{"id":39555,"date":"2025-01-17T05:46:01","date_gmt":"2025-01-17T05:46:01","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=39555"},"modified":"2025-01-26T04:19:19","modified_gmt":"2025-01-26T04:19:19","slug":"mon-premier-locale-a-louer","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/mon-premier-locale-a-louer\/","title":{"rendered":"Mon premier locale \u00e0 louer"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39555\" class=\"elementor elementor-39555\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c962067 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c962067\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee215a6\" data-id=\"ee215a6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee0b0d8 elementor-widget elementor-widget-text-editor\" data-id=\"ee0b0d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><i>Vous souhaitez investir dans l&rsquo;immobilier et vous avez l&rsquo;opportunit\u00e9 d&rsquo;acheter <\/i><i>un bien d&rsquo;occasion, d\u00e9j\u00e0 lou\u00e9, qui offre un bon retour sur investissement.<\/i><\/p><p>Qui n&rsquo;a jamais pens\u00e9 \u00e0 acheter un bien immobilier pour en tirer profit ? En principe, c&rsquo;est une bonne id\u00e9e et nous allons vous donner quelques conseils pour que vous ne payiez pas trop d&rsquo;imp\u00f4ts.<\/p><p>Nous allons parler de l&rsquo;autoliquidation, souvent m\u00e9connue lorsqu&rsquo;il s&rsquo;agit d&rsquo;acheter des locaux.<\/p><p>C&rsquo;est pourtant un bon outil pour l&rsquo;achat et la location de locaux.<\/p><p class=\"p1\"><i>Si c&rsquo;est la <\/i><i>premi\u00e8re fois que vous louez des locaux, jetez un coup d&rsquo;\u0153il aux aspects fiscaux \u00e0 prendre en consid\u00e9ration.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-76b5f2d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"76b5f2d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8e98507\" data-id=\"8e98507\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b818349 elementor-widget elementor-widget-heading\" data-id=\"b818349\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taxation de l'achat de locaux<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1957b51 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1957b51\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-51ae2d6\" data-id=\"51ae2d6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-663a767 elementor-widget elementor-widget-text-editor\" data-id=\"663a767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Renuncia a la exenci\u00f3n del IVA\u00a0<\/h3><h4 class=\"p2\">Segunda transmisi\u00f3n<\/h4><p class=\"p2\">Si usted adquiere un local usado, al tratarse de una segunda transmisi\u00f3n la compraventa <strong>estar\u00e1 exenta de IVA.<\/strong><\/p><p class=\"p2\">As\u00ed pues, en principio <strong>deber\u00e1 tributar por el Impuesto sobre Transmisiones Patrimoniales (ITP-TPO<\/strong>) a un tipo de entre el 6 y el 11% (seg\u00fan la comunidad aut\u00f3noma) sobre el mayor valor de entre el de transmisi\u00f3n y el valor de referencia del <span class=\"s2\">inmueble ( los locales no suelen tener valor de referencia, de momento)<\/span><span class=\"s2\">.<\/span><\/p><p class=\"p4\">Esta regla tiene algunas excepciones.<\/p><p class=\"p4\">As\u00ed, las segundas entregas de bienes inmuebles tributan por IVA en los siguientes supuestos:<\/p><ul><li class=\"p4\">Cuando son realizadas en el ejercicio de una opci\u00f3n de compra inherente a un contrato de arrendamiento por empresas dedicadas al arrendamiento financiero.<\/li><li class=\"p4\">Cuando la edificaci\u00f3n vaya a ser rehabilitada por el adquirente.<\/li><li class=\"p4\">Cuando la edificaci\u00f3n vaya a ser demolida con car\u00e1cter previo a una nueva promoci\u00f3n.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-efb5dce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"efb5dce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c364d12\" data-id=\"c364d12\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c82b1ed elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"c82b1ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/declaraciones-informativas-otros-impuestos-tasas\/impuesto-sobre-transmisiones-patrimoniales-actos-juridicos\/itp-ajd-transmisiones-derechos-reales-fianzas.html\" rel=\"noopener\">ITP-TPO<\/a><\/strong> est l&rsquo;acronyme de transfer tax &#8211; impuesto sobre transmisiones patrimoniales onerosas &#8211; transfert de propri\u00e9t\u00e9 \u00e0 titre on\u00e9reux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d9c6e03 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d9c6e03\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b3ea0b3\" data-id=\"b3ea0b3\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2781e85 elementor-widget elementor-widget-text-editor\" data-id=\"2781e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Louer les locaux avec la TVA.<\/h3><p class=\"p1\">La taxe ITP-TPO pose un probl\u00e8me car, contrairement \u00e0 la TVA, la <strong> taxe<\/strong> <strong>ITP<\/strong> <strong> n&rsquo;est pas d\u00e9ductible<\/strong> et implique un co\u00fbt d&rsquo;achat plus \u00e9lev\u00e9.<\/p><p class=\"p1\">Il convient toutefois de rappeler qu&rsquo;il est <strong>possible de renoncer \u00e0 l&rsquo;exon\u00e9ration de la TVA<\/strong>, de sorte que la TVA est per\u00e7ue \u00e0 la place de l&rsquo;ITP-TPO.<\/p><p class=\"p1\">Cela est possible si les conditions suivantes sont remplies :<\/p><ul><li class=\"p1\">Si vous avez l&rsquo;intention d&rsquo;utiliser le bien dans le cadre d&rsquo;une activit\u00e9 qui <strong>vous permettra de d\u00e9duire tout ou partie de la TVA<\/strong>pay\u00e9e (si vous allez le louer en facturant la TVA, cette condition sera remplie).<\/li><li class=\"p1\"><span style=\"color: #ff0000;\">TR\u00c8S IMPORTANT<\/span>: si le vendeur est un homme d&rsquo;affaires et qu&rsquo;il <strong>utilise le bien dans le cadre de son activit\u00e9<\/strong> (par exemple, s&rsquo;il est un avocat qui y a son bureau, ou s&rsquo;il est un agent immobilier qui y exerce son activit\u00e9, ou s&rsquo;il loue simplement le bien \u00e0 un tiers), cette condition est remplie.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-667d9ac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"667d9ac\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e4a0a7f\" data-id=\"e4a0a7f\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fc81450 elementor-widget elementor-widget-heading\" data-id=\"fc81450\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Effets de la renonciation au PTI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-a8a5828 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8a5828\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4e8aed\" data-id=\"a4e8aed\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-228473f elementor-widget elementor-widget-text-editor\" data-id=\"228473f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Droit de timbre Droit de timbre (DJA)<\/h3><p>Comme vous louez les locaux avec la TVA, il est g\u00e9n\u00e9ralement <strong>dans votre int\u00e9r\u00eat de<\/strong> renoncer \u00e0 l&rsquo;exon\u00e9ration :<\/p><ul><li class=\"p1\">Si la renonciation est accept\u00e9e, le vendeur <strong>devra facturer la vente<\/strong> des locaux hors TVA.<\/li><li class=\"p1\">Dans ce cas, il y aura<span style=\"color: #ff0000;\"><strong>\u00ab\u00a0autoliquidation<\/strong><\/span>\u00a0\u00bb (ISP), de sorte que <strong>vous devrez d\u00e9duire la TVA<\/strong> dans la d\u00e9claration fiscale trimestrielle applicable au transfert (21 % dans le cas des locaux).<\/li><\/ul><p>Cette auto-d\u00e9duction <strong><span style=\"text-decoration: underline;\">n&rsquo;entra\u00eenera pas un co\u00fbt plus \u00e9lev\u00e9 pour vous,<\/span><\/strong> car en principe, \u00e9tant donn\u00e9 que les locaux seront lou\u00e9s avec la TVA,<strong> vous aurez \u00e9galement le droit de d\u00e9duire la TVA<\/strong> en amont.<\/p><ul><li class=\"p1\"><strong>Vous ne devrez payer que le<\/strong> droit de <strong>timbre<\/strong> (ITP-AJD).<\/li><\/ul><p class=\"p1\">Cet imp\u00f4t varie <strong>entre 1,5 et 2,5 %<\/strong> de la valeur assignable du bien, selon la communaut\u00e9 autonome.<\/p><p>Cette taxe sera ajout\u00e9e \u00e0 la valeur du local pour son amortissement.<\/p><p class=\"p2\">Bien que l&rsquo;achat soit soumis \u00e0 la TVA et exon\u00e9r\u00e9 de l&rsquo;ITP, il s&rsquo;agit d&rsquo;une transaction formalis\u00e9e par un <strong>acte devant notaire<\/strong> et inscrite au registre foncier, qui est donc soumise \u00e0 la DJA.<\/p><p class=\"p2\">Lorsque l&rsquo;exon\u00e9ration de la TVA est lev\u00e9e, la DJA exig\u00e9e par les Communaut\u00e9s autonomes <strong>est g\u00e9n\u00e9ralement plus \u00e9lev\u00e9e<\/strong> que pour les autres transactions (dans les autres cas, le taux d&rsquo;imposition est g\u00e9n\u00e9ralement compris entre 1 et 1,5 % de la valeur de l&rsquo;acte).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-45b2c6b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45b2c6b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a013b6\" data-id=\"3a013b6\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3452c3 elementor-widget elementor-widget-heading\" data-id=\"a3452c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Exemple de renonciation au PTI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-99371df elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"99371df\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-147cf48\" data-id=\"147cf48\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-624c233 elementor-widget elementor-widget-text-editor\" data-id=\"624c233\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Exemple d&rsquo;investissement du sujet passif<\/h3><p class=\"p1\">Usted adquiere un inmueble usado por 200.000 euros (el valor de referencia es inferior).<\/p><p class=\"p1\">Si l&rsquo;ITP-TPO de la communaut\u00e9 autonome est de 8 % et l&rsquo;ITP-AJD en cas de renonciation \u00e0 l&rsquo;exon\u00e9ration de l&rsquo;IVA est de 2 %, cette renonciation <strong>permettra d&rsquo;\u00e9conomiser 12 000 euros :<\/strong><\/p><p class=\"p2\">Concepto <span class=\"s2\">Con renuncia <strong> Sin renuncia<\/strong><\/span><\/p><p class=\"p2\"><span class=\"s1\">IVA rep. 21% 42.000 (1) &#8211;<\/span><\/p><p class=\"p3\">IVA d\u00e9ductible 21% &#8211; 42.000 (1) &#8211;<\/p><p class=\"p4\"><span class=\"s1\">ITP-AJD 2% 4.000 &#8211;<\/span><\/p><p class=\"p4\"><span class=\"s1\">ITP-TPO 8% &#8211; 16.000<\/span><\/p><p class=\"p4\">Co\u00fbt fiscal 4.000 16.000<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9986abb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9986abb\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dea2bbf\" data-id=\"dea2bbf\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-33cee91 elementor-widget elementor-widget-text-editor\" data-id=\"33cee91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">1. vous devrez facturer vous-m\u00eame la TVA, et donc d\u00e9clarer en m\u00eame temps une TVA en aval plus \u00e9lev\u00e9e et une TVA en amont plus \u00e9lev\u00e9e (qui sera d\u00e9ductible).<\/p><p class=\"p2\">Comme indiqu\u00e9 ci-dessus, dans ces cas, le vendeur <strong>ne doit pas facturer la TVA sur sa facture<\/strong>; il suffit que, lors de l&rsquo;\u00e9mission de la facture, il inclue <strong>une mention telle que<\/strong><em>\u00ab\u00a0op\u00e9ration d&rsquo;autoliquidation conform\u00e9ment \u00e0 l&rsquo;article 84.1.2.2.e) <\/em><span class=\"s1\"><em>de la loi sur la TVA<\/em>\u00ab\u00a0. <\/span><\/p><h4 class=\"p4\">Communications<\/h4><p class=\"p4\">En revanche, il existe un certain nombre d&rsquo;obligations de communication entre les parties qui sont indispensables \u00e0 l&rsquo;application de l&rsquo;exon\u00e9ration de la TVA et de l&rsquo;autoliquidation du <span class=\"s2\">PSI<\/span><\/p><ul><li class=\"p4\">Le vendeur doit vous informer par \u00e9crit qu&rsquo;il renonce \u00e0 l&rsquo;exon\u00e9ration.<\/li><li class=\"p4\">De votre c\u00f4t\u00e9, vous devez l&rsquo;informer que, dans le cadre de l&rsquo;achat et aux fins de la TVA, vous agissez en tant qu&rsquo;entrepreneur et que vous avez le droit de d\u00e9duire tout ou partie de la TVA en amont.<\/li><li class=\"p4\">de d\u00e9duire tout ou partie de la TVA en amont.<\/li><li class=\"p4\">Ces d\u00e9clarations peuvent \u00eatre incluses dans l&rsquo;acte de vente lui-m\u00eame, sans qu&rsquo;aucune communication suppl\u00e9mentaire ne soit n\u00e9cessaire.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b9edc41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9edc41\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f09d3f9\" data-id=\"f09d3f9\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aefe3be elementor-align-center elementor-widget elementor-widget-button\" data-id=\"aefe3be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.asesoriaorihuelacosta.com\/fr\/contacter\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Je veux changer de cabinet de conseil<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-fca0f8d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fca0f8d\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d1c002b\" data-id=\"d1c002b\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-078f0e0 elementor-widget elementor-widget-heading\" data-id=\"078f0e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Attention au prorata <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-0d163ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0d163ce\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bfdbbf2\" data-id=\"bfdbbf2\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6dc8516 elementor-widget elementor-widget-text-editor\" data-id=\"6dc8516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">V\u00e9rifiez si vous \u00eates au prorata de vos activit\u00e9s<\/h3><h4 class=\"p2\">Avez-vous d&rsquo;autres activit\u00e9s ?<\/h4><p class=\"p2\">Comme indiqu\u00e9 ci-dessus, puisque vous avez l&rsquo;intention de louer les locaux avec la TVA, vous aurez <strong>en principe le droit de d\u00e9duire la TVA<\/strong> que vous avez support\u00e9e lors de votre achat et cette taxe ne vous co\u00fbtera pas plus cher.<\/p><p class=\"p2\"><strong>Toutefois, <strong>cette situation peut changer si,<\/strong> au moment de l&rsquo;acquisition de votre premier local \u00e0 louer, vous exercez une activit\u00e9 pour laquelle vous ne devez pas facturer la TVA. <\/strong><\/p><p class=\"p2\">Si vous \u00eates oblig\u00e9 d&rsquo;appliquer le r\u00e9gime proportionnel (parce que vous exercez une activit\u00e9 soumise \u00e0 la TVA et une autre qui est exon\u00e9r\u00e9e), il se peut que vous ne puissiez pas d\u00e9duire la totalit\u00e9 de la TVA en amont pour les locaux.<\/p><h4 class=\"p2\">M\u00eame secteur diff\u00e9renci\u00e9<\/h4><p class=\"p2\">Vous \u00eates oblig\u00e9 d&rsquo;appliquer le r\u00e9gime du prorata si l&rsquo;autre activit\u00e9 que vous exercez fait partie du m\u00eame secteur que l&rsquo;activit\u00e9 de location de locaux.<\/p><p class=\"p2\">Ce sera le cas si les deux activit\u00e9s ont en commun <strong>les trois premiers chiffres de la CNAE<\/strong> ou si le pourcentage de d\u00e9duction de l&rsquo;autre activit\u00e9 par rapport \u00e0 la location de locaux ne diff\u00e8re pas de plus de 50 <span class=\"s1\">points<\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-758c27e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"758c27e\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78e87de\" data-id=\"78e87de\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd17aa8 elementor-widget elementor-widget-text-editor\" data-id=\"cd17aa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si les deux activit\u00e9s <strong>ne font pas partie du m\u00eame secteur distinct<\/strong> (c&rsquo;est-\u00e0-dire si elles font partie de deux secteurs d&rsquo;activit\u00e9 diff\u00e9rents), la TVA en amont est d\u00e9ductible s\u00e9par\u00e9ment dans chaque secteur, de sorte que vous pouvez d\u00e9duire la totalit\u00e9 de la TVA en amont pour les locaux.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4c34f49 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4c34f49\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6c7b4c4\" data-id=\"6c7b4c4\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67738c9 elementor-widget elementor-widget-heading\" data-id=\"67738c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Logement locatif<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-57b25c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57b25c3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f81ec3e\" data-id=\"f81ec3e\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04b52a3 elementor-widget elementor-widget-text-editor\" data-id=\"04b52a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Le cas le plus courant d&rsquo;application du r\u00e9gime du prorata est celui o\u00f9, en m\u00eame temps que le local, vous louez un logement (activit\u00e9 exon\u00e9r\u00e9e qui ne donne pas droit \u00e0 la d\u00e9duction de la TVA et qui a les m\u00eames trois chiffres de la CNAE que la location de locaux -CNAE 682-).<\/p><p class=\"p1\">Dans ce cas, si vous ne faites rien, dans la d\u00e9claration de TVA du trimestre au cours duquel vous acqu\u00e9rez le local, vous devrez appliquer provisoirement le prorata de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente, qui sera de 0 %, le prorata de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dente, qui sera de 0 % (vous ne pourrez rien d\u00e9duire \u00e0 ce moment-l\u00e0).<\/p><p class=\"p1\">\u00c0 la fin de l&rsquo;ann\u00e9e, vous pourrez r\u00e9gulariser la d\u00e9duction selon le prorata.<\/p><p class=\"p1\">Toutefois, m\u00eame si vous avez des revenus provenant de la location des locaux, le prorata ne sera toujours pas de 100 %, de sorte que vous ne pourrez pas d\u00e9duire la totalit\u00e9 de la TVA pay\u00e9e sur l&rsquo;achat des locaux.<\/p><p class=\"p1\">Les ann\u00e9es suivantes, vous devrez appliquer le syst\u00e8me d&rsquo;autoliquidation si le prorata d\u00e9finitif de chaque ann\u00e9e diff\u00e8re de plus de dix points de celui de l&rsquo;ann\u00e9e d&rsquo;achat du local.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-78c2f0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"78c2f0b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2f82ea0\" data-id=\"2f82ea0\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-04e1b99 elementor-widget elementor-widget-heading\" data-id=\"04e1b99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Opter pour la r\u00e9partition sp\u00e9ciale de la tva (prorrata)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-874e5e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"874e5e9\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aeb3864\" data-id=\"aeb3864\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4f7b87 elementor-widget elementor-widget-text-editor\" data-id=\"a4f7b87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"p1\">Qu&rsquo;est-ce que la r\u00e9partition sp\u00e9ciale de la tva\u00a0 (prorrata)?<\/h3><p class=\"p1\">Pour \u00e9viter ce probl\u00e8me et pouvoir d\u00e9duire toute la TVA sur les locaux d\u00e8s le d\u00e9but, il faut<strong> opter pour ce que l&rsquo;on appelle la r\u00e9partition sp\u00e9ciale<\/strong>.<\/p><p class=\"p1\">Avec ce type de r\u00e9partition, la TVA en amont sur l&rsquo;achat de biens et de services utilis\u00e9s exclusivement dans le cadre de l&rsquo;activit\u00e9 de location des locaux <strong>sera d\u00e9ductible \u00e0 100 %<\/strong>.<\/p><h3 class=\"p2\">Demande du prorata sp\u00e9cial de d\u00e9duction<\/h3><p class=\"p2\">Lorsque vous commencez la nouvelle activit\u00e9 (dans ce cas, la location de locaux), vous pouvez opter pour le prorata sp\u00e9cial jusqu&rsquo;\u00e0 la fin de la p\u00e9riode de d\u00e9claration correspondant \u00e0 la p\u00e9riode au cours de laquelle vous commencez \u00e0 percevoir des revenus.<\/p><p class=\"p2\">Pour ce faire, vous devez d\u00e9poser une d\u00e9claration de recensement (formulaire 036).<\/p><p class=\"p2\">De cette mani\u00e8re, vous pouvez d\u00e9duire d\u00e8s le d\u00e9part la TVA en amont pour les locaux.<\/p><p class=\"p4\">En g\u00e9n\u00e9ral, l&rsquo;option pour le prorata sp\u00e9cial de d\u00e9duction doit \u00eatre faite dans la derni\u00e8re d\u00e9claration de TVA de l&rsquo;ann\u00e9e.<\/p><p class=\"p4\">Toutefois, lorsque vous commencez une nouvelle activit\u00e9 diff\u00e9rente de celle que vous exerciez jusqu&rsquo;\u00e0 pr\u00e9sent, vous pouvez opter plus t\u00f4t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b818bc3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b818bc3\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-10cce84\" data-id=\"10cce84\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a37e126 elementor-widget elementor-widget-text-editor\" data-id=\"a37e126\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><i>\u00a0Si vous achetez des locaux d&rsquo;occasion, vous pouvez demander une <\/i><i style=\"font-size: 1.2em; letter-spacing: inherit;\">d\u00e9rogation \u00e0 l&rsquo;exon\u00e9ration et d\u00e9duire vous-m\u00eame la TVA, \u00e9vitant ainsi de payer l&rsquo;ITP-<\/i><i style=\"font-size: 1.2em; letter-spacing: inherit;\">TPO <\/i><i style=\"font-size: 1.2em; letter-spacing: inherit;\">.<\/i><\/p><p class=\"p1\"><i>Si vous disposez d\u00e9j\u00e0 d&rsquo;un bien lou\u00e9, demandez la r\u00e9partition <\/i><i>sp\u00e9ciale pour pouvoir d\u00e9duire la totalit\u00e9 de la TVA sur les locaux.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous souhaitez investir dans l&rsquo;immobilier et vous avez l&rsquo;opportunit\u00e9 d&rsquo;acheter un bien d&rsquo;occasion, d\u00e9j\u00e0 lou\u00e9, qui offre un bon retour sur investissement. Qui n&rsquo;a jamais pens\u00e9 \u00e0 acheter un bien immobilier pour en tirer profit ? En principe, c&rsquo;est une bonne id\u00e9e et nous allons vous donner quelques conseils pour que vous ne payiez pas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":39074,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[46],"tags":[],"class_list":["post-39555","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales-1140x445.webp",1140,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales-463x348.webp",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales-300x169.webp",300,169,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2025\/01\/alquiler-de-locales.webp",1280,720,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mon premier locale \u00e0 louer - Asesor\u00eda Orihuela Costa<\/title>\n<meta name=\"description\" content=\"Aspects fiscaux \u00e0 prendre en compte lors d&#039;un investissement dans des locaux lou\u00e9s. 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