{"id":22855,"date":"2026-11-08T12:15:07","date_gmt":"2026-11-08T11:15:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/equateur\/revenus-immobiliers\/"},"modified":"2026-11-08T23:54:13","modified_gmt":"2026-11-08T22:54:13","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/equateur\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou en \u00c9quateur\u00a0: quel \u00c9tat impose les loyers\u00a0? 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .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\":\"Les loyers d\u2019un appartement en France sont-ils impos\u00e9s en \u00c9quateur ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont imposables en France (article 6). L\u2019\u00c9quateur peut les imposer chez son r\u00e9sident en imputant l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t (article 23, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"La location meubl\u00e9e est-elle concern\u00e9e ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"L\u2019article 6, paragraphe 3, vise la location et toute autre forme d\u2019exploitation de biens immobiliers.\"}},{\"@type\":\"Question\",\"name\":\"Que vise la r\u00e8gle du protocole sur les soci\u00e9t\u00e9s ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Les revenus qu\u2019un associ\u00e9 tire de la jouissance de biens situ\u00e9s en France d\u00e9tenus par une soci\u00e9t\u00e9 dont ses parts lui donnent cette jouissance : ils sont imposables en France (protocole, point 1).\"}}]}<\/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\/equateur\/\">France\u2013\u00c9quateur<\/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\u2013\u00c9quateur<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole)<\/span><\/div>\n<h1>Vous louez un bien en France ou en \u00c9quateur\u00a0: quel \u00c9tat impose les loyers\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les loyers et autres revenus d\u2019un bien immobilier sont imposables dans l\u2019\u00c9tat o\u00f9 ce bien est situ\u00e9. L\u2019\u00c9tat de r\u00e9sidence peut aussi les imposer, en imputant l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat. Le protocole ajoute une r\u00e8gle pour la jouissance de biens situ\u00e9s en France d\u00e9tenus par une soci\u00e9t\u00e9.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/equateur\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-equateur.webp\" alt=\"Quito, \u00c9quateur\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Quito, \u00c9quateur<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (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>Les revenus tir\u00e9s de la jouissance de biens situ\u00e9s en France d\u00e9tenus par une soci\u00e9t\u00e9 sont imposables en France (protocole, point 1).<\/li><li>L\u2019\u00c9tat de r\u00e9sidence impute l\u2019imp\u00f4t pay\u00e9 dans l\u2019autre \u00c9tat, dans la limite de son propre imp\u00f4t correspondant \u00e0 ces revenus (article 23).<\/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>R\u00e9sident de l\u2019\u00c9quateur, appartement lou\u00e9 en France<\/span><span class=\"etat fr\">France\u00a0; l\u2019\u00c9quateur avec imputation<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France, bien lou\u00e9 en \u00c9quateur<\/span><span class=\"etat \">\u00c9quateur\u00a0; la France avec imputation<\/span><span class=\"ref\">Art. 6 \u00a7 1 et 23 \u00a7 1<\/span><\/div><div class=\"r\"><span>Jouissance d\u2019un bien situ\u00e9 en France d\u00e9tenu via une soci\u00e9t\u00e9<\/span><span class=\"etat fr\">France<\/span><span class=\"ref\">Protocole, point 1<\/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, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;une personne domicili\u00e9e dans ou r\u00e9sidente d&#x27;un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat contractant sont imposables dans cet autre Etat contractant. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, point 1<\/span><p>\u00ab En ce qui concerne l&#x27;article 6, lorsque la propri\u00e9t\u00e9 d&#x27;actions, parts ou autres droits dans une soci\u00e9t\u00e9 ou une autre personne morale donne au propri\u00e9taire la jouissance de biens immobiliers situ\u00e9s en France et d\u00e9tenus par cette soci\u00e9t\u00e9 ou cette autre personne morale, les revenus que le propri\u00e9taire tire de leur utilisation directe, de la location ou de l&#x27;usage sous toute autre forme, sont imposables en France. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n\n\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>S\u2019installer en \u00c9quateur ne fait pas sortir de France l\u2019imposition des loyers d\u2019un bien fran\u00e7ais\u00a0: la France garde le droit de les imposer. L\u2019\u00c9quateur peut aussi les prendre en compte chez son r\u00e9sident en imputant l\u2019imp\u00f4t fran\u00e7ais, dans la limite de son propre imp\u00f4t. Le mode de d\u00e9tention du bien, en direct ou en soci\u00e9t\u00e9, se regarde avant le d\u00e9part.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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 analyser mon patrimoine locatif<\/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 conservez un bien locatif en France en vous installant en \u00c9quateur\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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\/equateur\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/equateur\/\">Convention France\u2013\u00c9quateur : 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\/equateur\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/equateur\/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>Les loyers d\u2019un appartement en France sont-ils impos\u00e9s en \u00c9quateur\u00a0?<\/summary><p>Ils sont imposables en France (article 6). L\u2019\u00c9quateur peut les imposer chez son r\u00e9sident en imputant l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t (article 23, paragraphe 2).<\/p><\/details><details><summary>La location meubl\u00e9e est-elle concern\u00e9e\u00a0?<\/summary><p>L\u2019article 6, paragraphe 3, vise la location et toute autre forme d\u2019exploitation de biens immobiliers.<\/p><\/details><details><summary>Que vise la r\u00e8gle du protocole sur les soci\u00e9t\u00e9s\u00a0?<\/summary><p>Les revenus qu\u2019un associ\u00e9 tire de la jouissance de biens situ\u00e9s en France d\u00e9tenus par une soci\u00e9t\u00e9 dont ses parts lui donnent cette jouissance\u00a0: ils sont imposables en France (protocole, point 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) \u2014 Convention avec l&#x27;Equateur &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 25 mars 1992. 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 \u00c9quateur ?<\/span><h3>Faire analyser mon patrimoine locatif\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=equateur-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\/equateur\/\">Convention France\u2013\u00c9quateur : 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 \u00c9quateur ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=equateur-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\u2013\u00c9quateur \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013\u00c9quateurConvention sign\u00e9e \u00e0 Quito le 16 mars 1989 (avec son protocole) Vous louez un bien en France ou en<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-22855","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22855","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=22855"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22855\/revisions"}],"predecessor-version":[{"id":28271,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22855\/revisions\/28271"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22367"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=22855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}