{"id":381,"date":"2019-05-07T13:57:50","date_gmt":"2019-05-07T10:57:50","guid":{"rendered":"http:\/\/www.kontomourtos.gr\/blog\/?p=381"},"modified":"2020-12-16T20:10:56","modified_gmt":"2020-12-16T17:10:56","slug":"bail-a-terme-courte-entreprise-ou-individu","status":"publish","type":"post","link":"https:\/\/www.kontomourtos.gr\/blog\/fr\/location\/bail-a-terme-courte-entreprise-ou-individu","title":{"rendered":"Location de Courte Dure\u00e9: Personne Physique ou Morale"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><br><\/p>\n\n\n\n<p>L&#8217;exploitation d&#8217;une propri\u00e9t\u00e9 par sa mise en location, peut s&#8217;effectuer soit en qualit\u00e9 de personne physique \u00e0 titre individuel, soit par le biais d&#8217;une entreprise &#8211; personne morale. <\/p>\n\n\n\n<p>Les diff\u00e9rences entre ces deux types d&#8217;activit\u00e9, sont nombreuses, et concernent :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>La nature de l&#8217;activit\u00e9 autoris\u00e9e par la r\u00e9glementation applicable,<\/li><li>les proc\u00e9dures d\u00e9claratives et comptables,<\/li><li>les obligations fiscales, ainsi que<\/li><li>les taux d&#8217;imposition. <\/li><\/ul>\n\n\n\n<div style=\"height:65px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"> En tant qu&#8217;entreprise<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Des factures sont obligatoirement \u00e9mises au titre d&#8217;une prestation de service; <\/li><li> L&#8217;imposition concerne le b\u00e9n\u00e9fice net;  <\/li><li> Les d\u00e9penses effectu\u00e9es pour le bien immobilier concern\u00e9, sont d\u00e9duites du revenu imposable; <\/li><li>La TVA des d\u00e9penses relatives au bien immobilier concern\u00e9, sont d\u00e9duites de la TVA due; <\/li><li>L&#8217;entreprise est redevable de la TVA per\u00e7ue aupr\u00e8s des consommateurs;<\/li><li>L&#8217;entreprise est redevable de la taxe de s\u00e9jour 0,50 \u20ac par chambre et par nuit;<\/li><li>Le co\u00fbt de gestion est moyen \u00e0 \u00e9lev\u00e9. <\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"> En tant que personne physique<\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Le seul service compatible avec ce mode d&#8217;exercice est la prestation de la literie; <\/li><li>La location est limit\u00e9e \u00e0 12.000 \u20ac ou \u00e0 60 jours d&#8217;ann\u00e9e civile;<\/li><li>Obligation de la d\u00e9claration mensuelle, des r\u00e9servations: du mois courant et jusqu&#8217;au 20\u00e8me jour du mois suivant;<\/li><li>Imposition des loyers nets per\u00e7us aux taux de 15 % ;<\/li><li>Le TVA des d\u00e9penses  effectu\u00e9es pour le bien immobilier concern\u00e9 n&#8217;est pas d\u00e9ductible de la TVA per\u00e7ue;<\/li><li>Les d\u00e9penses effectu\u00e9es pour le bien immobilier concern\u00e9 ne sont pas d\u00e9ductibles du revenu imposable;<\/li><li>Pas d&#8217;\u00e9mission de factures;<\/li><li>Le\u00a0co\u00fbt\u00a0de gestion est faible.<\/li><\/ul>\n\n\n\n<div style=\"height:65px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Ainsi, le mode d&#8217;exercice d\u00e9pendra de la r\u00e9ponse aux questions suivantes: <\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>Les clients b\u00e9n\u00e9ficieront-ils d&#8217;autres services que de la fourniture de la literie? <\/li><li>Le bien sera-t-il lou\u00e9 pour une dur\u00e9e sup\u00e9rieure \u00e0 deux mois? <\/li><li>Le b\u00e9n\u00e9fice de l&#8217;activit\u00e9 sera-t-il sup\u00e9rieur \u00e0 12.000 \u20ac ?<\/li><\/ul>\n\n\n\n<p>Si la r\u00e9ponse est oui pour au moins une de ces questions, l&#8217;option  de la personnalit\u00e9 morale devra \u00eatre retenue. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Notice<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\"><li> <em>Le b\u00e9n\u00e9fice est calcul\u00e9 en enlevant du montant brut des recettes,<\/em> les diff\u00e9rents frais de gestion<em>,<\/em> y compris les taxes. <\/li><li>Les diff\u00e9rentes taxes \u00e0 prevoir sont: l&#8217;imp\u00f4t sur le revenu 22% + les pr\u00e9l\u00e8vements sociaux EFKA 2.000 \u20ac par an + la taxe municipale 0.5%<\/li><li>Le taux de la taxe sur la valeur ajout\u00e9e (TVA) est de 13% pour le service d&#8217;h\u00e9bergement de nuit, et de 24% pour les autres services (par ex. le petit d\u00e9jeuner).<\/li><li>Le co\u00fbt de gestion comprend l&#8217;imp\u00f4t, les frais de comptabilit\u00e9 et le reste des obligations de l&#8217;entreprise. <\/li><\/ol>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;exploitation d&#8217;une propri\u00e9t\u00e9 par sa mise en location, peut s&#8217;effectuer soit en qualit\u00e9 de personne physique \u00e0 titre individuel, soit par le biais d&#8217;une entreprise &#8211; personne morale. Les diff\u00e9rences entre ces deux types d&#8217;activit\u00e9, sont nombreuses, et concernent : La nature de l&#8217;activit\u00e9 autoris\u00e9e par la r\u00e9glementation applicable, les proc\u00e9dures d\u00e9claratives et comptables, les [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-381","post","type-post","status-publish","format-standard","hentry","category-location","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v18.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Location de Courte Dure\u00e9: Personne Physique ou Morale - KONTOMOURTOS blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kontomourtos.gr\/blog\/fr\/location\/bail-a-terme-courte-entreprise-ou-individu\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Location de Courte Dure\u00e9: Personne Physique ou Morale - KONTOMOURTOS blog\" \/>\n<meta property=\"og:description\" content=\"L&#8217;exploitation d&#8217;une propri\u00e9t\u00e9 par sa mise en location, peut s&#8217;effectuer soit en qualit\u00e9 de personne physique \u00e0 titre individuel, soit par le biais d&#8217;une entreprise &#8211; personne morale. 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