{"id":795,"date":"2024-12-23T14:41:34","date_gmt":"2024-12-23T13:41:34","guid":{"rendered":"https:\/\/www.locservice.fr\/guides\/?p=795"},"modified":"2025-11-25T15:17:53","modified_gmt":"2025-11-25T14:17:53","slug":"censi-bouvard","status":"publish","type":"post","link":"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/censi-bouvard","title":{"rendered":"Le dispositif Censi-Bouvard"},"content":{"rendered":"\n<p class=\"a-retenir wp-block-paragraph\">Le dispositif Censi-Bouvard est un dispositif de d\u00e9fiscalisation concernant l\u2019investissement immobilier en r\u00e9sidence meubl\u00e9e neuve ou r\u00e9nov\u00e9e. Il permet une r\u00e9duction d\u2019imp\u00f4t \u00e9quivalente \u00e0 11 % du montant de l\u2019investissement immobilier, pour l\u2019achat de biens \u00e0 louer meubl\u00e9s pendant au moins 9 ans.<\/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 Censi-Bouvard<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le dispositif Censi-Bouvard concerne les <strong>biens neufs ou r\u00e9nov\u00e9s acquis entre le 1er janvier 2013 et le 31 d\u00e9cembre 2022<\/strong>, c\u2019est-\u00e0-dire :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>logements acquis neufs ;<\/li>\n\n\n\n<li>logements en VEFA (vente en l&rsquo;\u00e9tat futur d&rsquo;ach\u00e8vement) ;<\/li>\n\n\n\n<li>logements achev\u00e9s depuis au moins 15 ans et ayant fait l&rsquo;objet ou faisant l&rsquo;objet de travaux de r\u00e9habilitation ou de r\u00e9novation permettant, apr\u00e8s leur r\u00e9alisation, de satisfaire \u00e0 des crit\u00e8res de performances techniques.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;investissement doit \u00eatre r\u00e9alis\u00e9 dans les r\u00e9sidences meubl\u00e9es suivantes :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les <strong>r\u00e9sidences avec services pour \u00e9tudiants<\/strong> : r\u00e9sidences occup\u00e9es par au moins 70 % d&rsquo;\u00e9tudiants et qui proposent au moins trois prestations parmi les suivantes :&nbsp; petit d\u00e9jeuner \/ nettoyage r\u00e9gulier des locaux \/ fourniture de linge de maison \/ r\u00e9ception de la client\u00e8le ;<\/li>\n\n\n\n<li>Les <strong>r\u00e9sidences avec services agr\u00e9\u00e9es pour personnes \u00e2g\u00e9es ou handicap\u00e9es<\/strong> : EHPA, EHPAD, logements foyers, petites unit\u00e9s de vie,unit\u00e9s pour personnes d\u00e9sorient\u00e9es, foyers de vie ou foyers occupationnels, FAM ou MAS ;<\/li>\n\n\n\n<li>Les <strong>r\u00e9sidences d&rsquo;accueil et de soins<\/strong> agr\u00e9\u00e9es ayant obtenu l&rsquo;agr\u00e9ment \u00abqualit\u00e9\u00bb ;<\/li>\n\n\n\n<li>Les <strong>r\u00e9sidences de tourisme<\/strong> class\u00e9es (uniquement pour les investissements r\u00e9alis\u00e9s avant le 31 d\u00e9cembre 2016, celles acquises apr\u00e8s cette date ne sont plus \u00e9ligibles au dispositif Censi-Bouvard).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Les conditions li\u00e9es au b\u00e9n\u00e9ficiaire<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L&rsquo;avantage fiscal Censi Bouvard est soumis au respect de certaines conditions de la part du loueur. Celui-ci doit en effet :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00catre <strong>domicili\u00e9 en France<\/strong> ;<\/li>\n\n\n\n<li>Investir en tant que <strong>personne physique<\/strong>, et non par l&rsquo;interm\u00e9diaire d&rsquo;une soci\u00e9t\u00e9 ;<\/li>\n\n\n\n<li>Exercer l\u2019activit\u00e9 sous <strong>statut non professionnel<\/strong> au moment de l\u2019acquisition du logement ;<\/li>\n\n\n\n<li>D\u00e9clarer les revenus de la location dans la cat\u00e9gorie des b\u00e9n\u00e9fices industriels et commerciaux (BIC) pendant toute la dur\u00e9e de l&rsquo;engagement de location.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">En revanche, lorsque le propri\u00e9taire du logement passe de la qualit\u00e9 de <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/lmnp-lmp#Lanbsplocation_en_meuble_non_professionnelle_LMNP\">loueur en meubl\u00e9 non professionnel<\/a> \u00e0 celle de <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/lmnp-lmp#Lanbsplocation_en_meuble_professionnelle_LMP\">loueur en meubl\u00e9 professionnel<\/a> au cours de la p\u00e9riode d&rsquo;engagement de location, la r\u00e9duction d&rsquo;imp\u00f4t n&rsquo;est pas remise en cause.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les crit\u00e8res de mise en location&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Par ailleurs le loueur doit respecter les crit\u00e8res de mise en location suivants :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mettre le bien en location dans un d\u00e9lai d\u2019un mois<\/strong> (de date \u00e0 date) \u00e0 compter de son ach\u00e8vement ou de son acquisition si elle est post\u00e9rieure ;<\/li>\n\n\n\n<li><a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/mettre-son-logement-location\/location-meublee\">Louer le bien meubl\u00e9<\/a> ;<\/li>\n\n\n\n<li>\u00c9tablir un <strong>bail commercial<\/strong> avec l\u2019exploitant de la r\u00e9sidence (il n\u2019est donc pas possible de louer le bien directement \u00e0 un proche) ;<\/li>\n\n\n\n<li>Louer le bien pour une <strong>dur\u00e9e minimale et reconductible de neuf ans<\/strong> (apr\u00e8s cette p\u00e9riode de 9 ans, il est possible de r\u00e9cup\u00e9rer le logement pour un usage personnel, de le revendre ou encore de continuer \u00e0 le louer \u00e0 l&rsquo;exploitant).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Contrairement \u00e0 d\u2019autres dispositifs de d\u00e9fiscalisation comme le <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/loi-pinel\">Pinel<\/a>, il n&rsquo;y a pas de zonage g\u00e9ographique ni de plafond de ressources ou de loyer \u00e0 respecter.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les avantages fiscaux de la Loi Censi-Bouvard<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Si toutes les conditions sont remplies, le dispositif Censi-Bouvard permet une r\u00e9duction d\u2019imp\u00f4t :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>La r\u00e9duction d&rsquo;imp\u00f4t est \u00e9gale \u00e0 <strong>11 %<\/strong> (hors taxes) du prix d&rsquo;acquisition ou de revient sur 9 ans.<\/li>\n\n\n\n<li>Le montant de l&rsquo;investissement annuel est plafonn\u00e9 \u00e0 <strong>300 000 \u20ac HT<\/strong> pour un ou plusieurs logements.<\/li>\n\n\n\n<li>La r\u00e9duction d&rsquo;imp\u00f4t s&rsquo;\u00e9tale sur les 9 ans d\u2019engagement, soit un gain maximal de 3 666 \u20ac par an.&nbsp;<\/li>\n\n\n\n<li>Si le montant de la r\u00e9duction d&rsquo;imp\u00f4t exc\u00e8de l&rsquo;imp\u00f4t d\u00fb au titre de l&rsquo;ann\u00e9e d&rsquo;imposition, celui-ci est reportable 6 ans \u00e0 condition que le logement soit encore en location l&rsquo;ann\u00e9e de l&rsquo;utilisation du report de la r\u00e9serve.<\/li>\n\n\n\n<li>Le dispositif est soumis au plafonnement global des avantages fiscaux de 10 000 \u20ac par contribuable et par ann\u00e9e d&rsquo;imposition.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Le dispositif Censi-Bouvard permet \u00e9galement sous conditions de <strong>r\u00e9cup\u00e9rer la TVA sur l\u2019investissement r\u00e9alis\u00e9<\/strong>. En fait, cette possibilit\u00e9 n&rsquo;est pas li\u00e9e \u00e0 la r\u00e9duction d&rsquo;imp\u00f4t Censi-Bouvard mais est ouverte \u00e0 tous les investisseurs en r\u00e9sidence de services neuve.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour cela il faut que :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l&rsquo;exploitant de la r\u00e9sidence propose au moins 3 de ces 4 services : accueil, blanchisserie, entretien ou petit-d\u00e9jeuner ;<\/li>\n\n\n\n<li>les loyers per\u00e7us soient soumis \u00e0 la TVA ;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>l&rsquo;investisseur adopte le statut du Loueur en Meubl\u00e9 Non Professionnel (LMNP) et que les loyers per\u00e7us soient impos\u00e9s dans la cat\u00e9gorie des B\u00e9n\u00e9fices Industriels et Commerciaux (BIC) ;<\/li>\n\n\n\n<li>avoir opt\u00e9 pour le r\u00e9gime r\u00e9el simplifi\u00e9 de TVA.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La demande doit \u00eatre faite aupr\u00e8s du service des imp\u00f4ts qui proc\u00e8de au remboursement dans un d\u00e9lai de 3 \u00e0 6 mois suivant la mise en location du logement.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il est cependant n\u00e9cessaire de conserver son bien immobilier pendant 20 ans au risque de devoir rembourser la TVA immobili\u00e8re au prorata des ann\u00e9es de non-d\u00e9tention.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Statut LMNP et loi Censi-Bouvard&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Le <a href=\"https:\/\/www.locservice.fr\/guides\/guide-proprietaire\/investissement-locatif\/lmnp-lmp\">statut LMNP<\/a> est cumulable avec l&rsquo;avantage fiscal Censi-Bouvard mais il n&rsquo;est pas possible d&rsquo;amortir un bien b\u00e9n\u00e9ficiant de la r\u00e9duction d&rsquo;imp\u00f4t Bouvard. &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Il est uniquement possible d&rsquo;amortir la fraction du bien sup\u00e9rieure \u00e0 300 000 \u20ac qui a \u00e9t\u00e9 pris en compte pour le calcul de la r\u00e9duction d&rsquo;imp\u00f4t maximum.&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En revanche le mobilier s&rsquo;amortit et ne b\u00e9n\u00e9ficie pas de la r\u00e9duction d&rsquo;imp\u00f4t Censi-Bouvard.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Les avantages du dispositif Censi-Bouvard<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour r\u00e9sumer, le dispositif Censi-Bouvard est un <strong>dispositif d\u2019investissement locatif tr\u00e8s avantageux et s\u00e9curis\u00e9<\/strong>. En effet, en plus de ses avantages fiscaux, ce dispositif permet de s\u00e9curiser les loyers du bien acquis, que le logement soit occup\u00e9 ou non. Car en loi Censi Bouvard, le propri\u00e9taire signant un bail commercial avec l&rsquo;exploitant de la r\u00e9sidence, il n&rsquo;a qu&rsquo;un seul locataire pendant tout la dur\u00e9e du bail. Le loyer est donc <strong>garanti<\/strong> sans consid\u00e9ration du taux d&rsquo;occupation du logement.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il n&rsquo;est donc pas n\u00e9cessaire de souscrire une assurance couvrant les loyers impay\u00e9s ou la vacance locative.<\/p>\n\n\n\n<p class=\"has-border-color has-background wp-block-paragraph\" style=\"border-color:#30a2ce;border-width:1px;background-color:#d2e8ef\">\u2139\ufe0f  <strong>Propri\u00e9taires-bailleurs<\/strong>, vous envisagez de r\u00e9aliser un investissement locatif en Censi-Bouvard ? N\u2019oubliez pas que LocService peut vous aider \u00e0 <strong>trouver gratuitement vos futurs locataires<\/strong> : <strong><a href=\"https:\/\/www.locservice.fr\/proprietaires\/\">Cliquez ici<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<div style='text-align:left' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>Le dispositif Censi-Bouvard est un dispositif de d\u00e9fiscalisation concernant l\u2019investissement immobilier en r\u00e9sidence meubl\u00e9e neuve ou r\u00e9nov\u00e9e. Il permet une [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":796,"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-795","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 v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Le dispositif Censi-Bouvard<\/title>\n<meta name=\"description\" content=\"Le dispositif Censi-Bouvard est un dispositif de d\u00e9fiscalisation concernant l&#039;investissement immobilier en r\u00e9sidence meubl\u00e9e neuve ou r\u00e9nov\u00e9e. 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