CORBIN FINANCE 25 avenue Corneille 22000 Saint-Brieuc - 06.30.36.30.90 // 02.96.76.55.52 - contact@corbin.bzh

DEFICIT FONCIER

C'est l'une des rares astuces fiscales concernant l'immobilier qui n'a pas encore été rabotée par le gouvernement ces dernières années. Le déficit foncier, un dispositif pas toujours connu des propriétaires immobiliers qui louent un bien, n'entre en effet pas dans le périmètre des niches fiscales classiques car il relève du droit commun. Or, il permet de faire "disparaître" vos revenus fonciers, et même de diminuer vos autres revenus imposables jusqu'à 10.700 euros, en plus des autres réductions d'impôts.

A quelques jours de la date limite de déclaration des revenus (20 mai par papier, du 27 mai jusqu'au 10 juin via internet selon les départements), Challenges.fr revient sur le fonctionnement du déficit foncier en 5 questions.

1. Le déficit foncier, comment ça marche ?

Il s'agit de retrancher des loyers perçus les diverses charges (voir chapitre 2) liées au(x) bien(s) loué(s). Lorsque celles-ci sont supérieures aux revenus fonciers, on parle alors de déficit foncier. Dans ce cas, le propriétaire peut soustraire ce déficit de ses autres revenus soumis à l'impôt (salaire, dividendes perçus, etc.) dans la limite de 10.700 euros. Et s'il dépasse ce plafond, le surplus est reportable, dans les mêmes limites annuelles, pendant 10 ans.

Pour bénéficier de cet avantage, il faut adopter le régime d'imposition dit "réel" sur les revenus fonciers. Quand les loyers versés représentent plus de 15.000 euros, il s'agit du régime fiscal par défaut. Mais quand ils sont inférieurs à 15.000 euros, il faut en faire la demande auprès de l'administration car vous êtes alors normalement rattachés au régime du microfoncier. Ce dernier vous permet de réaliser un abattement forfaitaire de 30% de vos revenus locatifs. Les 70% restants sont alors ajoutés à vos autres revenus et imposés normalement, avec en plus la CSG de 15,5%. En résumé, si vous avez des charges qui pèsent plus de 30% des revenus fonciers, vous avez tout intérêt à passer au régime réel.

Tous les propriétaires immobiliers d'un bien loués peuvent jouer sur le déficit foncier pour réduire leurs impôts. De même que les personnes qui ont investi dans des SCPI (société civile de placement immobilier) "déficit foncier", des placements immobiliers papier.

2. Quelles charges sont prises en compte?

Sont pris en compte les dépenses de rénovation et d'entretien, les primes d'assurance (comme une garantie sur les loyers impayés), les charges de copropriété non imputables au locataire, l'impôt foncier, les intérêts d'emprunt si vous avez un crédit sur le dos, les honoraires de gestion (si vous passez par un professionnel) ou encore les frais de gestion au titre du temps que vous passez à régler vous-mêmes cette paperasserie (le fisc vous accorde un forfait de 20 euros par logement).

Vous devez déduire en premier lieu les intérêts d'emprunt. Ce qui n'est pas sans importance. En effet, l'administration fait une distinction entre les intérêts d'emprunt et les autres charges. Les intérêts d'emprunt ne peuvent être imputés qu'à la partie "revenus fonciers" et non aux autres revenus. Cela peut sembler compliqué de prime abord mais, avec un peu de pratique, on s'y retrouve facilement.

3. Comment calcule-t-on le déficit foncier ?

Le plus simple est encore de prendre un exemple pour bien comprendre. Mettons-nous dans la peau d'un propriétaire immobilier qui a acheté un appartement en septembre dernier et qui en profité pour le remettre à neuf.

Dans notre cas pratique :

les intérêts d'emprunt ont été de 5.000 euros sur l'année
les autres charges (travaux compris) ont représenté 30.000 euros
la location de ce bien a rapporté 4.000 euros
notre propriétaire a des revenus (autres que fonciers) imposables de 50.000 euros

S'il n'était pas au régime réel, notre propriétaire verrait ses revenus locatifs amputés de seulement 30% en microfoncier. Ses revenus globaux imposables (fonciers et autres) seraient alors de :

50.000 euros + 2.800 euros (70% de 4.000 euros de revenus fonciers) = 52.800 euros (moins la partie déductible de la CSG sur les revenus fonciers)

En utilisant le régime réel, notre propriétaire ferait de substantielles économies, si on se réfère aux règles d'imputation des déficits. En effet, l'ensemble de ses charges foncières représentent 35.000 euros. Dans ce cas, il faut d'abord retrancher aux revenus les intérêts d'emprunt, ce qui nous donne :

4.000 euros – 5.000 euros = -1.000 euros

Ces 1.000 euros d'intérêts ne peuvent pas être déduits des autres revenus. En revanche, ils pourront s'ajouter aux charges des années suivantes pour diminuer les revenus fonciers, pendant au maximum 10 ans.

Ensuite, on retranche aux autres revenus imposables le reste des charges, soit 30.000 euros, dans la limite de 10.700 euros. Ce qui nous donne :

50.000 euros – 10.700 euros = 39.300 euros de revenus imposables

Là encore, la différence entre le plafond de 10.700 euros de déduction et les 30.000 euros de charges pourra être déduite les 10 années suivantes. Soit 19.300 euros de charges foncières en plus pour la déclaration de revenus en année N+1.

4. Quel montant d'impôt peut-on économiser?

Tout dépend bien sûr de votre niveau d'imposition. Mais, de façon assez classique, plus vous payez d'impôts et plus ce dispositif est intéressant. Reprenons notre exemple ci-dessus.

 

Si notre propriétaire s'était contenté du régime micro foncier, il aurait eu des revenus globaux de 52.800 euros, ce qui correspond (pour un célibataire sans enfant et ne profitant d'aucune niche fiscale) à environ 10.660 euros, avec les taux applicables aujourd'hui et la CSG de 15,5% sur les loyers.

En revanche, avec le déficit foncier utilisé à plein, il ne déclare plus que 39.300 euros.

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