{"id":23591,"date":"2026-11-08T14:00:01","date_gmt":"2026-11-08T13:00:01","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/venezuela\/revenus-immobiliers\/"},"modified":"2026-11-09T01:15:14","modified_gmt":"2026-11-09T00:15:14","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/venezuela\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en France ou au Venezuela\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 au Venezuela ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019article 6 permet \u00e0 la France d\u2019imposer les revenus de biens situ\u00e9s en France, et le Venezuela exempte ces revenus (article 23, paragraphe 2, a).\"}},{\"@type\":\"Question\",\"name\":\"Les loyers d\u2019un bien au Venezuela sont-ils impos\u00e9s en France ?\",\"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 fran\u00e7ais correspondant (article 23, paragraphe 1, a, i).\"}},{\"@type\":\"Question\",\"name\":\"Une r\u00e9sidence secondaire inoccup\u00e9e peut-elle \u00eatre tax\u00e9e sur sa valeur locative ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non pour un r\u00e9sident de l\u2019autre \u00c9tat : il ne peut \u00eatre soumis \u00e0 un imp\u00f4t sur le revenu forfaitaire fond\u00e9 sur la valeur locative (protocole, point X).\"}}]}<\/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\/venezuela\/\">France\u2013Venezuela<\/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\u2013Venezuela<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour<\/span><\/div>\n<h1>Vous louez un bien en France ou au Venezuela\u00a0: quel pays impose les loyers selon l\u2019article 6\u00a0?<\/h1>\n<p class=\"lead\">Les loyers d\u2019un bien immobilier sont imposables dans le pays o\u00f9 il est situ\u00e9. Pour un r\u00e9sident de France qui loue au Venezuela, la France les prend en compte mais accorde un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/venezuela\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-venezuela.webp\" alt=\"Caracas, Venezuela\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Caracas, Venezuela<\/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 vise la location, l\u2019affermage et toute exploitation, ainsi que les revenus tir\u00e9s d\u2019un droit de jouissance sur un immeuble procur\u00e9 par des actions ou parts (article 6, paragraphes 3 et 5).<\/li><li>Un r\u00e9sident de France inclut ces loyers dans le calcul de l\u2019imp\u00f4t fran\u00e7ais et b\u00e9n\u00e9ficie d\u2019un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 23, paragraphe 1, a, i).<\/li><li>Un r\u00e9sident d\u2019un \u00c9tat qui dispose d\u2019une habitation dans l\u2019autre ne peut y \u00eatre soumis \u00e0 un imp\u00f4t forfaitaire calcul\u00e9 sur sa valeur locative (protocole, point X).<\/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 du Venezuela louant un bien en France<\/span><span class=\"etat fr\">France\u00a0; exemption au Venezuela<\/span><span class=\"ref\">Art. 6 et 23 \u00a7 2 a<\/span><\/div><div class=\"r\"><span>R\u00e9sident de France louant un bien au Venezuela<\/span><span class=\"etat \">Venezuela\u00a0; cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais en France<\/span><span class=\"ref\">Art. 6 et 23 \u00a7 1 a i<\/span><\/div><div class=\"r\"><span>Jouissance d\u2019un immeuble par des parts de soci\u00e9t\u00e9<\/span><span class=\"etat \">\u00c9tat o\u00f9 l\u2019immeuble est situ\u00e9<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/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;un r\u00e9sident 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. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Protocole, point X<\/span><p>\u00ab Un r\u00e9sident d&#x27;un Etat contractant qui dispose d&#x27;une ou plusieurs habitations dans l&#x27;autre Etat contractant ne peut \u00eatre soumis dans cet autre Etat \u00e0 un imp\u00f4t sur le revenu \u00e9tabli sur une base forfaitaire d\u00e9termin\u00e9e d&#x27;apr\u00e8s la valeur locative de cette ou de ces habitations. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le parcours d\u2019un loyer v\u00e9n\u00e9zu\u00e9lien<\/h2><p>Pour un r\u00e9sident de France qui loue un bien situ\u00e9 au Venezuela\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition sur place<\/b><span>Le Venezuela peut imposer les loyers (article 6).<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Calcul en France<\/b><span>Les loyers sont pris en compte pour calculer l\u2019imp\u00f4t fran\u00e7ais (article 23, paragraphe 1, a).<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cr\u00e9dit d\u2019imp\u00f4t<\/b><span>\u00c9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces loyers\u00a0: ils p\u00e8sent surtout sur le taux des autres revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/geologue-en-mission-au-venezuela-paye-via-des-societes-des-iles-vierges\/\"><div class=\"h\"><span class=\"pill mono\">CAA Lyon<\/span><small>23 mai 2024<\/small><\/div><p>G\u00e9ologue en mission au Venezuela pay\u00e9 via des soci\u00e9t\u00e9s des \u00eeles Vierges britanniques et de Hong Kong\u00a0: ses honoraires sont imposables en France au titre de l&#x27;article 155 A, avec la majoration de 80 % pour activit\u00e9 occulte<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/venezuela\/#decisions\">Voir les 1 d\u00e9cisions qui concernent le Venezuela \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident du Venezuela qui garde un appartement lou\u00e9 en France reste imposable en France sur ces loyers, le Venezuela les exemptant. \u00c0 l\u2019inverse, un r\u00e9sident de France ne supporte pas d\u2019imp\u00f4t fran\u00e7ais net sur des loyers v\u00e9n\u00e9zu\u00e9liens, mais ils peuvent alourdir l\u2019imp\u00f4t sur ses autres revenus. Le protocole \u00e9carte par ailleurs toute imposition forfaitaire fond\u00e9e sur la valeur locative d\u2019une habitation.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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 au Venezuela\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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\/venezuela\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/venezuela\/\">Convention France\u2013Venezuela : 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\/venezuela\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/pensions-retraite\/\"><small>Art. 18<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/fonction-publique\/\"><small>Art. 19<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/salaires\/\"><small>Art. 15<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/venezuela\/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 au Venezuela\u00a0?<\/summary><p>Oui\u00a0: l\u2019article 6 permet \u00e0 la France d\u2019imposer les revenus de biens situ\u00e9s en France, et le Venezuela exempte ces revenus (article 23, paragraphe 2, a).<\/p><\/details><details><summary>Les loyers d\u2019un bien au Venezuela sont-ils impos\u00e9s en France\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 fran\u00e7ais correspondant (article 23, paragraphe 1, a, i).<\/p><\/details><details><summary>Une r\u00e9sidence secondaire inoccup\u00e9e peut-elle \u00eatre tax\u00e9e sur sa valeur locative\u00a0?<\/summary><p>Non pour un r\u00e9sident de l\u2019autre \u00c9tat\u00a0: il ne peut \u00eatre soumis \u00e0 un imp\u00f4t sur le revenu forfaitaire fond\u00e9 sur la valeur locative (protocole, point X).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour \u2014 Convention avec le V\u00e9n\u00e9zu\u00e9la &#8211; Imp\u00f4ts sur le revenu (impots.gouv.fr). Statut : En vigueur depuis le 15 octobre 1993. 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 au Venezuela ?<\/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=venezuela-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\/venezuela\/\">Convention France\u2013Venezuela : 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 au Venezuela ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=venezuela-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\u2013Venezuela \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013VenezuelaConvention sign\u00e9e \u00e0 Caracas le 7 mai 1992, avec un protocole sign\u00e9 le m\u00eame jour Vous louez un bien<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":5,"featured_media":0,"parent":22519,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-23591","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23591","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=23591"}],"version-history":[{"count":2,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23591\/revisions"}],"predecessor-version":[{"id":29640,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/23591\/revisions\/29640"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/22519"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=23591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}