{"id":10839,"date":"2026-02-18T12:10:44","date_gmt":"2026-02-18T11:10:44","guid":{"rendered":"https:\/\/moon-hospitality.com\/?p=10839"},"modified":"2026-02-18T12:10:47","modified_gmt":"2026-02-18T11:10:47","slug":"fiscalite-hoteliere-et-structure-juridique-hotel-guide-strategique-pour-investisseurs-et-avocats","status":"publish","type":"post","link":"https:\/\/moon-hospitality.com\/en\/fiscalite-hoteliere-et-structure-juridique-hotel-guide-strategique-pour-investisseurs-et-avocats\/","title":{"rendered":"Hotel taxation and hotel legal structure: a strategic guide for investors and lawyers"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10839\" class=\"elementor elementor-10839\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3404bb5a e-flex e-con-boxed e-con e-parent\" data-id=\"3404bb5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-23b0d617 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"23b0d617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5be64a25 elementor-widget elementor-widget-heading\" data-id=\"5be64a25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fiscalit\u00e9 h\u00f4teli\u00e8re et structure juridique h\u00f4tel : guide strat\u00e9gique pour investisseurs et avocats<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1147108e elementor-widget elementor-widget-heading\" data-id=\"1147108e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les cl\u00e9s juridiques et fiscales pour s\u00e9curiser, optimiser et valoriser un actif h\u00f4telier<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-34ef4e66 e-con-full e-flex e-con e-child\" data-id=\"34ef4e66\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d5267bf elementor-widget elementor-widget-post-info\" data-id=\"4d5267bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-3258abe elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>18 February 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b022a26 elementor-widget elementor-widget-text-editor\" data-id=\"1b022a26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Temps de lecture : 6 minutes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b899995 elementor-share-buttons--view-icon elementor-share-buttons--skin-framed elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"7b899995\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18b232b2 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-absolute elementor-invisible elementor-widget elementor-widget-image\" data-id=\"18b232b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;,&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moon-hospitality.com\/contact\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1799\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kelly-sikkema-M98NRBuzbpc-unsplash-1-scaled.webp\" class=\"attachment-large size-large wp-image-10887\" alt=\"\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kelly-sikkema-M98NRBuzbpc-unsplash-1-scaled.webp 2560w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kelly-sikkema-M98NRBuzbpc-unsplash-1-768x540.webp 768w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kelly-sikkema-M98NRBuzbpc-unsplash-1-1536x1080.webp 1536w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kelly-sikkema-M98NRBuzbpc-unsplash-1-2048x1440.webp 2048w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kelly-sikkema-M98NRBuzbpc-unsplash-1-18x12.webp 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-625c8bc9 e-flex e-con-boxed e-con e-parent\" data-id=\"625c8bc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d71f1bf e-con-full e-flex e-con e-child\" data-id=\"d71f1bf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a702cb1 elementor-widget elementor-widget-heading\" data-id=\"a702cb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c0 RETENIR<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c96cc0d animated-fast elementor-invisible elementor-widget elementor-widget-html\" data-id=\"c96cc0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>L'article en quelques infos<\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e01c73c e-con-full e-flex e-con e-child\" data-id=\"e01c73c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cb1682a e-grid e-con-full e-con e-child\" data-id=\"cb1682a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf7775 elementor-widget__width-initial elementor-widget elementor-widget-elementskit-funfact\" data-id=\"6bf7775\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-funfact.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n\t\t<div class=\"elementskit-funfact text-center     \">\n\t\t\t\n\t\t\t<div class=\"elementskit-funfact-inner position_top\">\n\t\t\t\t\t\t\t\t\t<div class=\"funfact-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"funfact-content\">\n\t\t\t\t\t<div class=\"number-percentage-wraper\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"number-percentage\"\n\t\t\t\t\t\t      data-value=\"10\"\n\t\t\t\t\t\t      data-animation-duration=\"3500\"\n\t\t\t\t\t\t\t  data-style=\"static\">0<\/span>\n\t\t\t\t\t\t%\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"funfact-title\">Taux de TVA applicable \u00e0 l\u2019h\u00e9bergement h\u00f4telier en France<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d4827d5 elementor-widget__width-initial elementor-widget elementor-widget-elementskit-funfact\" data-id=\"d4827d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-funfact.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n\t\t<div class=\"elementskit-funfact text-center     \">\n\t\t\t\n\t\t\t<div class=\"elementskit-funfact-inner position_top\">\n\t\t\t\t\t\t\t\t\t<div class=\"funfact-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"funfact-content\">\n\t\t\t\t\t<div class=\"number-percentage-wraper\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"number-percentage\"\n\t\t\t\t\t\t      data-value=\"85\"\n\t\t\t\t\t\t      data-animation-duration=\"3500\"\n\t\t\t\t\t\t\t  data-style=\"static\">0<\/span>\n\t\t\t\t\t\t%\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"funfact-title\">Part amortissable d\u2019un actif h\u00f4telier sous IS (hors valeur du terrain)<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58b9133 elementor-widget__width-initial elementor-widget elementor-widget-elementskit-funfact\" data-id=\"58b9133\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"elementskit-funfact.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" >\n\t\t<div class=\"elementskit-funfact text-center     \">\n\t\t\t\n\t\t\t<div class=\"elementskit-funfact-inner position_top\">\n\t\t\t\t\t\t\t\t\t<div class=\"funfact-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"funfact-content\">\n\t\t\t\t\t<div class=\"number-percentage-wraper\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"number-percentage\"\n\t\t\t\t\t\t      data-value=\"25\"\n\t\t\t\t\t\t      data-animation-duration=\"3500\"\n\t\t\t\t\t\t\t  data-style=\"static\">0<\/span>\n\t\t\t\t\t\t%\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<h3 class=\"funfact-title\">Taux normal de l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS) en France<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div>\n\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f5f9d5 elementor-widget elementor-widget-spacer\" data-id=\"4f5f9d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cd3b030 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1cd3b030\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">EN BREF<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62d6107c animated-fast elementor-invisible elementor-widget elementor-widget-html\" data-id=\"62d6107c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>dans cet article <\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-381e39ff elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"381e39ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"267\" data-end=\"386\">Un investissement h\u00f4telier performant ne repose pas uniquement sur l\u2019emplacement, le concept ou le taux d\u2019occupation.<\/p>\n<p data-start=\"388\" data-end=\"530\">La r\u00e9ussite d\u2019un projet h\u00f4telier se joue souvent bien en amont : dans sa fiscalit\u00e9 h\u00f4teli\u00e8re et dans le choix de sa structure juridique h\u00f4tel.<\/p>\n<p data-start=\"532\" data-end=\"791\">Pour les investisseurs priv\u00e9s, family offices et cabinets d\u2019avocats accompagnant des op\u00e9rations h\u00f4teli\u00e8res, ces choix structurants conditionnent la rentabilit\u00e9 nette, la transmissibilit\u00e9 du patrimoine, la gestion du risque et la capacit\u00e9 \u00e0 refinancer l\u2019actif.<\/p>\n<p data-start=\"793\" data-end=\"941\">Ce guide propose une lecture technique, claire et op\u00e9rationnelle des principaux enjeux fiscaux et juridiques d\u2019un investissement h\u00f4telier en France.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b495072 elementor-widget elementor-widget-text-editor\" data-id=\"b495072\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\"><strong>Dans cet article :<\/strong><\/p>\n<ol class=\"ol1\">\n<li style=\"list-style-type: none;\">\n<ol class=\"ol1\">\n<li class=\"li1\"><span style=\"text-decoration: underline;\"><span style=\"text-decoration: underline;\"><span style=\"text-decoration: underline;\"><a href=\"#sommaire1\"><span class=\"s1\">Pourquoi la fiscalit\u00e9 h\u00f4teli\u00e8re est d\u00e9terminante dans la performance d\u2019un actif<\/span><\/a><\/span><\/span><\/span><a href=\"#sommaire1\"><span style=\"text-decoration: underline;\"><span class=\"s1\"><br \/><\/span><\/span><\/a><\/li>\n<li><a href=\"#sommaire2\"><span style=\"text-decoration: underline;\"><span class=\"s1\">Structure juridique h\u00f4tel : quelles options pour s\u00e9curiser et optimiser l\u2019investissement ?<\/span><\/span><\/a><\/li>\n<li><a href=\"#sommaire4\"><span style=\"text-decoration: underline;\"><span class=\"s1\">Fiscalit\u00e9 h\u00f4teli\u00e8re : points de vigilance pour les avocats et conseils<\/span><\/span><\/a><a href=\"#sommaire4\"><span style=\"text-decoration: underline;\"><span class=\"s1\"><br \/><\/span><\/span><\/a><\/li>\n<\/ol>\n<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6456747 elementor-widget elementor-widget-menu-anchor\" data-id=\"6456747\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"sommaire1\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-44a02b6 e-flex e-con-boxed e-con e-parent\" data-id=\"44a02b6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32fa8c6 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"32fa8c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">1. Pourquoi la fiscalit\u00e9 h\u00f4teli\u00e8re est d\u00e9terminante dans la performance d\u2019un actif\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa5fb5b animated-fast elementor-invisible elementor-widget elementor-widget-html\" data-id=\"aa5fb5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>\nComprendre les leviers fiscaux pour s\u00e9curiser et optimiser la rentabilit\u00e9 h\u00f4teli\u00e8re\n<\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1121327 e-con-full e-flex e-con e-child\" data-id=\"1121327\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b803a79 e-grid e-con-full e-con e-child\" data-id=\"b803a79\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0918746 elementor-widget elementor-widget-text-editor\" data-id=\"0918746\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">La fiscalit\u00e9 h\u00f4teli\u00e8re diff\u00e8re fondamentalement de celle d\u2019un actif immobilier classique.<\/p>\n<p class=\"p1\">Contrairement \u00e0 un immeuble de bureaux ou d\u2019habitation, un h\u00f4tel rel\u00e8ve d\u2019une activit\u00e9 commerciale (BIC) et non d\u2019une simple gestion patrimoniale.<\/p>\n<p>\u00a0<\/p>\n<p class=\"p2\"><b>1. Exploitation vs d\u00e9tention patrimoniale<\/b><\/p>\n<p class=\"p1\">Un h\u00f4tel peut \u00eatre structur\u00e9 selon plusieurs sch\u00e9mas :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Exploitation en direct<\/li>\n<li class=\"li1\">D\u00e9tention des murs et fonds de commerce dans la m\u00eame entit\u00e9<\/li>\n<li class=\"li1\">Dissociation murs \/ fonds<\/li>\n<li class=\"li1\">Mise en place d\u2019un bail commercial avec soci\u00e9t\u00e9 d\u2019exploitation<\/li>\n<\/ul>\n<p class=\"p1\">Chaque configuration modifie :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Le r\u00e9gime fiscal applicable<\/li>\n<li class=\"li1\">Le niveau de risque port\u00e9 par l\u2019investisseur<\/li>\n<li class=\"li1\">La capacit\u00e9 de distribution des dividendes<\/li>\n<li class=\"li1\">Les modalit\u00e9s de transmission<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p class=\"p2\"><b>2. Fiscalit\u00e9 des r\u00e9sultats : IR ou IS ?<\/b><\/p>\n<p class=\"p1\">Deux grandes logiques dominent :<\/p>\n<ul>\n<li><b>Imp\u00f4t sur le revenu (IR)<\/b><br \/>Adapt\u00e9 aux petites structures ou holdings familiales, mais peu optimal pour des strat\u00e9gies de capitalisation \u00e0 long terme.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul>\n<li><b>Imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/b><\/li>\n<\/ul>\n<p>Souvent privil\u00e9gi\u00e9 dans l\u2019investissement h\u00f4telier structur\u00e9. Il permet :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li1\">L\u2019amortissement de l\u2019immeuble (hors terrain)<\/li>\n<li class=\"li1\">L\u2019amortissement du mobilier<\/li>\n<li class=\"li1\">L\u2019optimisation de la tr\u00e9sorerie via la mise en r\u00e9serve<\/li>\n<li class=\"li1\">Une strat\u00e9gie de refinancement plus flexible<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p class=\"p1\">Dans une op\u00e9ration h\u00f4teli\u00e8re, l\u2019amortissement peut repr\u00e9senter un levier majeur de r\u00e9duction de base imposable.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffc871e elementor-widget elementor-widget-image\" data-id=\"ffc871e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moon-hospitality.com\/groupe-hotelier\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1707\" height=\"2560\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kevin-matos-Nl_FMFpXo2g-unsplash-scaled.webp\" class=\"attachment-large size-large wp-image-10885\" alt=\"\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kevin-matos-Nl_FMFpXo2g-unsplash-scaled.webp 1707w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kevin-matos-Nl_FMFpXo2g-unsplash-768x1152.webp 768w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kevin-matos-Nl_FMFpXo2g-unsplash-1024x1536.webp 1024w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kevin-matos-Nl_FMFpXo2g-unsplash-1365x2048.webp 1365w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/kevin-matos-Nl_FMFpXo2g-unsplash-8x12.webp 8w\" sizes=\"(max-width: 1707px) 100vw, 1707px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9430eae e-con-full e-flex e-con e-parent\" data-id=\"9430eae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fe08f1a elementor-widget__width-inherit elementor-widget elementor-widget-shortcode\" data-id=\"fe08f1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"6873\" class=\"elementor elementor-6873\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0157b73 e-flex e-con-boxed e-con e-parent\" data-id=\"0157b73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e351819 elementor-absolute elementor-hidden-mobile elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"e351819\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"228\" height=\"326\" viewBox=\"0 0 228 326\" fill=\"none\"><circle cx=\"163\" cy=\"163\" r=\"162\" stroke=\"#BCA051\" stroke-width=\"2\"><\/circle><circle cx=\"163\" cy=\"163\" r=\"149\" stroke=\"#BCA051\" stroke-width=\"2\" stroke-dasharray=\"4 4\"><\/circle><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5868c77 e-con-full e-flex e-con e-child\" data-id=\"5868c77\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5d7509 elementor-widget elementor-widget-heading\" data-id=\"f5d7509\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Envie de conna\u00eetre les derni\u00e8res tendances, nos prochains projets ou \u00e9v\u00e8nements priv\u00e9s ?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df5ca2e elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"df5ca2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;button_width&quot;:&quot;50&quot;,&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Formulaire de newsletter\" aria-label=\"Formulaire de newsletter\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"6873\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"df5ca2e\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"R\u00e9novation et repositionnement h\u00f4telier : Transformer un actif vieillissant en p\u00e9pite urbaine\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"9409\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-profil elementor-col-33\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-profil\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tJe suis\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-caret-down\" viewBox=\"0 0 571.4 571.4\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M571 393Q571 407 561 418L311 668Q300 679 286 679T261 668L11 418Q0 407 0 393T11 368 36 357H536Q550 357 561 368T571 393Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[profil]\" id=\"form-field-profil\" class=\"elementor-field-textual elementor-size-sm\">\n\t\t\t\t\t\t\t\t\t<option value=\"Investisseur\">Investisseur<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Agent\">Agent<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Talent\">Talent<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Autre\">Autre<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-33\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNom\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nom\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-first_name elementor-col-33\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-first_name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPr\u00e9nom\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[first_name]\" id=\"form-field-first_name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Pr\u00e9nom\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-communications elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-communications\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tRecevoir communications\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[communications]\" id=\"form-field-communications\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\">\n\t\t\t\t<label for=\"form-field-communications\">J\u2019accepte de recevoir d\u2019autres communications de Moon Hospitality.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-50 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">S'abonner<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4bf13a1d e-flex e-con-boxed e-con e-child\" data-id=\"4bf13a1d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-db1e06b e-con-full e-flex e-con e-child\" data-id=\"db1e06b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e16392 elementor-widget elementor-widget-menu-anchor\" data-id=\"2e16392\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"sommaire2\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84ded62 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"84ded62\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">2. Structure juridique h\u00f4tel : quelles options pour s\u00e9curiser et optimiser l\u2019investissement ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b004f73 animated-fast elementor-invisible elementor-widget elementor-widget-html\" data-id=\"b004f73\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>\nChoisir la bonne architecture juridique pour structurer la performance<\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-71396be e-con-full e-flex e-con e-child\" data-id=\"71396be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-227d1ea e-grid e-con-full e-con e-child\" data-id=\"227d1ea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-891841f elementor-widget elementor-widget-image\" data-id=\"891841f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moon-hospitality.com\/investir-avec-nous\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1703\" height=\"2560\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/viktor-forgacs-click-NVoooxHocq0-unsplash-scaled.webp\" class=\"attachment-large size-large wp-image-10886\" alt=\"\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/viktor-forgacs-click-NVoooxHocq0-unsplash-scaled.webp 1703w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/viktor-forgacs-click-NVoooxHocq0-unsplash-768x1155.webp 768w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/viktor-forgacs-click-NVoooxHocq0-unsplash-1022x1536.webp 1022w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/viktor-forgacs-click-NVoooxHocq0-unsplash-1362x2048.webp 1362w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/viktor-forgacs-click-NVoooxHocq0-unsplash-8x12.webp 8w\" sizes=\"(max-width: 1703px) 100vw, 1703px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6fb5c0d elementor-widget elementor-widget-text-editor\" data-id=\"6fb5c0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Le choix de la <strong>structure juridique h\u00f4tel<\/strong> d\u00e9pend :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Du profil des investisseurs<\/li>\n<li class=\"li1\">Du montant de l\u2019op\u00e9ration<\/li>\n<li class=\"li1\">De la strat\u00e9gie de sortie<\/li>\n<li class=\"li1\">Du niveau de mutualisation souhait\u00e9<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p class=\"p2\"><b>Les structures les plus fr\u00e9quentes<\/b><\/p>\n<ul>\n<li class=\"p1\"><b>SAS ou SASU<\/b><br \/>Grande flexibilit\u00e9 statutaire, id\u00e9ale pour les investisseurs institutionnels ou multi-associ\u00e9s.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul>\n<li class=\"p1\"><b>SARL \/ SARL de famille<\/b><br \/>Adapt\u00e9e aux projets patrimoniaux, avec option IR possible sous conditions.<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul>\n<li class=\"p1\"><b>SCI + soci\u00e9t\u00e9 d\u2019exploitation<\/b><\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p><strong>Sch\u00e9ma classique de dissociation :<\/strong><\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">SCI d\u00e9tient les murs<\/li>\n<li class=\"li1\">SAS ou SARL exploite le fonds<\/li>\n<li class=\"li1\">Bail commercial encadrant les flux<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p class=\"p1\">Ce mod\u00e8le permet :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Une s\u00e9paration des risques<\/li>\n<li class=\"li1\">Une optimisation de la fiscalit\u00e9 h\u00f4teli\u00e8re<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-049f13c e-flex e-con-boxed e-con e-parent\" data-id=\"049f13c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-f6af8b9 e-con-full e-flex e-con e-child\" data-id=\"f6af8b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-923c641 elementor-widget elementor-widget-menu-anchor\" data-id=\"923c641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"sommaire4\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5f4e09 elementor-widget elementor-widget-heading\" data-id=\"f5f4e09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">3. Fiscalit\u00e9 h\u00f4teli\u00e8re : points de vigilance pour les avocats et conseils\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd91efe animated-fast elementor-invisible elementor-widget elementor-widget-html\" data-id=\"bd91efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>Les arbitrages fiscaux et contractuels qui s\u00e9curisent l\u2019op\u00e9ration<\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78f1073 e-grid e-con-full e-con e-child\" data-id=\"78f1073\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2f994f elementor-widget elementor-widget-text-editor\" data-id=\"a2f994f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li class=\"p2\"><b>TVA<\/b><\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li3\">Taux de TVA \u00e0 10 % sur l\u2019h\u00e9bergement<\/li>\n<li class=\"li3\">R\u00e9cup\u00e9ration de TVA sur travaux et mobilier<\/li>\n<li class=\"li3\">Arbitrage cl\u00e9 en phase de r\u00e9novation lourde<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<ul>\n<li class=\"p2\"><b>Droits d\u2019enregistrement<\/b><\/li>\n<\/ul>\n<p>La distinction entre :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul class=\"ul1\">\n<li class=\"li3\">Cession de parts sociales<\/li>\n<li class=\"li3\">Cession de fonds de commerce<\/li>\n<li class=\"li3\">Vente immobili\u00e8re<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p class=\"p3\">impacte fortement la fiscalit\u00e9 globale de l\u2019op\u00e9ration.<\/p>\n<p>\u00a0<\/p>\n<ul>\n<li class=\"p2\"><b>Pacte d\u2019associ\u00e9s<\/b><\/li>\n<\/ul>\n<p class=\"p3\">Dans une structure juridique h\u00f4tel multi-investisseurs, le pacte doit anticiper :<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>Clause de sortie conjointe<\/li>\n<li>Clause de liquidit\u00e9<\/li>\n<li>Modalit\u00e9s de gouvernance<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d4e12f elementor-widget elementor-widget-image\" data-id=\"7d4e12f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/moon-hospitality.com\/investir-avec-nous\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1708\" height=\"2560\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/jakub-zerdzicki-4rTXOMv28VA-unsplash-scaled.webp\" class=\"attachment-large size-large wp-image-10883\" alt=\"\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/jakub-zerdzicki-4rTXOMv28VA-unsplash-scaled.webp 1708w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/jakub-zerdzicki-4rTXOMv28VA-unsplash-768x1151.webp 768w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/jakub-zerdzicki-4rTXOMv28VA-unsplash-1025x1536.webp 1025w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/jakub-zerdzicki-4rTXOMv28VA-unsplash-1366x2048.webp 1366w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2026\/02\/jakub-zerdzicki-4rTXOMv28VA-unsplash-8x12.webp 8w\" sizes=\"(max-width: 1708px) 100vw, 1708px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1c0e953 e-con-full e-flex e-con e-child\" data-id=\"1c0e953\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ab2a20 elementor-widget elementor-widget-menu-anchor\" data-id=\"2ab2a20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"sommaire4\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f4955b8 elementor-widget elementor-widget-heading\" data-id=\"f4955b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019analyse de Moon Hospitality\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-40bd0f3 animated-fast elementor-invisible elementor-widget elementor-widget-html\" data-id=\"40bd0f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;,&quot;_animation_delay&quot;:50}\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>L\u2019alignement strat\u00e9gique au c\u0153ur de la performance durable<\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f25ae7 elementor-widget elementor-widget-text-editor\" data-id=\"8f25ae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Chez<strong> Moon Hospitality<\/strong>, nous consid\u00e9rons que la fiscalit\u00e9 h\u00f4teli\u00e8re ne doit jamais \u00eatre pens\u00e9e isol\u00e9ment.<\/p>\n<p class=\"p1\">Elle doit s\u2019<strong>aligner avec<\/strong> :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">Le <strong>positionnement de l\u2019actif<\/strong><\/li>\n<li class=\"li1\">Le <strong>mod\u00e8le d\u2019exploitation<\/strong><\/li>\n<li class=\"li1\">L\u2019<strong>horizon de d\u00e9tention<\/strong><\/li>\n<li class=\"li1\">La <strong>strat\u00e9gie patrimoniale<\/strong> globale des investisseurs<\/li>\n<\/ul>\n<p>\u00a0<\/p>\n<p class=\"p1\">Une structure juridique h\u00f4tel mal calibr\u00e9e peut r\u00e9duire significativement la rentabilit\u00e9 r\u00e9elle, m\u00eame si l\u2019exploitation est performante.<\/p>\n<p class=\"p1\">C\u2019est pourquoi nous accompagnons nos partenaires d\u00e8s la phase de structuration, en collaboration avec leurs avocats et conseils fiscaux.<\/p>\n<p>\u00a0<\/p>\n<p class=\"p1\">Pour approfondir :<\/p>\n<ul class=\"ul1\">\n<li class=\"li1\">D\u00e9couvrez notre approche en <a href=\"https:\/\/moon-hospitality.com\/metiers\/gestionnaire-hotelier\/\"><strong><span style=\"text-decoration: underline;\">gestion h\u00f4teli\u00e8re<\/span><\/strong><\/a><\/li>\n<li class=\"li1\">Consultez notre article sur <a href=\"https:\/\/moon-hospitality.com\/repositionnement-hotelier-transformer-un-actif-vieillissant-en-pepite-urbaine\/\"><span style=\"text-decoration: underline;\"><strong>le repositionnement h\u00f4telier<\/strong><\/span><\/a><\/li>\n<li class=\"li1\">Contactez notre \u00e9quipe pour \u00e9tudier une opportunit\u00e9<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9aa33b2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"9aa33b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Nous contacter<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa86344 e-con-full e-flex e-con e-child\" data-id=\"fa86344\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4e7f0e1 e-con-full e-flex e-con e-child\" data-id=\"4e7f0e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-81685cd elementor-widget elementor-widget-heading\" data-id=\"81685cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Partagez cet article !<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e662ccd e-con-full e-flex e-con e-child\" data-id=\"e662ccd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce33bbd elementor-share-buttons--view-icon elementor-share-buttons--skin-framed elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"ce33bbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Partager sur email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8e0937e animated-fast e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"8e0937e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;slideInUp&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35a1570 elementor-widget elementor-widget-heading\" data-id=\"35a1570\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">explorez notre univers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b586626 elementor-widget elementor-widget-html\" data-id=\"b586626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"container-line\">\n    <div class=\"title-line\">\n        <svg height=\"10\">\n            <line x1=\"0\" y1=\"5\" x2=\"100%\" y2=\"5\" \/>\n            <circle cx=\"100%\" cy=\"5\" r=\"5\"\/>\n        <\/svg>\n    <\/div>\n    <h3>Plongez dans la diversit\u00e9 de Moon hospitality<\/h3>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc7c8d1 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"fc7c8d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Diapositive N\\u00b01&quot;,&quot;_id&quot;:&quot;c452ab2&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b02&quot;,&quot;_id&quot;:&quot;4ed7c61&quot;},{&quot;slide_title&quot;:&quot;Diapositive N\\u00b03&quot;,&quot;_id&quot;:&quot;37a62b7&quot;}],&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"polite\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-72e5a65 e-flex e-con-boxed e-con e-child\" data-id=\"72e5a65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"elementor-element elementor-element-0977cfe e-con-full e-flex e-con e-child\" data-id=\"0977cfe\" data-element_type=\"container\" data-e-type=\"container\" href=\"https:\/\/moon-hospitality.com\/en\/differenciation\/\">\n\t\t<div class=\"elementor-element elementor-element-b4cf7fa e-con-full e-flex e-con e-child\" data-id=\"b4cf7fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9726df2 e-con-full e-flex e-con e-child\" data-id=\"9726df2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-261ae01 elementor-widget elementor-widget-heading\" data-id=\"261ae01\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">nos m\u00e9tiers<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d644e5 elementor-widget elementor-widget-text-editor\" data-id=\"5d644e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019expertise de Moon Hospitality<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ef1c9 elementor-widget elementor-widget-image\" data-id=\"09ef1c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"780\" height=\"618\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/chiffres-moon-hospitality-1.webp\" class=\"attachment-large size-large wp-image-5336\" alt=\"Chiffres - Moon Hospitality\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/chiffres-moon-hospitality-1.webp 780w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/chiffres-moon-hospitality-1-768x608.webp 768w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/chiffres-moon-hospitality-1-15x12.webp 15w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-deeaf98 e-flex e-con-boxed e-con e-child\" data-id=\"deeaf98\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"elementor-element elementor-element-e8dedc0 e-con-full e-flex e-con e-child\" data-id=\"e8dedc0\" data-element_type=\"container\" data-e-type=\"container\" href=\"https:\/\/moon-hospitality.com\/en\/differenciation\/\">\n\t\t<div class=\"elementor-element elementor-element-4e67d47 e-con-full e-flex e-con e-child\" data-id=\"4e67d47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2b48ba2 e-con-full e-flex e-con e-child\" data-id=\"2b48ba2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1309758 elementor-widget elementor-widget-heading\" data-id=\"1309758\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Diff\u00e9renciation<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb26a77 elementor-widget elementor-widget-text-editor\" data-id=\"fb26a77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Visionnaire et Performante<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee68e4 elementor-widget elementor-widget-image\" data-id=\"2ee68e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"780\" height=\"620\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/valeurs-moon-hospitality-1.webp\" class=\"attachment-large size-large wp-image-5323\" alt=\"Valeurs - Moon Hospitality\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/valeurs-moon-hospitality-1.webp 780w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/valeurs-moon-hospitality-1-768x610.webp 768w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/08\/valeurs-moon-hospitality-1-15x12.webp 15w\" sizes=\"(max-width: 780px) 100vw, 780px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 3\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-82b25a5 e-flex e-con-boxed e-con e-child\" data-id=\"82b25a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<a class=\"elementor-element elementor-element-9df02b5 e-con-full e-flex e-con e-child\" data-id=\"9df02b5\" data-element_type=\"container\" data-e-type=\"container\" href=\"https:\/\/moon-hospitality.com\/en\/investir-avec-nous\/\">\n\t\t<div class=\"elementor-element elementor-element-ed6871c e-con-full e-flex e-con e-child\" data-id=\"ed6871c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-15f7088 e-con-full e-flex e-con e-child\" data-id=\"15f7088\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4976e28 elementor-widget elementor-widget-heading\" data-id=\"4976e28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">INVESTir avec nous<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bdd03f elementor-widget elementor-widget-text-editor\" data-id=\"7bdd03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Investissements s\u00fbrs et rentables<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f922767 elementor-widget elementor-widget-image\" data-id=\"f922767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"390\" height=\"310\" src=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/09\/le-groupe-moon-hospitality.webp\" class=\"attachment-large size-large wp-image-6166\" alt=\"Le groupe - Moon Hospitality\" srcset=\"https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/09\/le-groupe-moon-hospitality.webp 390w, https:\/\/moon-hospitality.com\/wp-content\/uploads\/2024\/09\/le-groupe-moon-hospitality-15x12.webp 15w\" sizes=\"(max-width: 390px) 100vw, 390px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ca378d3 e-flex e-con-boxed e-con e-parent\" data-id=\"ca378d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2955499 elementor-widget elementor-widget-menu-anchor\" data-id=\"2955499\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"contact\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 h\u00f4teli\u00e8re, choix de la structure juridique h\u00f4tel, amortissements, dissociation murs\/fonds : le guide strat\u00e9gique pour investisseurs et avocats.<\/p>","protected":false},"author":4,"featured_media":10636,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Fiscalit\u00e9 h\u00f4teli\u00e8re et structure juridique h\u00f4tel : guide strat\u00e9gique pour investisseurs et avocats","_seopress_titles_desc":"Fiscalit\u00e9 h\u00f4teli\u00e8re et structure juridique h\u00f4tel : guide strat\u00e9gique pour optimiser un investissement h\u00f4telier en France.","_seopress_robots_index":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-10839","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investissement-hotelier"],"_links":{"self":[{"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/posts\/10839","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/comments?post=10839"}],"version-history":[{"count":5,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/posts\/10839\/revisions"}],"predecessor-version":[{"id":10902,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/posts\/10839\/revisions\/10902"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/media\/10636"}],"wp:attachment":[{"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/media?parent=10839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/categories?post=10839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moon-hospitality.com\/en\/wp-json\/wp\/v2\/tags?post=10839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}