu sur le loyer au lieu de l\u2019imp\u00f4t imput\u00e9 d\u00e9crit pour les propri\u00e9t\u00e9s non lou\u00e9es.<\/p>\n<p>Vous devez pr\u00e9senter une d\u00e9claration trimestrielle \u00e0 la fin de chaque trimestre (Avril, Juillet, Octobre et Janvier de l\u2019ann\u00e9e suivante). Dans la d\u00e9claration trimestrielle, vous devez d\u00e9clarer le b\u00e9n\u00e9fice r\u00e9alis\u00e9 au cours de chaque trimestre.<\/p>\n<p>Si les fonds propres du trimestre sont N\u00c9GATIFS, vous ne devez pas pr\u00e9senter le formulaire trimestriel, mais en Janvier de l\u2019ann\u00e9e suivante, vous devez pr\u00e9senter un formulaire annuel comprenant tous les trimestres n\u00e9gatifs.<\/p>\n<p>Si vous louez certains quartiers mais que l&rsquo;autre partie du temps, la maison est NON-LIBRE, vous devez pr\u00e9senter les documents suivants:<\/p>\n<ul>\n<li>Le formulaire trimestriel pour les trimestres o\u00f9 vous avez lou\u00e9, et s\u00e9par\u00e9ment,<\/li>\n<li>Le formulaire annuel pour les p\u00e9riodes non lou\u00e9es (afin que l&rsquo;imp\u00f4t minimum soit calcul\u00e9 proportionnellement).<\/li>\n<\/ul>\n<p>D\u00e9ductions : Les d\u00e9penses d\u00e9ductibles comprennent, sans s\u2019y limiter, l\u2019\u00e9lectricit\u00e9, l\u2019eau, le gaz, les frais de publicit\u00e9, les d\u00e9penses d\u2019entretien et de r\u00e9paration du logement.<\/p>\n<p>Quelle est la base d\u2019imposition lorsqu\u2019un non-r\u00e9sident poss\u00e8de un bien lou\u00e9 en Espagne?<br \/>\nEn g\u00e9n\u00e9ral, la base imposable sera le montant re\u00e7u par le bailleur pour tous les \u00e9l\u00e9ments, y compris, le cas \u00e9ch\u00e9ant, le montant correspondant \u00e0 tous les biens transf\u00e9r\u00e9s avec le bien et \u00e0 l\u2019exclusion de la taxe sur la valeur ajout\u00e9e. Aucune d\u00e9duction, quelle qu\u2019elle soit, ne pourra \u00eatre faite sur le revenu total ainsi obtenu.<\/p>\n<p>Toutefois, dans le cas des contribuables r\u00e9sidant dans un autre \u00c9tat membre de l\u2019Union europ\u00e9enne, pour les revenus obtenus \u00e0 partir du 1er janvier 2010, et ceux r\u00e9sidant en Islande et en Norv\u00e8ge pour les revenus obtenus \u00e0 partir du 1er janvier 2015, ils peuvent d\u00e9duire des d\u00e9penses pour la d\u00e9termination de la base imposable brute, \u00e0 condition qu\u2019il soit accr\u00e9dit\u00e9 qu\u2019elles sont directement li\u00e9es aux revenus.<\/p>\n<p>En raison du BREXIT, la responsabilit\u00e9 fiscale des propri\u00e9taires qui r\u00e9sident au Royaume-Uni a \u00e9t\u00e9 modifi\u00e9e :<\/p>\n<ul>\n<li>Les loyers g\u00e9n\u00e9r\u00e9s \u00e0 partir du 01\/01\/2021 sont tax\u00e9s \u00e0 24% sur le revenu brut.<\/li>\n<li>Ils ne peuvent pas d\u00e9duire les d\u00e9penses sur les revenus locatifs.<\/li>\n<\/ul>\n<p>L\u2019imp\u00f4t sur les revenus locatifs pour les r\u00e9sidents de l\u2019UE, de l\u2019Islande et de la Norv\u00e8ge est de 19 % et ils peuvent d\u00e9duire leurs d\u00e9penses.<\/p>\n<p>L\u2019imp\u00f4t sur les revenus locatifs est de 24% pour les propri\u00e9taires du reste des pays.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb top_padding=\u00a0\u00bb3%\u00a0\u00bb bottom_padding=\u00a0\u00bb3%\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; 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width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text css=\u00a0\u00bb.vc_custom_1651848828303{padding-right: 10% !important;}\u00a0\u00bb]\n<h2>R\u00e9sident en Espagne<\/h2>\n<p>Si vous \u00eates R\u00c9SIDENT en Espagne et que vous louez votre propri\u00e9t\u00e9 dans le pays, vous devez payer l\u2019imp\u00f4t sur le revenu sur le loyer.<\/p>\n<p>Vous devez d\u00e9clarer tout revenu provenant de la location de votre propri\u00e9t\u00e9 dans la d\u00e9claration annuelle d\u2019imp\u00f4t sur le revenu (formulaire appel\u00e9 100).<br \/>\nLes d\u00e9penses d\u00e9ductibles \u00e9num\u00e9r\u00e9es ci-dessus pour les non-r\u00e9sidents s\u2019appliquent \u00e9galement aux propri\u00e9taires r\u00e9sidents qui louent des biens dans le pays.<\/p>\n<p>Vous pouvez d\u00e9duire par exemple les int\u00e9r\u00eats hypoth\u00e9caires, l\u2019assurance, l\u2019IBI, et des factures comme les frais de communaut\u00e9.<br \/>\nEn outre, dans le cas de la location de biens \u00e0 usage r\u00e9sidentiel (location longue dur\u00e9e), le b\u00e9n\u00e9fice net positif, calcul\u00e9 comme la diff\u00e9rence entre le revenu brut total et les d\u00e9penses d\u00e9ductibles, sera r\u00e9duit de 60 %, quel que soit l\u2019\u00e2ge du locataire.[\/vc_column_text][nectar_btn size=\u00a0\u00bbmedium\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb icon_family=\u00a0\u00bbnone\u00a0\u00bb text=\u00a0\u00bbAller \u00e0 Imp\u00f4t sur la Fortune\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/mamsolicitors.com\/fr\/impots-espagnols\/impot-sur-la-fortune\/\u00a0\u00bb][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbfull_width_content\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb bg_image=\u00a0\u00bb353&Prime; 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