R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente !<\/title>\n<\/head>\n<body>\n\n<article>\n <header>\n <h1>R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente !<\/h1>\n <p><em>Par ASTRA Patrimoine \u2013 Cabinet en gestion de patrimoine<\/em><\/p>\n <\/header>\n\n <section>\n <h2>\ud83d\udccc Qu\u2019est-ce que la r\u00e9int\u00e9gration des amortissements en LMNP ?<\/h2>\n <p>Le r\u00e9gime du <strong>Loueur Meubl\u00e9 Non Professionnel (LMNP)<\/strong>, en particulier au <strong>r\u00e9gime r\u00e9el<\/strong>, permet de d\u00e9duire des <strong>amortissements comptables<\/strong> sur le bien, le mobilier ou les frais de notaire.<\/p>\n <p>Cependant, \u00e0 la revente du bien, les <strong>amortissements non utilis\u00e9s<\/strong> peuvent \u00eatre r\u00e9int\u00e9gr\u00e9s dans le r\u00e9sultat comptable, augmentant la base imposable en <strong>BIC<\/strong> (B\u00e9n\u00e9fices Industriels et Commerciaux), m\u00eame si la <strong>plus-value fiscale<\/strong> reste soumise au r\u00e9gime des particuliers.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83d\udc65 Qui est concern\u00e9 par cette r\u00e8gle ?<\/h2>\n <ul>\n <li>Les investisseurs en <strong>LMNP au r\u00e9el<\/strong> avec amortissements.<\/li>\n <li>Ceux qui <strong>revendent leur bien<\/strong> apr\u00e8s plusieurs ann\u00e9es d\u2019exploitation.<\/li>\n <li>Les bailleurs ayant un <strongr\u00e9sultat comptable positif \u00e0 la revente<\/strong>.<\/li>\n <\/ul>\n <p>Les <strong>LMNP au micro-BIC<\/strong> ne sont pas concern\u00e9s, ni les investisseurs n\u2019ayant pas opt\u00e9 pour le r\u00e9gime r\u00e9el.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83c\udfaf Pourquoi cette r\u00e8gle existe-t-elle ?<\/h2>\n <p>La r\u00e9int\u00e9gration vise \u00e0 \u00e9viter une optimisation excessive o\u00f9 les amortissements permettraient de r\u00e9duire ind\u00e9finiment l\u2019imp\u00f4t sans contrepartie lors de la cession. Le fisc corrige ainsi cette m\u00e9canique au moment de la revente.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83d\udcc8 Exemple concret<\/h2>\n <p>Un investisseur ach\u00e8te un bien \u00e0 <strong>200 000 \u20ac<\/strong> (dont 180 000 \u20ac amortissables). Apr\u00e8s 10 ans, il a amorti 50 000 \u20ac.<\/p>\n <p>Il revend \u00e0 200 000 \u20ac : <strong>z\u00e9ro plus-value fiscale<\/strong>, mais un <strong>r\u00e9sultat comptable positif en BIC<\/strong> d\u00fb aux amortissements non consomm\u00e9s, imposable \u00e0 l\u2019IR + pr\u00e9l\u00e8vements sociaux.<\/p>\n <\/section>\n\n <section>\n <h2>\u2757 Est-ce vraiment probl\u00e9matique ?<\/h2>\n <h3>\u2705 Cas o\u00f9 ce n\u2019est pas un souci :<\/h3>\n <ul>\n <li>D\u00e9tention longue (> 20 ans) : exon\u00e9ration sur la plus-value.<\/li>\n <li>Amortissements totalement consomm\u00e9s : rien \u00e0 r\u00e9int\u00e9grer.<\/li>\n <li>Revente avec plus-value importante : effet dilu\u00e9.<\/li>\n <\/ul>\n\n <h3>\u26a0\ufe0f Cas o\u00f9 il faut anticiper :<\/h3>\n <ul>\n <li>Revente rapide (moins de 10 ans).<\/li>\n <li>Amortissements non utilis\u00e9s (revenus faibles ou d\u00e9ficitaires).<\/li>\n <li>Contribuables dans une tranche IR \u00e9lev\u00e9e.<\/li>\n <\/ul>\n <\/section>\n\n <section>\n <h2>\ud83d\udca1 Que faire pour bien g\u00e9rer cette situation ?<\/h2>\n <ul>\n <li>Analyser votre <strong>dur\u00e9e de d\u00e9tention pr\u00e9visionnelle<\/strong>.<\/li>\n <li>Choisir le bon r\u00e9gime fiscal d\u00e8s l\u2019achat.<\/li>\n <li><strong>Suivre les amortissements<\/strong> avec un cabinet sp\u00e9cialis\u00e9.<\/li>\n <li>Envisager une <strong>strat\u00e9gie patrimoniale globale<\/strong>.<\/li>\n <\/ul>\n <p>Chez <strong>ASTRA Patrimoine<\/strong>, nous vous aidons \u00e0 optimiser vos investissements LMNP sur toute leur dur\u00e9e de vie, de l\u2019acquisition \u00e0 la cession.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83d\udcde Besoin d\u2019un audit patrimonial ?<\/h2>\n <p>Vous poss\u00e9dez un bien en LMNP ou envisagez d\u2019investir dans l\u2019immobilier locatif meubl\u00e9 ? N\u2019attendez pas la revente pour agir.<\/p>\n <p><strong>Contactez notre cabinet<\/strong> pour un accompagnement sur mesure.<\/p>\n <\/section>\n<\/article>\n\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! Par ASTRA Patrimoine \u2013 Cabinet en gestion de patrimoine \ud83d\udccc Qu\u2019est-ce que la r\u00e9int\u00e9gration des amortissements en LMNP ? Le r\u00e9gime du Loueur Meubl\u00e9 Non Professionnel (LMNP), en particulier au r\u00e9gime r\u00e9el, permet […]<\/p>\n","protected":false},"author":1,"featured_media":4297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"14","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_analysis_target_kw":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-4299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","entry","has-media"],"yoast_head":"\n<title>R\u00e9int\u00e9gration des amortissements en LMNP<\/title>\n<meta name=\"description\" content=\"R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! 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R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! Par ASTRA Patrimoine \u2013 Cabinet en gestion de patrimoine \ud83d\udccc Qu\u2019est-ce que la r\u00e9int\u00e9gration des amortissements en LMNP ? Le r\u00e9gime du Loueur Meubl\u00e9 Non Professionnel (LMNP), en particulier au r\u00e9gime r\u00e9el, permet\u2026","_links":{"self":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts\/4299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/comments?post=4299"}],"version-history":[{"count":2,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts\/4299\/revisions"}],"predecessor-version":[{"id":4332,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts\/4299\/revisions\/4332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/media\/4297"}],"wp:attachment":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/media?parent=4299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/categories?post=4299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/tags?post=4299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}

{"id":4299,"date":"2025-05-16T11:38:47","date_gmt":"2025-05-16T09:38:47","guid":{"rendered":"https:\/\/astra-patrimoine.fr\/?p=4299"},"modified":"2025-05-23T11:44:54","modified_gmt":"2025-05-23T09:44:54","slug":"reintegration-des-amortissements-en-lmnp-attention-a-la-revente","status":"publish","type":"post","link":"https:\/\/astra-patrimoine.fr\/index.php\/2025\/05\/16\/reintegration-des-amortissements-en-lmnp-attention-a-la-revente\/","title":{"rendered":"R\u00e9int\u00e9gration des amortissements en LMNP"},"content":{"rendered":"\n\n\n\n \n \n \n \n R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente !<\/title>\n<\/head>\n<body>\n\n<article>\n <header>\n <h1>R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente !<\/h1>\n <p><em>Par ASTRA Patrimoine \u2013 Cabinet en gestion de patrimoine<\/em><\/p>\n <\/header>\n\n <section>\n <h2>\ud83d\udccc Qu\u2019est-ce que la r\u00e9int\u00e9gration des amortissements en LMNP ?<\/h2>\n <p>Le r\u00e9gime du <strong>Loueur Meubl\u00e9 Non Professionnel (LMNP)<\/strong>, en particulier au <strong>r\u00e9gime r\u00e9el<\/strong>, permet de d\u00e9duire des <strong>amortissements comptables<\/strong> sur le bien, le mobilier ou les frais de notaire.<\/p>\n <p>Cependant, \u00e0 la revente du bien, les <strong>amortissements non utilis\u00e9s<\/strong> peuvent \u00eatre r\u00e9int\u00e9gr\u00e9s dans le r\u00e9sultat comptable, augmentant la base imposable en <strong>BIC<\/strong> (B\u00e9n\u00e9fices Industriels et Commerciaux), m\u00eame si la <strong>plus-value fiscale<\/strong> reste soumise au r\u00e9gime des particuliers.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83d\udc65 Qui est concern\u00e9 par cette r\u00e8gle ?<\/h2>\n <ul>\n <li>Les investisseurs en <strong>LMNP au r\u00e9el<\/strong> avec amortissements.<\/li>\n <li>Ceux qui <strong>revendent leur bien<\/strong> apr\u00e8s plusieurs ann\u00e9es d\u2019exploitation.<\/li>\n <li>Les bailleurs ayant un <strongr\u00e9sultat comptable positif \u00e0 la revente<\/strong>.<\/li>\n <\/ul>\n <p>Les <strong>LMNP au micro-BIC<\/strong> ne sont pas concern\u00e9s, ni les investisseurs n\u2019ayant pas opt\u00e9 pour le r\u00e9gime r\u00e9el.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83c\udfaf Pourquoi cette r\u00e8gle existe-t-elle ?<\/h2>\n <p>La r\u00e9int\u00e9gration vise \u00e0 \u00e9viter une optimisation excessive o\u00f9 les amortissements permettraient de r\u00e9duire ind\u00e9finiment l\u2019imp\u00f4t sans contrepartie lors de la cession. Le fisc corrige ainsi cette m\u00e9canique au moment de la revente.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83d\udcc8 Exemple concret<\/h2>\n <p>Un investisseur ach\u00e8te un bien \u00e0 <strong>200 000 \u20ac<\/strong> (dont 180 000 \u20ac amortissables). Apr\u00e8s 10 ans, il a amorti 50 000 \u20ac.<\/p>\n <p>Il revend \u00e0 200 000 \u20ac : <strong>z\u00e9ro plus-value fiscale<\/strong>, mais un <strong>r\u00e9sultat comptable positif en BIC<\/strong> d\u00fb aux amortissements non consomm\u00e9s, imposable \u00e0 l\u2019IR + pr\u00e9l\u00e8vements sociaux.<\/p>\n <\/section>\n\n <section>\n <h2>\u2757 Est-ce vraiment probl\u00e9matique ?<\/h2>\n <h3>\u2705 Cas o\u00f9 ce n\u2019est pas un souci :<\/h3>\n <ul>\n <li>D\u00e9tention longue (> 20 ans) : exon\u00e9ration sur la plus-value.<\/li>\n <li>Amortissements totalement consomm\u00e9s : rien \u00e0 r\u00e9int\u00e9grer.<\/li>\n <li>Revente avec plus-value importante : effet dilu\u00e9.<\/li>\n <\/ul>\n\n <h3>\u26a0\ufe0f Cas o\u00f9 il faut anticiper :<\/h3>\n <ul>\n <li>Revente rapide (moins de 10 ans).<\/li>\n <li>Amortissements non utilis\u00e9s (revenus faibles ou d\u00e9ficitaires).<\/li>\n <li>Contribuables dans une tranche IR \u00e9lev\u00e9e.<\/li>\n <\/ul>\n <\/section>\n\n <section>\n <h2>\ud83d\udca1 Que faire pour bien g\u00e9rer cette situation ?<\/h2>\n <ul>\n <li>Analyser votre <strong>dur\u00e9e de d\u00e9tention pr\u00e9visionnelle<\/strong>.<\/li>\n <li>Choisir le bon r\u00e9gime fiscal d\u00e8s l\u2019achat.<\/li>\n <li><strong>Suivre les amortissements<\/strong> avec un cabinet sp\u00e9cialis\u00e9.<\/li>\n <li>Envisager une <strong>strat\u00e9gie patrimoniale globale<\/strong>.<\/li>\n <\/ul>\n <p>Chez <strong>ASTRA Patrimoine<\/strong>, nous vous aidons \u00e0 optimiser vos investissements LMNP sur toute leur dur\u00e9e de vie, de l\u2019acquisition \u00e0 la cession.<\/p>\n <\/section>\n\n <section>\n <h2>\ud83d\udcde Besoin d\u2019un audit patrimonial ?<\/h2>\n <p>Vous poss\u00e9dez un bien en LMNP ou envisagez d\u2019investir dans l\u2019immobilier locatif meubl\u00e9 ? N\u2019attendez pas la revente pour agir.<\/p>\n <p><strong>Contactez notre cabinet<\/strong> pour un accompagnement sur mesure.<\/p>\n <\/section>\n<\/article>\n\n<\/body>\n<\/html>\n\n","protected":false},"excerpt":{"rendered":"<p>R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! Par ASTRA Patrimoine \u2013 Cabinet en gestion de patrimoine \ud83d\udccc Qu\u2019est-ce que la r\u00e9int\u00e9gration des amortissements en LMNP ? Le r\u00e9gime du Loueur Meubl\u00e9 Non Professionnel (LMNP), en particulier au r\u00e9gime r\u00e9el, permet […]<\/p>\n","protected":false},"author":1,"featured_media":4297,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"14","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_analysis_target_kw":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[14],"tags":[],"class_list":["post-4299","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","entry","has-media"],"yoast_head":"\n<title>R\u00e9int\u00e9gration des amortissements en LMNP<\/title>\n<meta name=\"description\" content=\"R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! 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R\u00e9int\u00e9gration des amortissements en LMNP : attention \u00e0 la revente ! Par ASTRA Patrimoine \u2013 Cabinet en gestion de patrimoine \ud83d\udccc Qu\u2019est-ce que la r\u00e9int\u00e9gration des amortissements en LMNP ? Le r\u00e9gime du Loueur Meubl\u00e9 Non Professionnel (LMNP), en particulier au r\u00e9gime r\u00e9el, permet\u2026","_links":{"self":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts\/4299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/comments?post=4299"}],"version-history":[{"count":2,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts\/4299\/revisions"}],"predecessor-version":[{"id":4332,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/posts\/4299\/revisions\/4332"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/media\/4297"}],"wp:attachment":[{"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/media?parent=4299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/categories?post=4299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/astra-patrimoine.fr\/index.php\/wp-json\/wp\/v2\/tags?post=4299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}