{"id":902,"date":"2017-08-17T15:27:50","date_gmt":"2017-08-17T13:27:50","guid":{"rendered":"http:\/\/www.objectif-espagne.com\/?p=795"},"modified":"2020-07-14T10:35:25","modified_gmt":"2020-07-14T08:35:25","slug":"limposition-revenus-immobiliers-espagne-non-residents","status":"publish","type":"post","link":"https:\/\/amedia-contables-espana.com\/fr\/blog\/limposition-revenus-immobiliers-espagne-non-residents\/","title":{"rendered":"L\u2019imposition des revenus immobiliers en Espagne par des non-r\u00e9sidents"},"content":{"rendered":"<p>Non-r\u00e9sident fiscal espagnol, vous \u00eates l\u2019heureux propri\u00e9taire d\u2019un bien immobilier sur la p\u00e9ninsule ib\u00e9rique. Vous d\u00e9clarez s\u00fbrement les revenus provenant de ce bien dans votre pays de r\u00e9sidence, mais attention, cela ne suffit pas.<\/p>\n<p>La l\u00e9gislation interne espagnole, et plus pr\u00e9cis\u00e9ment le Real Decreto 5\/2004, taxe les revenus obtenus en Espagne par les personnes physiques et morales non-r\u00e9sidentes.<br \/>\nAutrement dit, si vous \u00eates propri\u00e9taire d\u2019un bien immobilier en Espagne, vous devrez y pr\u00e9senter une d\u00e9claration d\u2019IRNR (Imp\u00f4t sur le Revenu des Non-R\u00e9sidents).<\/p>\n<h2>Votre bien immobilier est lou\u00e9<\/h2>\n<p>Si votre maison ou appartement est lou\u00e9, les revenus fonciers doivent \u00eatre d\u00e9clar\u00e9s trimestriellement aupr\u00e8s de l\u2019administration fiscale.<\/p>\n<p>Le taux d\u2019imposition s\u2019\u00e9l\u00e8ve \u00e0 19% pour les r\u00e9sidents fran\u00e7ais et de l\u2019Union Europ\u00e9enne et 24% pour les autres.<\/p>\n<h2>Votre bien immobilier n\u2019est pas lou\u00e9<\/h2>\n<p>Les biens immobiliers \u00e0 la libre disposition des propri\u00e9taires (r\u00e9sidence secondaire) sont <u>\u00e9galement imposables<\/u>. Un revenu fictif calcul\u00e9 sur la base de la valeur cadastrale du bien sert de base d\u2019imposition.<\/p>\n<p>Les revenus fictifs doivent \u00eatre d\u00e9clar\u00e9s annuellement.<\/p>\n<p>Le taux d\u2019imposition s\u2019\u00e9l\u00e8ve \u00e9galement \u00e0 19% pour les r\u00e9sidents fran\u00e7ais et de l\u2019Union Europ\u00e9enne et 24% pour les autres.<\/p>\n<h2>Votre bien immobilier est lou\u00e9 une partie de l\u2019ann\u00e9e et \u00e0 votre disposition le reste du temps<\/h2>\n<p>Dans cette hypoth\u00e8se, il convient de d\u00e9clarer tous les 3 mois les loyers per\u00e7us. A la fin de l\u2019ann\u00e9e, vous devrez \u00e9galement d\u00e9clarer le loyer fictif pour la partie correspondante \u00e0 la p\u00e9riode non lou\u00e9e.<\/p>\n","protected":false},"excerpt":{"rendered":"Non-r\u00e9sident fiscal espagnol, vous \u00eates l\u2019heureux propri\u00e9taire d\u2019un bien immobilier sur la p\u00e9ninsule ib\u00e9rique. Vous d\u00e9clarez s\u00fbrement les revenus provenant de ce bien dans votre pays de r\u00e9sidence, mais attention, cela ne suffit pas.","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advgb_blocks_editor_width":"","advgb_blocks_columns_visual_guide":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-902","post","type-post","status-publish","format-standard","hentry","category-non-classifiee"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019imposition des revenus immobiliers en Espagne par des non-r\u00e9sidents - Amedia<\/title>\n<meta name=\"description\" content=\"Vous \u00eates l\u2019heureux propri\u00e9taire d\u2019un bien immobilier sur la p\u00e9ninsule ib\u00e9rique? 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