{"id":1486,"date":"2021-06-07T11:46:51","date_gmt":"2021-06-07T09:46:51","guid":{"rendered":"https:\/\/dev.lagencerie.com\/bordeaux\/?p=1486"},"modified":"2021-06-07T11:49:43","modified_gmt":"2021-06-07T09:49:43","slug":"quest-ce-quune-sci","status":"publish","type":"post","link":"https:\/\/dev.lagencerie.com\/bordeaux\/2021\/06\/07\/quest-ce-quune-sci\/","title":{"rendered":"Qu\u2019est-ce qu\u2019une SCI\u2009?"},"content":{"rendered":"

[et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb custom_margin=\u00a0\u00bb50px|0px|0px|0px|false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px|0px|0px|0px|false|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#003A5D\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#FFFFFF\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb40px|50px|30px|50px|false|true\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb|30px||30px|false|true\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]Une soci\u00e9t\u00e9 civile immobili\u00e8re regroupe deux ou plusieurs associ\u00e9s pour acheter un bien immobilier en vue de le louer et d\u2019en tirer des b\u00e9n\u00e9fices.
\nCette forme de soci\u00e9t\u00e9 est fortement appr\u00e9ci\u00e9e par les particuliers (\u00e9poux, membre d\u2019une fratrie, etc.) d\u00e9sireux d\u2019acqu\u00e9rir un logement \u00e0 plusieurs. L\u2019Agencerie<\/a> vous pr\u00e9sente ce que vous devez savoir.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_margin=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text content_tablet=\u00a0\u00bb<\/p>\n

CONFIEZ LA GESTION LOCATIVE
\nDE VOTRE BIEN \u00c0 UN PROFESSIONNEL<\/h2>\n

\u00a0\u00bb content_phone=\u00a0\u00bb<\/p>\n

CONFIEZ LA GESTION LOCATIVE
\nDE VOTRE BIEN \u00c0 UN PROFESSIONNEL<\/h2>\n

\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbf8a905d0-9b7b-4de3-b086-c837e1334a17″ text_text_color=\u00a0\u00bb#d9ac6d\u00a0\u00bb text_font_size=\u00a0\u00bb22px\u00a0\u00bb text_line_height=\u00a0\u00bb0em\u00a0\u00bb header_font=\u00a0\u00bb|700||on|||||\u00a0\u00bb header_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_text_color=\u00a0\u00bb#003a5d\u00a0\u00bb header_font_size=\u00a0\u00bb32px\u00a0\u00bb header_2_font=\u00a0\u00bbBarlow|600||on|||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#003a5d\u00a0\u00bb header_2_font_size=\u00a0\u00bb25px\u00a0\u00bb header_3_font=\u00a0\u00bbEncode Sans Condensed|700||on|||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbleft\u00a0\u00bb header_3_text_color=\u00a0\u00bb#d9ac6d\u00a0\u00bb header_3_font_size=\u00a0\u00bb18px\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb20px||15px||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb10px||15px||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_text_align_tablet=\u00a0\u00bbleft\u00a0\u00bb header_2_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb header_2_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb19px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_text_align_tablet=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_align_phone=\u00a0\u00bb\u00a0\u00bb header_3_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n

Que dit la loi sur la SCI ?<\/h2>\n

[\/et_pb_text][et_pb_text content_tablet=\u00a0\u00bbEstimation de la valeur locative de votre bien, recherche de locataire, r\u00e9daction des documents juridiques, mise en valeur du bien, s\u00e9lection et gestion du locataire, respect des dispositions l\u00e9gales\u2026 Les missions \u00e0 remplir lorsque l\u2019on est bailleur sont nombreuses et complexes. Entourez-vous d\u2019acteurs de confiance pour s\u00e9curiser votre patrimoine\u2009!\u00a0\u00bb content_phone=\u00a0\u00bbEstimation de la valeur locative de votre bien, recherche de locataire, r\u00e9daction des documents juridiques, mise en valeur du bien, s\u00e9lection et gestion du locataire, respect des dispositions l\u00e9gales\u2026 Les missions \u00e0 remplir lorsque l\u2019on est bailleur sont nombreuses et complexes. Entourez-vous d\u2019acteurs de confiance pour s\u00e9curiser votre patrimoine\u2009!\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbBarlow|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#707070″ text_font_size=\u00a0\u00bb16px\u00a0\u00bb text_line_height=\u00a0\u00bb20px\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||15px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bbjustified\u00a0\u00bb text_orientation_phone=\u00a0\u00bbjustified\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]R\u00e9gies par le Code civil dans ses articles 1832 et suivants, et ses articles 1845 et suivants, les SCI doivent \u00eatre compos\u00e9es de 2 personnes minimum. Les associ\u00e9s peuvent \u00eatre des personnes physiques (majeurs, majeurs prot\u00e9g\u00e9s et mineurs), mais aussi morales.<\/p>\n

La dur\u00e9e de vie de la soci\u00e9t\u00e9 est de 99 ans maximum. Sous certaines conditions, les associ\u00e9s peuvent la proroger (prolonger). Par ailleurs, il leur appartient d\u2019appr\u00e9cier le mode de fonctionnement de leur entreprise dans le respect des textes l\u00e9gaux.<\/p>\n

Effectu\u00e9 apr\u00e8s la constitution de la soci\u00e9t\u00e9, l\u2019achat du bien est r\u00e9alis\u00e9 au nom de la SCI. Le logement est donc la propri\u00e9t\u00e9 de la soci\u00e9t\u00e9 en elle-m\u00eame.<\/p>\n

Les associ\u00e9s doivent d\u00e9signer une ou plusieurs personnes morales ou physiques pour g\u00e9rer la soci\u00e9t\u00e9. Ces derni\u00e8res ont pour missions d\u2019assurer la gestion courante du bien lou\u00e9 : recouvrement des loyers, r\u00e8glement des factures, d\u00e9claration fiscale, etc.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text content_tablet=\u00a0\u00bb<\/p>\n

CONFIEZ LA GESTION LOCATIVE
\nDE VOTRE BIEN \u00c0 UN PROFESSIONNEL<\/h2>\n

\u00a0\u00bb content_phone=\u00a0\u00bb<\/p>\n

CONFIEZ LA GESTION LOCATIVE
\nDE VOTRE BIEN \u00c0 UN PROFESSIONNEL<\/h2>\n

\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbf8a905d0-9b7b-4de3-b086-c837e1334a17″ text_text_color=\u00a0\u00bb#d9ac6d\u00a0\u00bb text_font_size=\u00a0\u00bb22px\u00a0\u00bb text_line_height=\u00a0\u00bb0em\u00a0\u00bb header_font=\u00a0\u00bb|700||on|||||\u00a0\u00bb header_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_text_color=\u00a0\u00bb#003a5d\u00a0\u00bb header_font_size=\u00a0\u00bb32px\u00a0\u00bb header_2_font=\u00a0\u00bbBarlow|600||on|||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#003a5d\u00a0\u00bb header_2_font_size=\u00a0\u00bb25px\u00a0\u00bb header_3_font=\u00a0\u00bbEncode Sans Condensed|700||on|||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbleft\u00a0\u00bb header_3_text_color=\u00a0\u00bb#d9ac6d\u00a0\u00bb header_3_font_size=\u00a0\u00bb18px\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb20px||15px||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb10px||15px||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_text_align_tablet=\u00a0\u00bbleft\u00a0\u00bb header_2_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb header_2_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb19px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_text_align_tablet=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_align_phone=\u00a0\u00bb\u00a0\u00bb header_3_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n

Pourquoi cr\u00e9er une SCI ?<\/h2>\n

[\/et_pb_text][et_pb_text content_tablet=\u00a0\u00bbEstimation de la valeur locative de votre bien, recherche de locataire, r\u00e9daction des documents juridiques, mise en valeur du bien, s\u00e9lection et gestion du locataire, respect des dispositions l\u00e9gales\u2026 Les missions \u00e0 remplir lorsque l\u2019on est bailleur sont nombreuses et complexes. Entourez-vous d\u2019acteurs de confiance pour s\u00e9curiser votre patrimoine\u2009!\u00a0\u00bb content_phone=\u00a0\u00bbEstimation de la valeur locative de votre bien, recherche de locataire, r\u00e9daction des documents juridiques, mise en valeur du bien, s\u00e9lection et gestion du locataire, respect des dispositions l\u00e9gales\u2026 Les missions \u00e0 remplir lorsque l\u2019on est bailleur sont nombreuses et complexes. Entourez-vous d\u2019acteurs de confiance pour s\u00e9curiser votre patrimoine\u2009!\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbBarlow|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#707070″ text_font_size=\u00a0\u00bb16px\u00a0\u00bb text_line_height=\u00a0\u00bb20px\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||15px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bbjustified\u00a0\u00bb text_orientation_phone=\u00a0\u00bbjustified\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]Une SCI permet aux associ\u00e9s d\u2019acqu\u00e9rir un logement et de r\u00e9duire les charges li\u00e9es \u00e0 l\u2019achat ainsi qu\u2019\u00e0 la gestion du bien.<\/p>\n

Ce statut assure la protection du patrimoine de ses membres. En cas de faillite de la soci\u00e9t\u00e9, les charges y aff\u00e9rentes sont \u00e9galement partag\u00e9es. Dans ce contexte, les associ\u00e9s peuvent engager des actions en justice contre la SCI en question et lui demander le remboursement de leurs apports.<\/p>\n

Les associ\u00e9s demeurent, n\u00e9anmoins, responsables des dettes de la SCI. Si cette derni\u00e8re n\u2019est plus solvable, ses cr\u00e9anciers peuvent poursuivre les personnes qui la composent. Celles-ci se trouvent alors oblig\u00e9es de rembourser les dettes de la soci\u00e9t\u00e9, quel que soit leur montant.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bbRGBA(0,0,0,0)\u00a0\u00bb custom_margin=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||false|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4″ _builder_version=\u00a0\u00bb4.9.3″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_text content_tablet=\u00a0\u00bb<\/p>\n

CONFIEZ LA GESTION LOCATIVE
\nDE VOTRE BIEN \u00c0 UN PROFESSIONNEL<\/h2>\n

\u00a0\u00bb content_phone=\u00a0\u00bb<\/p>\n

CONFIEZ LA GESTION LOCATIVE
\nDE VOTRE BIEN \u00c0 UN PROFESSIONNEL<\/h2>\n

\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbf8a905d0-9b7b-4de3-b086-c837e1334a17″ text_text_color=\u00a0\u00bb#d9ac6d\u00a0\u00bb text_font_size=\u00a0\u00bb22px\u00a0\u00bb text_line_height=\u00a0\u00bb0em\u00a0\u00bb header_font=\u00a0\u00bb|700||on|||||\u00a0\u00bb header_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_text_color=\u00a0\u00bb#003a5d\u00a0\u00bb header_font_size=\u00a0\u00bb32px\u00a0\u00bb header_2_font=\u00a0\u00bbBarlow|600||on|||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbleft\u00a0\u00bb header_2_text_color=\u00a0\u00bb#003a5d\u00a0\u00bb header_2_font_size=\u00a0\u00bb25px\u00a0\u00bb header_3_font=\u00a0\u00bbEncode Sans Condensed|700||on|||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbleft\u00a0\u00bb header_3_text_color=\u00a0\u00bb#d9ac6d\u00a0\u00bb header_3_font_size=\u00a0\u00bb18px\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb20px||15px||false|false\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb10px||15px||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_text_align_tablet=\u00a0\u00bbleft\u00a0\u00bb header_2_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb header_2_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb19px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_text_align_tablet=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_align_phone=\u00a0\u00bb\u00a0\u00bb header_3_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n

Quel est le r\u00e9gime d\u2019imposition d\u2019une SCI ?<\/h2>\n

[\/et_pb_text][et_pb_text content_tablet=\u00a0\u00bbEstimation de la valeur locative de votre bien, recherche de locataire, r\u00e9daction des documents juridiques, mise en valeur du bien, s\u00e9lection et gestion du locataire, respect des dispositions l\u00e9gales\u2026 Les missions \u00e0 remplir lorsque l\u2019on est bailleur sont nombreuses et complexes. Entourez-vous d\u2019acteurs de confiance pour s\u00e9curiser votre patrimoine\u2009!\u00a0\u00bb content_phone=\u00a0\u00bbEstimation de la valeur locative de votre bien, recherche de locataire, r\u00e9daction des documents juridiques, mise en valeur du bien, s\u00e9lection et gestion du locataire, respect des dispositions l\u00e9gales\u2026 Les missions \u00e0 remplir lorsque l\u2019on est bailleur sont nombreuses et complexes. Entourez-vous d\u2019acteurs de confiance pour s\u00e9curiser votre patrimoine\u2009!\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.4″ _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_font=\u00a0\u00bbBarlow|300|||||||\u00a0\u00bb text_text_color=\u00a0\u00bb#707070″ text_font_size=\u00a0\u00bb16px\u00a0\u00bb text_line_height=\u00a0\u00bb20px\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin_tablet=\u00a0\u00bb\u00a0\u00bb custom_margin_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_padding=\u00a0\u00bb||15px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bbjustified\u00a0\u00bb text_orientation_phone=\u00a0\u00bbjustified\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n

Sur le plan fiscal, les revenus et les charges de la SCI sont imposables. Vous pouvez choisir entre 2 r\u00e9gimes fiscaux : l\u2019imp\u00f4t sur le revenu (IR) et l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s (IS).
Dans le cas d\u2019une SCI soumise \u00e0 l\u2019IR, la d\u00e9claration d\u2019imp\u00f4ts se fait de mani\u00e8re individuelle. Les b\u00e9n\u00e9fices g\u00e9n\u00e9r\u00e9s par la location du bien de la SCI rentrent dans la cat\u00e9gorie des \u00ab revenus fonciers \u00bb.<\/p>\n

Pour la SCI soumise \u00e0 l\u2019IS, les charges r\u00e9elles de la soci\u00e9t\u00e9 sont d\u00e9duites de l\u2019assiette fiscale de ses associ\u00e9s.<\/p>\n

Vous avez des questions \u00e0 propos de l\u2019int\u00e9r\u00eat de la SCI pour votre profil\u2009? Demandez conseil \u00e0 notre agence immobili\u00e8re \u00e0 Albi<\/a> ou notre agence immobili\u00e8re \u00e0 Bordeaux Chartrons<\/a>.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

Une soci\u00e9t\u00e9 civile immobili\u00e8re regroupe deux ou plusieurs associ\u00e9s pour acheter un bien immobilier en vue de le louer et d\u2019en tirer des b\u00e9n\u00e9fices. Cette forme de soci\u00e9t\u00e9 est fortement appr\u00e9ci\u00e9e par les particuliers (\u00e9poux, membre d\u2019une fratrie, etc.) d\u00e9sireux d\u2019acqu\u00e9rir un logement \u00e0 plusieurs. L\u2019Agencerie vous pr\u00e9sente ce que vous devez savoir.Que dit la […]<\/p>\n","protected":false},"author":1,"featured_media":1487,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","inline_featured_image":false},"categories":[21,20],"tags":[],"yoast_head":"\nComprendre ce qu\u2019est la Soci\u00e9t\u00e9 Civile Immobili\u00e8re (SCI)<\/title>\n<meta name=\"description\" content=\"Qu\u2019est-ce qu\u2019une soci\u00e9t\u00e9 civile immobili\u00e8re ? Que dit la loi ? 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