{"id":22663,"date":"2026-11-08T11:49:16","date_gmt":"2026-11-08T10:49:16","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/bolivie\/revenus-immobiliers\/"},"modified":"2026-11-08T23:33:15","modified_gmt":"2026-11-08T22:33:15","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/bolivie\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en Bolivie\u00a0: quel pays impose les loyers selon l\u2019article 6\u00a0?"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg 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.btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mes loyers fran\u00e7ais restent-ils imposables en France si je vis en Bolivie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui. L\u2019article 6 permet \u00e0 la France d\u2019imposer les revenus des biens situ\u00e9s sur son territoire ; la Bolivie les exclut de sa base (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Comment la France traite-t-elle les loyers d\u2019un bien en Bolivie ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien pay\u00e9, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).\"}},{\"@type\":\"Question\",\"name\":\"Un bien d\u00e9tenu via une soci\u00e9t\u00e9 change-t-il la r\u00e8gle ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Si les parts donnent la jouissance d\u2019un immeuble, les revenus de ce droit de jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (protocole, point 3).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/bolivie\/\">France\u2013Bolivie<\/a> \u203a Article 6 \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Bolivie<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole)<\/span><\/div>\n<h1>Vous louez un bien en France ou en Bolivie\u00a0: quel pays impose les loyers selon l\u2019article 6\u00a0?<\/h1>\n<p class=\"lead\">Les revenus d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il est situ\u00e9. L\u2019\u00c9tat du domicile \u00e9vite ensuite la double imposition\u00a0: la France par un cr\u00e9dit d\u2019imp\u00f4t, la Bolivie en excluant ces revenus de sa base.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/bolivie\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-bolivie.webp\" alt=\"La Paz, Bolivie\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>La Paz, Bolivie<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus provenant de biens immobiliers sont imposables dans l\u2019\u00c9tat o\u00f9 ces biens sont situ\u00e9s (article 6, paragraphe 1).<\/li><li>La r\u00e8gle couvre l\u2019exploitation directe, la location, l\u2019affermage et toute autre forme d\u2019exploitation (article 6, paragraphe 3).<\/li><li>Un domicili\u00e9 de France obtient un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 en Bolivie, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/li><li>Un domicili\u00e9 de Bolivie voit ses loyers fran\u00e7ais exclus de la base bolivienne, la Bolivie pouvant en tenir compte pour le taux (article 23, paragraphe 2, a).<\/li><\/ul><\/div>\n<h2>Qui impose vos loyers\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en Bolivie louant un bien en France<\/span><span class=\"etat fr\">France\u00a0; exclu de la base bolivienne<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>Domicili\u00e9 en France louant un bien en Bolivie<\/span><span class=\"etat \">Bolivie, puis cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1 a ii<\/span><\/div><div class=\"r\"><span>Droit de jouissance d\u2019un immeuble via des parts de soci\u00e9t\u00e9<\/span><span class=\"etat \">\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9<\/span><span class=\"ref\">Protocole, point 3<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphes 1 et 3<\/span><p>\u00ab Les revenus provenant de biens immobiliers sont imposables dans l&#x27;\u00c9tat o\u00f9 ces biens sont situ\u00e9s. [\u2026] Les dispositions du paragraphe 1 s&#x27;appliquent aux revenus provenant de l&#x27;exploitation directe, de la location ou de l&#x27;affermage ainsi que de toute autre forme d&#x27;exploitation de biens immobiliers. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 23, paragraphe 2, a<\/span><p>\u00ab Dans le cas d&#x27;une personne domicili\u00e9e en Bolivie, sont exclus de la base de l&#x27;imp\u00f4t bolivien tout \u00e9l\u00e9ment de revenu provenant de France et tout \u00e9l\u00e9ment de fortune situ\u00e9 en France qui, conform\u00e9ment aux dispositions de la Convention, sont imposables en France. Toutefois, la Bolivie conserve le droit de prendre en compte, pour la d\u00e9termination du taux applicable, les \u00e9l\u00e9ments de revenu ou de fortune ainsi exclus. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment la double imposition est \u00e9vit\u00e9e<\/h2><p>Les loyers d\u2019un bien situ\u00e9 dans un pays et per\u00e7us par un domicili\u00e9 de l\u2019autre suivent ce parcours\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Pays du bien<\/b><span>Il impose les loyers (article 6, paragraphe 1).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Domicili\u00e9 de France<\/b><span>Les loyers boliviens entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien, plafonn\u00e9 (article 23, paragraphe 1, a, ii).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Domicili\u00e9 de Bolivie<\/b><span>Les loyers fran\u00e7ais sont exclus de la base bolivienne (article 23, paragraphe 2, a).<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Taux effectif<\/b><span>La Bolivie peut en tenir compte pour d\u00e9terminer le taux applicable.<\/span><\/div><\/li><\/ol>\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un expatri\u00e9 domicili\u00e9 en Bolivie qui conserve un appartement lou\u00e9 en France reste imposable en France sur ces loyers\u00a0; la Bolivie les exclut de sa base. \u00c0 l\u2019inverse, un domicili\u00e9 de France qui loue un bien en Bolivie d\u00e9clare ces loyers en France et impute l\u2019imp\u00f4t bolivien, dans la limite de l\u2019imp\u00f4t fran\u00e7ais correspondant. L\u2019\u00e9cart entre les deux impositions reste donc \u00e0 sa charge si l\u2019imp\u00f4t fran\u00e7ais est plus \u00e9lev\u00e9.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-revenus-immobiliers-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire le point sur mes revenus locatifs<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous d\u00e9tenez un bien lou\u00e9 en France ou en Bolivie\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-revenus-immobiliers-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/bolivie\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/bolivie\/double-imposition\/\"><small>Art. 23<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes loyers fran\u00e7ais restent-ils imposables en France si je vis en Bolivie\u00a0?<\/summary><p>Oui. L\u2019article 6 permet \u00e0 la France d\u2019imposer les revenus des biens situ\u00e9s sur son territoire\u00a0; la Bolivie les exclut de sa base (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Comment la France traite-t-elle les loyers d\u2019un bien en Bolivie\u00a0?<\/summary><p>Ils sont pris en compte pour le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t bolivien pay\u00e9, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, ii).<\/p><\/details><details><summary>Un bien d\u00e9tenu via une soci\u00e9t\u00e9 change-t-il la r\u00e8gle\u00a0?<\/summary><p>Si les parts donnent la jouissance d\u2019un immeuble, les revenus de ce droit de jouissance sont imposables dans l\u2019\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9 (protocole, point 3).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) \u2014 Convention avec la Bolivie (impots.gouv.fr). Statut : En vigueur depuis le 1er novembre 1996. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Bolivie ?<\/span><h3>Faire le point sur mes revenus locatifs\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-revenus-immobiliers-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/bolivie\/\">Convention France\u2013Bolivie : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Bolivie ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=bolivie-revenus-immobiliers-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Bolivie \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013BolivieConvention sign\u00e9e \u00e0 La Paz le 15 d\u00e9cembre 1994 (avec un protocole) Vous louez un bien en France ou<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22347,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22663","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22663","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=22663"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22663\/revisions"}],"predecessor-version":[{"id":28084,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22663\/revisions\/28084"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22347"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}