{"id":777,"date":"2024-12-23T12:29:55","date_gmt":"2024-12-23T11:29:55","guid":{"rendered":"https:\/\/www.locservice.fr\/guides\/?p=777"},"modified":"2025-11-24T15:55:37","modified_gmt":"2025-11-24T14:55:37","slug":"borloo-ancien","status":"publish","type":"post","link":"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/borloo-ancien","title":{"rendered":"Borloo Ancien"},"content":{"rendered":"\n<p class=\"a-retenir\">Le Borloo ancien est un dispositif de d\u00e9fiscalisation mis en place le 1er octobre 2006 \u00e0 la suite du Besson ancien. Son r\u00f4le est d&rsquo;encourager les propri\u00e9taires \u00e0 louer leurs logements \u00e0 des locataires aux revenus moyens ou faibles. Il concerne tous les logements anciens, que des travaux soient r\u00e9alis\u00e9s ou non. Pour en b\u00e9n\u00e9ficier, le bailleur doit s&rsquo;engager aupr\u00e8s de l&rsquo;Agence Nationale de l&rsquo;habitat en signant une convention, et ce jusqu&rsquo;au 31 janvier 2017. <\/p>\n\n\n\n<p>\u26a0\ufe0f Le Borloo Ancien a \u00e9t\u00e9 remplac\u00e9 par le <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/louer-abordable\">dispositif Louer Abordable<\/a> depuis le 1er janvier 2017.<\/p>\n\n\n\n<div id=\"div-gpt-ad-1534773938396-0\" style=\"text-align: center;\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Les logements concern\u00e9s par le Borloo ancien :<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les logements anciens ne satisfaisant pas les normes de d\u00e9cence et n\u00e9cessitant des travaux de r\u00e9habilitation apr\u00e8s l&rsquo;achat.<\/li>\n\n\n\n<li>Les logements anciens ou neufs pour lesquels l&rsquo;investisseur n&rsquo;a pas d\u00e9j\u00e0 choisi un dispositif d&rsquo;avantage fiscal (<a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/robien-recentre\">Robien recentr\u00e9<\/a>, <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/borloo-neuf\">Borloo neuf<\/a>, \u2026).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les conditions \u00e0 respecter pour profiter du Borloo ancien :<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Signer une convention avec l&rsquo;Anah pour au moins 6 ans (9 ans si vous b\u00e9n\u00e9ficiez d&rsquo;une subvention pour des travaux). Cette convention peut \u00eatre conclue suivant 3 niveaux de loyers diff\u00e9rents : interm\u00e9diaire, social, ou tr\u00e8s social.<\/li>\n\n\n\n<li>Louer le logement nu (c&rsquo;est-\u00e0-dire non meubl\u00e9) et \u00e0 titre de r\u00e9sidence principale, \u00e0 une personne ext\u00e9rieure \u00e0 votre famille (ascendant ou descendant).<\/li>\n\n\n\n<li>Respecter un plafond de loyer fix\u00e9 par convention avec l&rsquo;Anah.<\/li>\n\n\n\n<li>Respecter les plafonds de ressources du locataire.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><a href=\"https:\/\/www.locservice.fr\/proprietaires\/\"><img decoding=\"async\" src=\"https:\/\/locservicev2.s3.eu-west-3.amazonaws.com\/guide\/cta-ls-prop.jpg\" alt=\"\"\/><\/a><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Les plafonds \u00e0 respecter dans le dispositif Borloo ancien :<\/h2>\n\n\n\n<p>Les plafonds de loyer pour les contrats de locations conclus en 2024 :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><\/th><th><strong>Zone A bis<\/strong><\/th><th><strong>Zone A<\/strong><\/th><th><strong>Zone B1<\/strong><\/th><th><strong>Zone B2<\/strong><\/th><th><strong>Zone C<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Loyers interm\u00e9diaires <sup>1<\/sup><\/td><td>18,89 \u20ac\/m\u00b2<\/td><td>14,03 \u20ac\/m\u00b2<\/td><td>11,31 \u20ac\/m\u00b2<\/td><td>9,83 \u20ac\/m\u00b2<\/td><td>9,83 \u20ac\/m\u00b2<\/td><\/tr><tr><td>Loyers sociaux <sup>2<\/sup><\/td><td>7,44 \u20ac\/m\u00b2<\/td><td>7,44 \u20ac\/m\u00b2<\/td><td>6,77 \u20ac\/m\u00b2<\/td><td>6,77 \u20ac\/m\u00b2<\/td><td>6,05 \u20ac\/m\u00b2<\/td><\/tr><tr><td>Loyers tr\u00e8s sociaux <sup>2<\/sup><\/td><td>7,05 \u20ac\/m\u00b2<\/td><td>7,05 \u20ac\/m\u00b2<\/td><td>6,56 \u20ac\/m\u00b2<\/td><td>6,56 \u20ac\/m\u00b2<\/td><td>5,86 \u20ac\/m\u00b2<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-background has-small-font-size\" style=\"background-color:#f0f0f0\"><sup>1<\/sup> : pour les conventions ANAH conclues apr\u00e8s le 1er janvier 2015<br><sup>2<\/sup> : pour les conventions ANAH conclues apr\u00e8s le 1er janvier 2012<br><a href=\"https:\/\/www.ecologie.gouv.fr\/zonage-b-c\">En savoir plus sur le zonage A \/ B \/ C<\/a><\/p>\n\n\n\n<p>La surface \u00e0 prendre en compte pour la fixation du loyer est la surface habitable augment\u00e9e de la moiti\u00e9 des annexes de moins de 8 m\u00b2 (cave, cellier, balcon&#8230;).<br>Ces plafonds varient en fonction de la surface du logement, il faut leur appliquer un coefficient multiplicateur d\u00e9fini selon la formule suivante (S = surface du logement) : 0,7 + 19\/S. Le r\u00e9sultat est arrondi \u00e0 la deuxi\u00e8me d\u00e9cimale la plus proche et ne peut \u00eatre sup\u00e9rieur \u00e0 1,2.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les plafonds de ressource des locataires :<\/h2>\n\n\n\n<p>Ces ressources correspondent au revenu fiscal indiqu\u00e9 sur l&rsquo;avis d&rsquo;imposition du locataire de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dent la signature du contrat de location. Par exemple pour une location en 2019, c&rsquo;est l&rsquo;avis d&rsquo;imposition de 2018 (concernant donc les revenus de 2017) qui est \u00e0 fournir. Pour consulter les plafonds de ressources, consultez <a href=\"https:\/\/www.anil.org\/votre-projet\/vous-achetez-vous-construisez\/investissement-locatif\/dispositif-borloo-ancien\/\" target=\"_blank\" rel=\"noreferrer noopener\">cette page<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les avantages fiscaux du Borloo ancien :<\/h2>\n\n\n\n<p>Quand les conditions sont respect\u00e9es, l&rsquo;investisseur peut b\u00e9n\u00e9ficier :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D&rsquo;une d\u00e9duction sur les revenus locatifs de 30 % pour un loyer interm\u00e9diaire, et de 60 % pour les logements sociaux et tr\u00e8s sociaux pendant toute la p\u00e9riode de la convention (6 ou 9 ans)<\/li>\n\n\n\n<li>D&rsquo;une subvention de l&rsquo;Anah si des travaux d&rsquo;am\u00e9lioration de l&rsquo;habitat sont r\u00e9alis\u00e9s. Cette subvention se hisse \u00e0 hauteur de 20 \u00e0 40 % en secteur interm\u00e9diaire, 30 \u00e0 50 % en secteur social, et 50 \u00e0 70 % en secteur tr\u00e8s social.<\/li>\n<\/ul>\n\n\n\n<p>La d\u00e9duction des charges habituelles (travaux, int\u00e9r\u00eats d&#8217;emprunt, \u2026) reste toujours valable. Le dispositif Borloo ancien ne permet pas l&rsquo;amortissement du prix d&rsquo;acquisition.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"wp-block-uagb-info-box uagb-block-22354482 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/www.locservice.fr\/guides\/wp-content\/uploads\/2024\/11\/guide_eg-1.png\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Propri\u00e9taires-bailleurs, besoin de vous faire accompagner pour votre activit\u00e9 de location ? <\/h3><\/div><p class=\"uagb-ifb-desc\"><strong>Diagnostics, travaux, aide \u00e0 la gestion locative<\/strong>&#8230; D\u00e9couvrez les offres de nos partenaires !<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\" https:\/\/bailleur.locservice.fr\/\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_self\" rel=\"noopener noreferrer\" onclick=\"return true;\"><span class=\"uagb-inline-editing\">En savoir plus<\/span><\/a><\/div><\/div><\/div>\n\n\n\n<p><\/p>\n<div style='text-align:left' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Le Borloo ancien est un dispositif de d\u00e9fiscalisation mis en place le 1er octobre 2006 \u00e0 la suite du Besson [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[31],"tags":[],"class_list":["post-777","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investissement-locatif"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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