I praise a good furnished on a real regime: will I necessarily be concerned by the reintegration of depreciation?

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The finance law for 2025 abolishes one of the tax niches linked to non -professional furnished rental, by weighing taxation to resale. But the rental companies will not be affected by this measure in five very specific cases, underlines Baptiste Bochart, lawyer at JedeclaremonMemmeu.com.

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Within the text of the finance law for 2025, the flagship measure for non-professional furnished furniture is obviously the reintegration of depreciation in the calculation of the capital gain. To put it simply, the damping allows the rental companies to deduct each year from their taxation a certain amount which corresponds to the loss of value of the rented property or the works which has been carried out there over time. Although this mechanism is still as advantageous during the duration of the rental activity, the fact remains that the reintegration of amortization in the calculation of the capital gain will have the consequence of increasing the taxable base of The latter, and therefore to cause more taxation to resale.

Finally fixed on the fate of this measure, after several months of waiting, many rental companies therefore wonder about its impact. But even before they ask themselves this question, they must above all wonder if they will actually be affected by this measure, because there are several situations in which it will not find themselves to be applied, and many rental companies are likely to recognize themselves in one of them. Overview of the 5 cases in which the reintegration of depreciation will have no impact.

I’m not going to sell the rented property

The added value only applies to the case of transfer for consideration, in other words sales. If the property is not sold, there is no added value to pay, and therefore no reintegration of depreciation. Consequently, all cases of donation and succession escape added value, and therefore the increase in taxation generated by the reintegration of depreciation.

I plan to go back to live in the rented property

It is not uncommon for owners to end a furnished rental activity to return to live in the rented property, and make it their main residence. However, in this situation, and after a few years of effective residence, the sale of the property will benefit from the exemption of exemption of added value which affects the main residence, and will therefore escape any taxation again, provided it is still the Principal residence of the seller at the time of sale. Be careful all the same, in this situation, not to commit an abuse of law: the exemption will only be worth if the property becomes the effective main residence of its owner (at least 8 months of residence per year), and it is advised to keep the property as a main residence at least two years before considering any sale.

I will sell the rented property to acquire my main residence

This is a more unknown case, but which is nonetheless effective. Indeed, the sale of real estate in order to re-use the product of the latter to acquire its own main residence also exempts from the payment of the capital gain. Be careful however, because the conditions are strict: the seller must not have owned his main residence for the past four years, and the sale of the sale must be used to acquire, or have built, which will become his main residence in the 24 months following the sale. In addition, this exemption is only possible as a result of the first sale of an other than a main residence and is only possible once per owner. To use wisely.

I have been holding the well rented for over 30 years

At the LMNP status, the rental companies fall under the added value of individuals, which is characterized by a reduction system on the amount of taxable capital gain. Thus, each year which flows from the fifth year of detention reduces the amount of capital gain which undergoes the double taxation provided for by the capital gain of individuals: tax on capital gains (19%) and levies social (17.2%).

As for the capital gain tax, the reduction is 6% per year between the 5th and the 21st year of detention, then 4% in the 22nd year to reach a total exemption. For social security contributions, the delay is longer, with a reduction of 1.65% between the 5th and 21st year, 1.60% per 22nd year, then 9% per year in the following years, which makes it possible to reach Total exemption after 30 years. In other words, after this period, the reintegration of depreciation no longer has any effect, since the amount of taxable capital gain is brought back to zero. Note for this purpose that, even if the property is sold before 30 years of detention, the game of abatements gradually reduces the impact of the reintegration of depreciation.

I invested in managed residence

After several changes, the final content of the measure excludes from its field of application managed residences such as student or senior residences, nursing homes, or certain establishments specializing in the reception of people with disabilities. Be careful all the same, the final version of the text does not include tourism residences in its field of exemption.