{"id":36544,"date":"2023-07-26T07:57:31","date_gmt":"2023-07-26T05:57:31","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=36544"},"modified":"2023-07-26T07:57:33","modified_gmt":"2023-07-26T05:57:33","slug":"plafonnement-des-loyers-commerciaux-prorogation-jusqua-mars-2024","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/07\/26\/plafonnement-des-loyers-commerciaux-prorogation-jusqua-mars-2024\/","title":{"rendered":"Plafonnement des loyers commerciaux\u00a0: prorogation jusqu\u2019\u00e0 mars 2024"},"content":{"rendered":"\n<p>Les niveaux d\u2019inflation encore \u00e9lev\u00e9s ont amen\u00e9 le Gouvernement \u00e0 proroger <strong>jusqu\u2019au 31 mars 2024<\/strong> le dispositif de<strong> plafonnement des loyers commerciaux<\/strong> jusqu\u2019au 31 mars 2024.<\/p>\n<h2><strong>Hausse importante de l\u2019indice des loyers commerciaux<\/strong><\/h2>\n<p>Les baux commerciaux pr\u00e9voient r\u00e9guli\u00e8rement une revalorisation des loyers en fonction de l\u2019\u00e9volution de <strong>l\u2019indice des loyers commerciaux (ILC)<\/strong>. Les modalit\u00e9s de calcul de cet indice ont \u00e9t\u00e9 modifi\u00e9es par le d\u00e9cret 2022-357 du 14 mars 2022. Sa formule d\u00e9pend\u00a0:<\/p>\n<ul>\n<li>\u00c0 75% de l\u2019indice des prix \u00e0 la consommation (indice qui permet de calculer l\u2019inflation \u00ab\u00a0classique\u00a0\u00bb)<\/li>\n<li>\u00c0 25% de l\u2019indice d\u2019\u00e9volution des co\u00fbts de la construction.<\/li>\n<\/ul>\n<p>Sans surprise, comme tous les taux d\u2019int\u00e9r\u00eat, l\u2019ILC a beaucoup augment\u00e9 ces derniers trimestres.<\/p>\n<p>En rythme annuel, l\u2019\u00e9volution de l\u2019indice est pass\u00e9e de 2,42% au 4<sup>e<\/sup> trimestre 2021 \u00e0 <strong>6,69% au 1<sup>er<\/sup>\u00a0trimestre 2023.<\/strong><\/p>\n<table border=\"1\">\n<tbody>\n<tr>\n<td style=\"text-align: center\">\n<p><strong>Trimestres<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p><strong>ILC<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p><strong>Hausse de l&rsquo;ILC en rythme annuel<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\n<p>1er trimestre 2023<\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p>128,68<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p>+ 6,69 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\n<p>4e trimestre 2022<\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p>126,05<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p>+ 6,29 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\n<p>3e trimestre 2022<\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p>126,13<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p>+ 5,37 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\n<p>2e trimestre 2022<\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p>123,65<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p>+ 4,43 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\n<p>1er trimestre 2022<\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p>120,61<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p>+ 3,32 %<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">\n<p>4<sup>e<\/sup> trimestre 2021<\/p>\n<\/td>\n<td style=\"text-align: center\">\n<p>118,59<\/p>\n<\/td>\n<td style=\"text-align: center\" width=\"116\">\n<p>+2,42 %<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><strong>Dispositif de plafonnement<\/strong><\/h2>\n<p>Afin de venir en aide aux PME pour limiter la hausse des loyers pendant cette p\u00e9riode inflationniste, la loi du 2022-1158 du 16 ao\u00fbt 2022 (article 14) a instaur\u00e9 un <strong>dispositif plafonnant \u00e0 3,5%<\/strong> la revalorisation possible des baux commerciaux en fonction de l\u2019indice des loyers commerciaux (ILC).<\/p>\n<p>Seules les <strong>PME a<\/strong>u sens de la l\u00e9gislation communautaire b\u00e9n\u00e9ficient de ce dispositif. Il s\u2019agit des entreprises\u00a0:<\/p>\n<ul>\n<li>Dont l\u2019effectif n\u2019exc\u00e8de pas 250 salari\u00e9s<\/li>\n<li>Et dont le chiffre d\u2019affaires ne d\u00e9passe pas 50 millions \u20ac ou dont le total du bilan n\u2019exc\u00e8de pas 43 millions \u20ac.<\/li>\n<\/ul>\n<p>Initialement, le dispositif de plafonnement devait s\u2019appliquer pendant une ann\u00e9e du 2<sup>e<\/sup> trimestre 2022 au 1<sup>er<\/sup> trimestre 2023. \u00a0L\u2019inflation persistant \u00e0 un niveau \u00e9lev\u00e9, le premier article de la <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047799547\"><strong>loi 2023-568 du 7 juillet 2023<\/strong><\/a> pr\u00e9voit une prorogation d\u2019un an du m\u00e9canisme de plafonnement de l\u2019ILC de 3,5% pour les PME, c\u2019est-\u00e0-dire jusqu\u2019au <strong>1<sup>er<\/sup> trimestre 2024<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les niveaux d\u2019inflation encore \u00e9lev\u00e9s ont amen\u00e9 le Gouvernement \u00e0 proroger jusqu\u2019au 31 mars 2024 le dispositif de plafonnement des loyers commerciaux jusqu\u2019au 31 mars 2024. Hausse importante de l\u2019indice des loyers commerciaux Les baux commerciaux pr\u00e9voient r\u00e9guli\u00e8rement une revalorisation des loyers en fonction de l\u2019\u00e9volution de l\u2019indice des loyers commerciaux (ILC). Les modalit\u00e9s de [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3,776],"tags":[2263,2264],"class_list":["post-36544","post","type-post","status-publish","format-standard","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-droit-des-affaires","tag-bail-commercial","tag-inflation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Plafonnement des loyers commerciaux\u00a0: prorogation jusqu\u2019\u00e0 mars 2024 - Le Blog GERESO<\/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.gereso.com\/actualites\/2023\/07\/26\/plafonnement-des-loyers-commerciaux-prorogation-jusqua-mars-2024\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Plafonnement des loyers commerciaux\u00a0: prorogation jusqu\u2019\u00e0 mars 2024 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Les niveaux d\u2019inflation encore \u00e9lev\u00e9s ont amen\u00e9 le Gouvernement \u00e0 proroger jusqu\u2019au 31 mars 2024 le dispositif de plafonnement des loyers commerciaux jusqu\u2019au 31 mars 2024. 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