{"id":65414,"date":"2026-09-14T14:14:52","date_gmt":"2026-09-14T12:14:52","guid":{"rendered":"https:\/\/www.smovin.app\/?page_id=65414"},"modified":"2026-09-14T14:23:28","modified_gmt":"2026-09-14T12:23:28","slug":"impayes-loyer-sci-is","status":"publish","type":"page","link":"https:\/\/www.smovin.app\/fr-fr\/articles-loyers-impayes\/impayes-loyer-sci-is\/","title":{"rendered":"Impay\u00e9s de loyer en SCI \u00e0 l&#8217;IS : comment les g\u00e9rer en comptabilit\u00e9 ?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Un impay\u00e9 de loyer commercial change imm\u00e9diatement la donne comptable et fiscale pour une <strong>SCI \u00e0 l&#8217;IS<\/strong>. Contrairement \u00e0 une SCI \u00e0 l&#8217;imp\u00f4t sur le revenu, le loyer non per\u00e7u reste en principe imposable d\u00e8s qu&#8217;il est d\u00fb.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comprendre comment le comptabiliser, le provisionner et s\u00e9curiser ces cr\u00e9ances devient essentiel pour tout g\u00e9rant de SCI \u00e0 l&#8217;IS expos\u00e9 \u00e0 un <strong>impay\u00e9 de loyer<\/strong>, en particulier sur des <strong>baux commerciaux<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"impaye-de-loyer-en-sci-a-lis-une-problematique-comptable-specifique\"><a href=\"#impaye-de-loyer-en-sci-a-lis-une-problematique-comptable-specifique\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Impay\u00e9 de loyer en SCI \u00e0 l&#8217;IS : une probl\u00e9matique comptable sp\u00e9cifique<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Une SCI \u00e0 l&#8217;IS rel\u00e8ve des r\u00e8gles de la <strong>comptabilit\u00e9 commerciale, en engagement<\/strong>. Le loyer est comptabilis\u00e9 d\u00e8s qu&#8217;il est d\u00fb, ind\u00e9pendamment de son encaissement effectif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un impay\u00e9 g\u00e9n\u00e8re donc un produit imposable au titre de l&#8217;exercice, m\u00eame sans somme per\u00e7ue. Ce fonctionnement diff\u00e8re radicalement de celui d&#8217;une SCI \u00e0 l&#8217;imp\u00f4t sur le revenu :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SCI \u00e0 l&#8217;IS :<\/strong> le loyer d\u00fb est imposable d\u00e8s son \u00e9ch\u00e9ance, qu&#8217;il soit encaiss\u00e9 ou non.<\/li>\n\n\n\n<li><strong>SCI \u00e0 l&#8217;imp\u00f4t sur le revenu :<\/strong> seuls les revenus fonciers r\u00e9ellement encaiss\u00e9s sont impos\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Un locataire d\u00e9faillant n&#8217;all\u00e8ge donc pas automatiquement la base imposable d&#8217;une SCI \u00e0 l&#8217;IS, un point sensible pour les investisseurs en <strong>baux commerciaux<\/strong>, o\u00f9 les montants en jeu sont souvent \u00e9lev\u00e9s.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"comment-comptabiliser-un-loyer-impaye-en-sci-a-lis\"><a href=\"#comment-comptabiliser-un-loyer-impaye-en-sci-a-lis\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Comment comptabiliser un loyer impay\u00e9 en SCI \u00e0 l&#8217;IS ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tant que la cr\u00e9ance n&#8217;est ni contest\u00e9e ni d\u00e9finitivement perdue, le loyer impay\u00e9 reste comptabilis\u00e9 comme un produit normal, rattach\u00e9 \u00e0 l&#8217;exercice o\u00f9 il \u00e9tait d\u00fb, et figure au bilan comme une <strong>cr\u00e9ance client<\/strong> en attente de r\u00e8glement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cette \u00e9tape est purement d\u00e9clarative. Elle constate que la SCI est en droit de r\u00e9clamer la somme, sans pr\u00e9sumer d&#8217;un d\u00e9faut de paiement d\u00e9finitif.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C&#8217;est seulement lorsque le risque de non-recouvrement devient r\u00e9el que la comptabilisation doit \u00e9voluer, une bascule d\u00e9cisive sur le plan fiscal, \u00e0 r\u00e9aliser avec votre expert-comptable.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"provisionner-une-creance-douteuse\"><a href=\"#provisionner-une-creance-douteuse\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Provisionner une cr\u00e9ance douteuse<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Une cr\u00e9ance devient douteuse lorsque plusieurs indices s\u00e9rieux laissent penser qu&#8217;elle ne sera pas recouvr\u00e9e :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Absence de r\u00e9ponse aux relances.<\/li>\n\n\n\n<li>Mise en demeure rest\u00e9e sans effet.<\/li>\n\n\n\n<li>Proc\u00e9dure de recouvrement engag\u00e9e.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La SCI \u00e0 l&#8217;IS peut alors constituer une <strong>provision pour cr\u00e9ance douteuse<\/strong>, qui r\u00e9duit le r\u00e9sultat imposable \u00e0 hauteur du risque de perte estim\u00e9. R\u00e9examin\u00e9e \u00e0 chaque cl\u00f4ture, elle peut \u00eatre ajust\u00e9e, maintenue ou reprise selon l&#8217;\u00e9volution du dossier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Elle n&#8217;efface pas la dette du locataire, elle anticipe comptablement une perte probable, sans dispenser de poursuivre le recouvrement.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"quel-impact-sur-la-tva-en-cas-de-bail-commercial-soumis-a-tva\"><a href=\"#quel-impact-sur-la-tva-en-cas-de-bail-commercial-soumis-a-tva\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Quel impact sur la TVA en cas de bail commercial soumis \u00e0 TVA ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">De nombreux baux commerciaux sont soumis \u00e0 la <strong>TVA<\/strong>, notamment lorsque le bailleur a opt\u00e9 pour l&#8217;assujettissement. La question de la TVA d\u00e9j\u00e0 d\u00e9clar\u00e9e sur un loyer non per\u00e7u se pose alors rapidement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La TVA devient exigible selon des r\u00e8gles propres au r\u00e9gime choisi pour le bail. Un impay\u00e9 ne dispense donc pas automatiquement de son reversement.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les conditions de r\u00e9cup\u00e9ration de cette TVA, en cas de cr\u00e9ance devenue d\u00e9finitivement irr\u00e9couvrable, ob\u00e9issent \u00e0 des r\u00e8gles pr\u00e9cises, \u00e0 analyser au cas par cas avec votre expert-comptable. Une erreur de traitement sur ce point peut co\u00fbter plus cher que l&#8217;impay\u00e9 lui-m\u00eame.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"quelles-etapes-de-recouvrement-engager-avant-la-regularisation-comptable\"><a href=\"#quelles-etapes-de-recouvrement-engager-avant-la-regularisation-comptable\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Quelles \u00e9tapes de recouvrement engager avant la r\u00e9gularisation comptable ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avant d&#8217;en arriver \u00e0 une provision ou \u00e0 une cr\u00e9ance jug\u00e9e irr\u00e9couvrable, plusieurs \u00e9tapes de recouvrement doivent \u00eatre engag\u00e9es. Elles servent aussi de preuve, utile en cas de contentieux ou pour justifier une provision devant l&#8217;administration fiscale.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>La relance<\/strong> du locataire, d\u00e8s le premier retard constat\u00e9.<\/li>\n\n\n\n<li><strong>La mise en demeure<\/strong>, envoy\u00e9e en recommand\u00e9 avec accus\u00e9 de r\u00e9ception, qui marque une \u00e9tape plus formelle.<\/li>\n\n\n\n<li>Si la situation n&#8217;est toujours pas r\u00e9gularis\u00e9e, le recours \u00e0 un <strong>commissaire de justice<\/strong> ou \u00e0 une <strong>proc\u00e9dure d&#8217;injonction de payer<\/strong>, selon les clauses pr\u00e9vues dans le bail commercial.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Notre <a href=\"https:\/\/www.smovin.app\/fr-fr\/loyers-impayes\/\">guide sur les loyers impay\u00e9s<\/a> d\u00e9taille ces d\u00e9marches pas \u00e0 pas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces \u00e9tapes, bien que pens\u00e9es \u00e0 l&#8217;origine pour les baux d&#8217;habitation, reposent sur une logique transposable aux baux commerciaux : formaliser la demande, dater les \u00e9changes, constituer un dossier solide avant toute action judiciaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour un cadre l\u00e9gal complet du recouvrement locatif, <a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/vosdroits\/F31272\">la fiche de r\u00e9f\u00e9rence de service-public.fr<\/a> d\u00e9taille les recours disponibles. Un <a href=\"https:\/\/www.service-public.gouv.fr\/particuliers\/actualites\/A18832\">d\u00e9cret de f\u00e9vrier 2026<\/a> modifie d&#8217;ailleurs les seuils de signalement des impay\u00e9s d&#8217;aide au logement \u00e0 compter de 2027, une \u00e9volution utile si votre SCI g\u00e8re aussi du r\u00e9sidentiel en portefeuille mixte.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"comment-securiser-vos-loyers-et-fiabiliser-votre-comptabilite-au-quotidien\"><a href=\"#comment-securiser-vos-loyers-et-fiabiliser-votre-comptabilite-au-quotidien\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Comment s\u00e9curiser vos loyers et fiabiliser votre comptabilit\u00e9 au quotidien ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La meilleure fa\u00e7on de limiter l&#8217;impact comptable d&#8217;un impay\u00e9 reste de le d\u00e9tecter et d&#8217;agir t\u00f4t. Pour un g\u00e9rant de SCI \u00e0 l&#8217;IS g\u00e9rant des baux commerciaux, ou un portefeuille mixte incluant du r\u00e9sidentiel, la question des <strong>garanties<\/strong> se pose diff\u00e9remment selon le type de bien.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"pour-les-biens-residentiels\"><a href=\"#pour-les-biens-residentiels\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Pour les biens r\u00e9sidentiels<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Garantie Visale.<\/strong><\/li>\n\n\n\n<li><strong>Assurance loyers impay\u00e9s<\/strong> (GLI).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Notre <a href=\"https:\/\/www.smovin.app\/fr-fr\/loyers-impayes\/garanties\/\">page consacr\u00e9e aux garanties loyers impay\u00e9s<\/a> d\u00e9taille leur fonctionnement, en pr\u00e9cisant que ces dispositifs concernent l&#8217;habitation et ne s&#8217;appliquent pas aux locaux commerciaux.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"pour-les-baux-commerciaux\"><a href=\"#pour-les-baux-commerciaux\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Pour les baux commerciaux<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>D\u00e9p\u00f4t de garantie renforc\u00e9.<\/strong><\/li>\n\n\n\n<li><strong>Caution bancaire.<\/strong><\/li>\n\n\n\n<li>Clause de garantie n\u00e9goci\u00e9e directement avec le locataire.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" class=\"wp-block-heading\" id=\"fiabiliser-les-donnees-transmises-a-votre-expert-comptable\"><a href=\"#fiabiliser-les-donnees-transmises-a-votre-expert-comptable\" class=\"heading-link\"><i class=\"glyphicon glyphicon-link\"><\/i><\/a>Fiabiliser les donn\u00e9es transmises \u00e0 votre expert-comptable<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Au-del\u00e0 des garanties, la fiabilit\u00e9 des donn\u00e9es locatives conditionne la qualit\u00e9 de ce qui est transmis \u00e0 votre expert-comptable. <strong>Smovin<\/strong> permet de :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Centraliser le suivi des encaissements.<\/li>\n\n\n\n<li>Identifier rapidement un retard de paiement.<\/li>\n\n\n\n<li>Conserver un historique structur\u00e9 des relances.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces \u00e9l\u00e9ments facilitent la comptabilisation et la justification d&#8217;une provision. Smovin ne remplace pas votre expert-comptable : l&#8217;outil aide \u00e0 fiabiliser les donn\u00e9es transmises, sans se substituer \u00e0 son analyse.<br><br>Anticiper pour mieux s\u00e9curiser vos loyers commerciaux<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un impay\u00e9 de loyer en SCI \u00e0 l&#8217;IS n&#8217;est jamais qu&#8217;une question de tr\u00e9sorerie. C&#8217;est un enjeu comptable et fiscal \u00e0 traiter avec m\u00e9thode, de la constatation de la cr\u00e9ance jusqu&#8217;\u00e0 l&#8217;\u00e9ventuelle provision. Plus la d\u00e9tection est pr\u00e9coce, plus la marge de man\u0153uvre reste large.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Structurer le suivi de vos loyers d\u00e8s maintenant permet d&#8217;aborder ces situations avec plus de s\u00e9r\u00e9nit\u00e9, sans attendre qu&#8217;un simple retard ne se transforme en dossier complexe.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.smovin.app\/fr-fr\/prenez-rendez-vous\/?utm_source=seo&amp;utm_medium=article-2-rdv&amp;utm_campaign=banner-rdv-france\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"307\" src=\"https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-1024x307.png\" alt=\"\" class=\"wp-image-58348\" srcset=\"https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-1024x307.png 1024w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-300x90.png 300w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-768x230.png 768w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv-1536x461.png 1536w, https:\/\/www.smovin.app\/wp-content\/uploads\/2025\/01\/Banner-demande-de-rdv.png 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Un impay\u00e9 de loyer commercial change imm\u00e9diatement la donne comptable et fiscale pour une SCI \u00e0 l&#8217;IS. Contrairement \u00e0 une [&hellip;]<\/p>\n","protected":false},"author":208846801,"featured_media":65410,"parent":61364,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"cybocfi_hide_featured_image":"","footnotes":""},"categories":[6579],"tags":[6567],"class_list":["post-65414","page","type-page","status-publish","has-post-thumbnail","hentry","category-blog-fr-fr","tag-seo-france-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impay\u00e9 de loyer en SCI \u00e0 l&#039;IS : comptabilit\u00e9 | Smovin<\/title>\n<meta name=\"description\" content=\"Impay\u00e9 de loyer en SCI : comment le comptabiliser, provisionner la cr\u00e9ance et s\u00e9curiser vos loyers commerciaux ? 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