{"id":1166,"date":"2024-09-04T12:06:11","date_gmt":"2024-09-04T11:06:11","guid":{"rendered":"https:\/\/www.spi-discount.net\/blog\/?p=1166"},"modified":"2024-09-04T12:06:11","modified_gmt":"2024-09-04T11:06:11","slug":"sci-quelle-difference-entre-lis-et-lir","status":"publish","type":"post","link":"https:\/\/www.spi-discount.net\/blog\/sci-quelle-difference-entre-lis-et-lir\/","title":{"rendered":"SCI : quelle diff\u00e9rence entre l\u2019IS et l\u2019IR ?"},"content":{"rendered":"<p>La <b>SCI, soci\u00e9t\u00e9 civile immobili\u00e8re<\/b>, est une structure qui permet la gestion de patrimoine immobilier \u00e0 plusieurs. La cr\u00e9ation d\u2019une SCI peut servir des objectifs vari\u00e9s : l\u2019achat d\u2019un patrimoine en vue d&rsquo;une revente, la transmission d\u2019un bien \u00e0 ses h\u00e9ritiers, le partage d\u2019un bien, la jouissance partag\u00e9e, la location meubl\u00e9e\u2026 etc. En fonction de l\u2019objectif, le r\u00e9gime fiscal (IS ou IR) va avoir son importance. Quelles sont les particularit\u00e9s d\u2019une SCI \u00e0 l\u2019IR ou \u00e0 l\u2019IS ? Comment choisir entre les deux ? Toutes les informations dans cet article.<\/p>\n<h2>Partie 1 : Si une SCI est soumise \u00e0 l\u2019IR<\/h2>\n<p><a href=\"https:\/\/www.indy.fr\/guide\/sci\/fiscalite\/ir-ou-is\/\"><u>SCI : IR ou IS<\/u><\/a> ? C\u2019est une des premi\u00e8res questions \u00e0 vous poser lors de la cr\u00e9ation de votre SCI ! <b>Par d\u00e9faut<\/b>, une SCI est soumise \u00e0 l\u2019imp\u00f4t sur le revenu (IR) car elle n\u2019est pas assimil\u00e9e \u00e0 une activit\u00e9 commerciale.<\/p>\n<p>Lorsque la SCI est \u00e0 l\u2019IR, la soci\u00e9t\u00e9 est dite<b> \u201ctransparente\u201d<\/b>. C&rsquo;est-\u00e0-dire que la SCI dispose d\u2019une personnalit\u00e9 juridique mais pas d\u2019une personnalit\u00e9 fiscale propre. Le paiement de l&rsquo;imp\u00f4t s\u2019effectue, non pas par la SCI mais par les associ\u00e9s, en fonction de leur quote-part dans le capital social de la SCI. Soyez attentifs car en cas de revenus importants de la SCI, cela peut augmenter l\u2019imp\u00f4t des associ\u00e9s.<\/p>\n<p>La comptabilit\u00e9 d\u2019une SCI \u00e0 l\u2019IR est assez simple. Aucune comptabilit\u00e9 ne doit \u00eatre tenue au sens propre du terme mais des documents sont \u00e0 produire :<\/p>\n<ul>\n<li>Un livre comptable<\/li>\n<li>Des PV d\u2019AG (proc\u00e8s-verbal d\u2019assembl\u00e9e g\u00e9n\u00e9rale)<\/li>\n<li>La d\u00e9claration 2044 de r\u00e9sultat annuelle<\/li>\n<li>La d\u00e9claration 2072 (si applicable)<\/li>\n<\/ul>\n<h2>Partie 2 : Si une SCI est soumise \u00e0 l\u2019IS<\/h2>\n<p>Il est \u00e9galement possible, sur option ou de plein droit, que votre SCI soit soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS).<\/p>\n<p>Dans ce cas, la SCI va payer son propre imp\u00f4t. Le r\u00e9sultat fiscal de la SCI n\u2019est alors plus int\u00e9gr\u00e9 dans le calcul de l\u2019imp\u00f4t sur le revenu du foyer des associ\u00e9s. Ces derniers ne sont imposables qu\u2019en cas de versements de dividendes.<\/p>\n<p>Les SCI \u00e0 l\u2019IS doivent tenir une comptabilit\u00e9 rigoureuse. Cette derni\u00e8re inclut :<\/p>\n<ul>\n<li>Un livre comptable<\/li>\n<li>Des PV d\u2019AG (proc\u00e8s-verbal d\u2019assembl\u00e9e g\u00e9n\u00e9rale)<\/li>\n<li>Une liasse fiscale (d\u00e9claration 2065 et 2033, bilan, compte de r\u00e9sultat\u2026)<\/li>\n<li>La d\u00e9claration 2572-SD<\/li>\n<\/ul>\n<p>Vous souhaitez faire de la<b> location meubl\u00e9e <\/b>? C\u2019est possible en SCI mais vous devez obligatoirement \u00eatre \u00e0 l\u2019IS !<\/p>\n<h2>Partie 3 : Comment choisir entre IR et IS ?<\/h2>\n<p>Il n\u2019existe pas de r\u00e9gime universellement avantageux. En effet, tout d\u00e9pend de votre projet ! L\u2019IR est souvent recommand\u00e9e :<\/p>\n<ul>\n<li>Si vous souhaitez faire de la location d\u2019appartement non meubl\u00e9e<\/li>\n<li>Si vous souhaitez transmettre un bien \u00e0 vos h\u00e9ritiers<\/li>\n<li>Si le bien de la SCI est votre r\u00e9sidence principale<\/li>\n<\/ul>\n<p>L\u2019IR permet une gestion simplifi\u00e9e et peut \u00eatre avantageux pour les SCI familiales par exemple, sans revenus.<\/p>\n<p>\u00c0 l\u2019inverse, il est souvent plus avantageux d\u2019opter pour une SCI \u00e0 l\u2019IS dans les situations suivantes :<\/p>\n<ul>\n<li>En cas de location meubl\u00e9e (c\u2019est m\u00eame obligatoire !)<\/li>\n<li>En cas de revenus importants de votre SCI (l\u2019IS va permettre de ne pas alourdir les revenus imposables des associ\u00e9s)<\/li>\n<li>En cas de charges importantes (plus de charges sont d\u00e9ductibles \u00e0 l\u2019IS qu\u2019\u00e0 l\u2019IR).<\/li>\n<\/ul>\n<p>Pour conclure, choisir l&rsquo;IS pour une SCI implique davantage d\u2019obligations comptables mais peut s\u2019av\u00e9rer tr\u00e8s avantageux au niveau fiscal ! Il est alors possible d\u2019utiliser un logiciel de comptabilit\u00e9 pour simplifier vos d\u00e9marches et gagner du temps.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La SCI, soci\u00e9t\u00e9 civile immobili\u00e8re, est une structure qui permet la gestion de patrimoine immobilier \u00e0 plusieurs. La cr\u00e9ation d\u2019une SCI peut servir des objectifs vari\u00e9s : l\u2019achat d\u2019un patrimoine en vue d&rsquo;une revente, la transmission d\u2019un bien \u00e0 ses h\u00e9ritiers, le partage d\u2019un bien, la jouissance partag\u00e9e, la location meubl\u00e9e\u2026 etc. En fonction de [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1168,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-espace-pro"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SCI : quelle diff\u00e9rence entre l\u2019IS et l\u2019IR ? - Blog SPI Discount<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.spi-discount.net\/blog\/sci-quelle-difference-entre-lis-et-lir\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SCI : quelle diff\u00e9rence entre l\u2019IS et l\u2019IR ? - Blog SPI Discount\" \/>\n<meta property=\"og:description\" content=\"La SCI, soci\u00e9t\u00e9 civile immobili\u00e8re, est une structure qui permet la gestion de patrimoine immobilier \u00e0 plusieurs. 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