The status of Non-Professional Furnished Renter (LMNP) is ideal for benefiting from the most favorable tax regime. For a furnished rental, there are many deductible expenses to allow you to build up a quality real estate portfolio. It is therefore an advantageous way to optimize your finances by investing in rental real estate.
Furnished rental therefore consists of acquiring one or more furnished accommodations under the status of LMNP (Non-Professional Furnished Rental Company). This is therefore aimed at individuals who wish to optimize their finances while benefiting from significant and advantageous tax reductions. Nevertheless, furnished rental must meet certain obligations, namely, a list of furniture that must imperatively be found in the accommodation to consider it as furnished. Indeed, an application decree for the Alur law was published on August 5, 2015, listing the different pieces of furniture that must be found in a furnished rental in order to offer the tenant all the comfort he needs. It should also be noted that if the accommodation is made up of several rooms, each must be equipped with the appropriate furniture and equipment.
If you are an individual and want to optimize your finances by investing in rental property, you can easily acquire LMNP status. This status of Non-Professional Furnished Lessor therefore applies to an owner-lessor renting out one or more furnished properties. This means a dwelling where the tenant can move in directly without having to intervene to redevelop or furnish it. This status also allows you to enjoy a large number of tax advantages over the long term thanks in particular to the deduction of various tax charges. In addition, it allows you to build up a rich heritage by investing in a safe bet, which is rental real estate.
By obtaining LMNP status, you will have to choose between two distinct tax regimes:
The micro-BIC regime can be applied if the annual amount of all your rents does not exceed that of the ceilings set up by the microenterprise. In other words, a 50% rate for furnished rentals. However, if the charges exceed this flat rate, it is preferable to choose the actual tax regime. In this case, you will be able to benefit from a large number of deductible expenses, which represents a really considerable advantage. Indeed, by being LMNP, you will therefore be able to deduct the following tax charges: