{"id":780,"date":"2024-12-30T16:06:27","date_gmt":"2024-12-30T15:06:27","guid":{"rendered":"https:\/\/www.locservice.fr\/guides\/?p=780"},"modified":"2025-11-24T17:15:24","modified_gmt":"2025-11-24T16:15:24","slug":"borloo-neuf","status":"publish","type":"post","link":"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/borloo-neuf","title":{"rendered":"Borloo Neuf"},"content":{"rendered":"\n<p class=\"a-retenir\">Egalement appel\u00e9 Borloo populaire, il s&rsquo;agit d&rsquo;un dispositif d&rsquo;amortissement pour les investissements locatifs r\u00e9alis\u00e9s <strong>entre le 1er septembre 2006 et le 31 d\u00e9cembre 2009<\/strong>. Il favorise l&rsquo;investissement locatif dans les logements neufs \u00e0 destination des m\u00e9nages \u00e0 revenus faibles. En 2009, la <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/loi-scellier\">loi Scellier<\/a> est venue remplacer le Borloo et le <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/robien-recentre\">Robien<\/a>.<\/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 neuf :<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les acquisitions de logements neufs ou en \u00e9tat futur d&rsquo;ach\u00e8vement, effectu\u00e9es apr\u00e8s le 1er septembre 2006 et jusqu&rsquo;au 31 d\u00e9cembre 2009<\/li>\n\n\n\n<li>Les acquisitions de logements r\u00e9habilit\u00e9s d\u00e8s lors qu&rsquo;ils ont \u00e9t\u00e9 soumis \u00e0 la TVA immobili\u00e8re, effectu\u00e9es apr\u00e8s le 1er septembre 2006 et jusqu&rsquo;au 31 d\u00e9cembre 2009<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les Conditions \u00e0 respecter pour profiter du Borloo neuf :<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Le logement doit \u00eatre lou\u00e9 nu (c&rsquo;est-\u00e0-dire non meubl\u00e9) et \u00e0 titre de r\u00e9sidence principale,<\/li>\n\n\n\n<li>Le bien doit \u00eatre lou\u00e9 pendant au moins 9 ans, et \u00e0 des personnes n&rsquo;appartenant \u00e0 la famille du propri\u00e9taire,<\/li>\n\n\n\n<li>Le loyer ne doit pas d\u00e9passer un plafond pr\u00e9d\u00e9fini (inf\u00e9rieur de 30% au prix du march\u00e9 environ)<\/li>\n\n\n\n<li>Le bien doit \u00eatre lou\u00e9 \u00e0 des m\u00e9nages dont les revenus ne d\u00e9passent pas un certain plafond.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les plafonds \u00e0 respecter du dispositif Borloo neuf :<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Zones<\/strong><\/th><th><strong>Descriptif de la Zone<\/strong><\/th><th><strong>Plafonds de loyer<\/strong> pour les baux conclus en 2024 (hors charges)<\/th><\/tr><\/thead><tbody><tr><td>Zone A<\/td><td>Agglom\u00e9ration parisienne, C\u00f4te d&rsquo;Azur, et Genevois fran\u00e7ais<\/td><td>20,77 \u20ac\/m\u00b2<\/td><\/tr><tr><td>Zone B1<\/td><td>Agglom\u00e9ration de plus de 250.000 habitants, troisi\u00e8me couronne Ile de France, pourtour de la cote d&rsquo;Azur, d\u00e9partements outre-mer, Corse<\/td><td>14,44 \u20ac\/m\u00b2<\/td><\/tr><tr><td>Zone B2<\/td><td>Agglom\u00e9rations de plus de 50.000 habitants, et agglom\u00e9rations ch\u00e8res situ\u00e9es aux franges de l&rsquo;agglom\u00e9ration parisienne et en zones littorales ou frontali\u00e8res<\/td><td>11,82 \u20ac\/m\u00b2<\/td><\/tr><tr><td>Zone C<\/td><td>Reste du territoire<\/td><td>8,65 \u20ac\/m\u00b2<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br>La surface \u00e0 prendre en compte pour la <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/mettre-son-logement-location\/fixer-loyer\">fixation du loyer<\/a> est la surface habitable augment\u00e9e de la moiti\u00e9 des annexes de moins de 8 m\u00b2 (cave, cellier, balcon&#8230;).<br>Les conditions de ressource du locataire correspondent au revenu fiscal indiqu\u00e9 sur son avis d&rsquo;imposition de l&rsquo;ann\u00e9e pr\u00e9c\u00e9dent la signature du <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/bail\">contrat de location<\/a>. Par exemple pour une location en 2024, c&rsquo;est l&rsquo;avis d&rsquo;imposition de 2023 (concernant donc les revenus de 2022) qui est \u00e0 prendre en compte. Ces plafonds sont fix\u00e9s par d\u00e9cret, et r\u00e9vis\u00e9s chaque ann\u00e9e au 1er janvier en fonction de l&rsquo;\u00e9volution annuelle du SMIC. Pour les baux conclus en 2024, les plafonds \u00e0 respecter sont les suivants :<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Composition du foyer du locataire<\/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>Personne seule<\/td><td>55 042 \u20ac<\/td><td>40 886 \u20ac<\/td><td>37 478 \u20ac<\/td><td>37 223 \u20ac<\/td><\/tr><tr><td>Couple<\/td><td>82 261 \u20ac<\/td><td>60 040 \u20ac<\/td><td>55 037 \u20ac<\/td><td>50 031 \u20ac<\/td><\/tr><tr><td>Personne seule ou couple ayant une personne \u00e0 charge<\/td><td>98 881 \u20ac<\/td><td>71 875 \u20ac<\/td><td>65 888 \u20ac<\/td><td>59 897 \u20ac<\/td><\/tr><tr><td>Personne seule ou couple ayant deux personnes \u00e0 charge<\/td><td>118 443 \u20ac<\/td><td>86 984 \u20ac<\/td><td>79 739 \u20ac<\/td><td>72 490 \u20ac<\/td><\/tr><tr><td>Personne seule ou couple ayant trois personnes \u00e0 charge<\/td><td>140 217 \u20ac<\/td><td>102 094 \u20ac<\/td><td>93 589 \u20ac<\/td><td>85 077 \u20ac<\/td><\/tr><tr><td>Personne seule ou couple ayant quatre personnes \u00e0 charge<\/td><td>157 780 \u20ac<\/td><td>115 164 \u20ac<\/td><td>105 567 \u20ac<\/td><td>95 969 \u20ac<\/td><\/tr><tr><td>Suppl\u00e9ment par personne \u00e0 charge suppl\u00e9mentaire \u00e0 partir de la cinqui\u00e8me<\/td><td>+ 17 587 \u20ac<\/td><td>+ 13 081 \u20ac<\/td><td>+ 11 992 \u20ac<\/td><td>+ 10 901 \u20ac<\/td><\/tr><\/tbody><\/table><\/figure>\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 avantages fiscaux du Borloo neuf :<\/h2>\n\n\n\n<p>Le dispositif <strong>Borloo neuf<\/strong> procure deux avantages fiscaux.<br>Le premier se traduit par une d\u00e9duction de ses revenus fonciers \u00e9gal \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>6 % du prix d&rsquo;acquisition du logement pendant les 7 premi\u00e8res ann\u00e9es,<\/li>\n\n\n\n<li>4 % de ce prix pendant les 2 ann\u00e9es suivantes.<\/li>\n<\/ul>\n\n\n\n<p>Au bout de 9 ans le propri\u00e9taire aura amorti 50 % de son investissement. Il pourra alors allonger la dur\u00e9e d&rsquo;amortissement par deux p\u00e9riodes de 3 ans avec un amortissement de 2,5%. Au bout de 15 ans, l&rsquo;amortissement total de l&rsquo;investissement sera de 65%.<br><br>Le deuxi\u00e8me avantage est la possibilit\u00e9 de b\u00e9n\u00e9ficier d&rsquo;une d\u00e9duction sp\u00e9cifique de 30 % du montant brut des loyers encaiss\u00e9s durant la p\u00e9riode d&rsquo;engagement de location (de 9 \u00e0 15 ans).<br>La d\u00e9duction des charges habituelles (travaux, int\u00e9r\u00eats d&#8217;emprunt, \u2026) ne change pas.<br>La limite d&rsquo;imputation du d\u00e9ficit foncier sur le revenu global est de 10 700 euros par an, le suppl\u00e9ment est report\u00e9 sur les revenus fonciers des 10 ann\u00e9es suivantes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comment b\u00e9n\u00e9ficier du Borloo neuf ?<\/h2>\n\n\n\n<p>Il faut obligatoirement en faire la demande explicite lors de la d\u00e9claration de revenus de l&rsquo;ann\u00e9e d&rsquo;achat du bien. Pour cela il faut remplir une fiche sp\u00e9cifique (n\u00b0 2044 EB) et joindre des pi\u00e8ces justificatives telles qu&rsquo;une copie du bail, l&rsquo;avis d&rsquo;imposition du locataire, le montant du loyer\u2026 La d\u00e9claration de cette option est irr\u00e9vocable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Borloo neuf ou Robien recentr\u00e9 ?<\/h2>\n\n\n\n<p>Au niveau juridique, le Borloo neuf est une option du dispositif <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/robien-recentre\">Robien recentr\u00e9<\/a>. Le Borloo neuf b\u00e9n\u00e9ficie de plus d&rsquo;avantages fiscaux (d\u00e9duction fiscale de 30 % des revenus fonciers brut et amortissement jusqu&rsquo;\u00e0 65 % contre 50 % pour le Robien recentr\u00e9). En revanche, les loyers sont plafonn\u00e9s (30 % environ en dessous des prix du march\u00e9) contrairement au Robien recentr\u00e9. Le choix sera donc en fonction de la zone g\u00e9ographique (l\u00e0 ou les plafonds du r\u00e9gime Borloo sont proche des prix du march\u00e9 par exemple, ce dispositif est le plus avantageux) ou en fonction de la situation fiscale de l&rsquo;investisseur.<\/p>\n\n\n\n<div class=\"wp-block-uagb-info-box uagb-block-9edb3b7f 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>Egalement appel\u00e9 Borloo populaire, il s&rsquo;agit d&rsquo;un dispositif d&rsquo;amortissement pour les investissements locatifs r\u00e9alis\u00e9s entre le 1er septembre 2006 et [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":781,"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 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