{"id":39229,"date":"2025-10-10T05:45:03","date_gmt":"2025-10-10T05:45:03","guid":{"rendered":"https:\/\/www.immovess.es\/impuesto-autouso-vivienda-no-residentes-costa-blanca\/"},"modified":"2026-01-04T13:42:53","modified_gmt":"2026-01-04T13:42:53","slug":"impot-utilisation-personnelle-espagne-maison-costa-blanca","status":"publish","type":"post","link":"https:\/\/www.immovess.es\/fr\/impot-utilisation-personnelle-espagne-maison-costa-blanca\/","title":{"rendered":"Imp\u00f4t sur l\u2019utilisation personnelle en Espagne \u2013 Ce que doivent savoir les propri\u00e9taires \u00e9trangers \u00e0 la Costa Blanca"},"content":{"rendered":"<p>Poss\u00e9der une <strong>r\u00e9sidence secondaire \u00e0 la Costa Blanca<\/strong> est un r\u00eave pour de nombreux \u00e9trangers. Mais m\u00eame si le bien n\u2019est pas lou\u00e9, il existe une obligation fiscale sp\u00e9cifique en Espagne : l\u2019<strong>imp\u00f4t sur l\u2019utilisation personnelle<\/strong> (<em>Imputaci\u00f3n de Renta Inmobiliaria<\/em>). Cet article explique quand il s\u2019applique, comment il est calcul\u00e9 et ce que les propri\u00e9taires doivent savoir.<\/p>\n<h2>Qu\u2019est-ce que l\u2019imp\u00f4t sur l\u2019utilisation personnelle ?<\/h2>\n<p>Il s\u2019agit d\u2019un imp\u00f4t fictif sur le revenu appliqu\u00e9 aux logements <strong>non lou\u00e9s<\/strong> mais occup\u00e9s par leur propri\u00e9taire ou laiss\u00e9s vacants. Il compense le \u00ab b\u00e9n\u00e9fice \u00bb d\u2019habiter dans son propre bien sans payer de loyer.<\/p>\n<p>La base l\u00e9gale est la <em>Ley del Impuesto sobre la Renta de no Residentes<\/em> (IRNR), la loi espagnole sur l\u2019imp\u00f4t des non-r\u00e9sidents poss\u00e9dant un bien en Espagne.<\/p>\n<h2>Qui doit le payer ?<\/h2>\n<p>Tous les <strong>propri\u00e9taires \u00e9trangers<\/strong> (non-r\u00e9sidents) d\u2019un bien immobilier en Espagne qui <strong>ne le louent pas de fa\u00e7on permanente<\/strong>. Par exemple, un couple fran\u00e7ais poss\u00e9dant une maison \u00e0 D\u00e9nia, Calpe, Moraira ou J\u00e1vea doit payer cet imp\u00f4t s\u2019il ne l\u2019occupe que pendant les vacances.<\/p>\n<h2>Comment est-il calcul\u00e9 ?<\/h2>\n<p>Le calcul se base sur la <strong>valeur cadastrale (Valor Catastral)<\/strong> figurant sur la taxe fonci\u00e8re (<em>IBI<\/em>).<\/p>\n<ul>\n<li>1,1 % de la valeur cadastrale si la r\u00e9vision est post\u00e9rieure au 1\u1d49\u02b3 janvier 1994<\/li>\n<li>2 % si elle est ant\u00e9rieure<\/li>\n<\/ul>\n<p>Ce revenu fictif est ensuite soumis \u00e0 l\u2019imp\u00f4t pour non-r\u00e9sidents :<\/p>\n<ul>\n<li><strong>19 %<\/strong> pour les r\u00e9sidents de l\u2019UE, d\u2019Islande ou de Norv\u00e8ge<\/li>\n<li><strong>24 %<\/strong> pour les r\u00e9sidents des autres pays<\/li>\n<\/ul>\n<h3>Exemple<\/h3>\n<p>Valeur cadastrale : 150 000 \u20ac \u2192 150 000 \u20ac \u00d7 1,1 % = 1 650 \u20ac.<br \/>Imp\u00f4t (UE) : 19 % \u00d7 1 650 \u20ac = 313,50 \u20ac par an.<\/p>\n<h2>Quand et comment le d\u00e9clarer ?<\/h2>\n<p>L\u2019imp\u00f4t est d\u00e9clar\u00e9 chaque ann\u00e9e via le formulaire <strong>Modelo 210<\/strong> aupr\u00e8s de l\u2019<em>Agencia Tributaria<\/em>. La date limite est le <strong>31 d\u00e9cembre de l\u2019ann\u00e9e suivante<\/strong>. Chaque copropri\u00e9taire doit d\u00e9poser sa propre d\u00e9claration.<\/p>\n<h2>Cas particulier : location partielle<\/h2>\n<p>Si le bien est lou\u00e9 une partie de l\u2019ann\u00e9e :<\/p>\n<ul>\n<li><strong>Imp\u00f4t sur les loyers<\/strong> pour les p\u00e9riodes de location ;<\/li>\n<li><strong>Imp\u00f4t sur l\u2019utilisation personnelle<\/strong> pour les p\u00e9riodes d\u2019occupation ou de vacance.<\/li>\n<\/ul>\n<h2>R\u00e9duire la charge fiscale<\/h2>\n<ul>\n<li>V\u00e9rifiez que la <strong>valeur cadastrale<\/strong> est correcte.<\/li>\n<li>Envisagez une location temporaire pour compenser les co\u00fbts.<\/li>\n<li>Faites appel \u00e0 un <strong>conseiller fiscal<\/strong> en Espagne.<\/li>\n<\/ul>\n<h2>Sanctions en cas d\u2019omission<\/h2>\n<p>Le fisc espagnol croise les donn\u00e9es cadastrales et peut appliquer <strong>des amendes et des rappels d\u2019imp\u00f4t<\/strong>. M\u00eame lors de la vente d\u2019un bien, les dettes fiscales peuvent \u00eatre exig\u00e9es.<\/p>\n<h2>Conclusion<\/h2>\n<p>L\u2019<strong>imp\u00f4t sur l\u2019utilisation personnelle en Espagne<\/strong> est souvent m\u00e9connu, mais obligatoire. D\u00e9clarer chaque ann\u00e9e via le formulaire Modelo 210 garantit la conformit\u00e9 fiscale et la tranquillit\u00e9 d\u2019esprit pour votre maison \u00e0 la Costa Blanca.<\/p>\n<p>Photo: \u00a9 <a href=\"https:\/\/www.bigstockphoto.com\/de\/search\/?contributor=2mmedia\">2mmedia<\/a> &#8211; bigstockphoto.com<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Poss\u00e9der une r\u00e9sidence secondaire \u00e0 la Costa Blanca est un r\u00eave pour de nombreux \u00e9trangers. Mais m\u00eame si le bien n\u2019est pas lou\u00e9, il existe une obligation fiscale sp\u00e9cifique en Espagne : l\u2019imp\u00f4t sur l\u2019utilisation personnelle (Imputaci\u00f3n de Renta Inmobiliaria). Cet article explique quand il s\u2019applique, comment il est calcul\u00e9 et ce que les propri\u00e9taires doivent savoir. Qu\u2019est-ce que l\u2019imp\u00f4t sur l\u2019utilisation personnelle ? &#8230;<\/p>\n","protected":false},"author":5,"featured_media":36321,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[723],"tags":[],"class_list":["post-39229","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aspects-fiscaux"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Imp\u00f4t usage personnel \u2013 Maison Costa Blanca<\/title>\n<meta name=\"description\" content=\"D\u00e9couvrez comment fonctionne l\u2019imp\u00f4t sur l\u2019utilisation personnelle en Espagne pour les r\u00e9sidences secondaires 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href=\"https:\/\/www.immovess.es\/fr\/category\/aspects-fiscaux\/\">Aspects fiscaux<\/a>","rttpg_excerpt":"Poss\u00e9der une r\u00e9sidence secondaire \u00e0 la Costa Blanca est un r\u00eave pour de nombreux \u00e9trangers. Mais m\u00eame si le bien n\u2019est pas lou\u00e9, il existe une obligation fiscale sp\u00e9cifique en Espagne : l\u2019imp\u00f4t sur l\u2019utilisation personnelle (Imputaci\u00f3n de Renta Inmobiliaria). Cet article explique quand il s\u2019applique, comment il est calcul\u00e9 et ce que les propri\u00e9taires\u2026","_links":{"self":[{"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/posts\/39229","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/comments?post=39229"}],"version-history":[{"count":1,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/posts\/39229\/revisions"}],"predecessor-version":[{"id":39233,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/posts\/39229\/revisions\/39233"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/media\/36321"}],"wp:attachment":[{"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/media?parent=39229"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/categories?post=39229"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.immovess.es\/fr\/wp-json\/wp\/v2\/tags?post=39229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}