Non -professional furnished rental: the tax niche would be maintained for some donors

The finance law for 2025 increases taxation to the resale of non -professional furnished rental. But donors on the micro-BIC regime could be exempt from it, according to a recently published tax administration form.

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Promulgated in mid-February, the finance law (LFI) for 2025 has reserved a unpleasant surprise for Non -professional furnished furnished rental companies (Lmnp), by withdrawing a tax advantage. As a reminder, non -professional furnished furnished rental companies can deduct from their rental income theaccounting damping of their property, that is to say its loss of annual value. The finance law preserves this possibility but now forces the landlord owners, in the event of the sale of housing, to Integrate depreciation in the calculation of added valuethat is to say the gap between the sale price and the purchase price. A measure which will have the effect of increasing the amount of added value and, therefore, of the tax to be paid on it.

But all non -professional furnished furnishings would not be affected by this measure, in the light of “there New version of the 2048-IMMM-SD formpublished by the tax administration on March 20 “indicates Baptiste Bochart, lawyer at JedeclaremonMeuble.com. In this new version of this form, intended to help notaries to calculate the added value of the sale of LMNPs, “A formulation seems to suggest that the Micro-BIC regime (industrial and commercial profits) would ultimately be exempt from the reinstatement of depreciation ”specifies Baptiste Bochart.

A fragile position of the tax administration

As a reminder, as a non -professional furnished rental company, you can declare your rental income to the real regimeor on the micro-BIC regime if these income does not exceed 77,700 euros per year. “On line 25 of the form are mentioned the depreciation admitted to deduction (rental income) under theArticle 39 C of the General Tax Code. However, this article 39 C refers to the depreciation deducted within the framework of the real regime. Mentioning this article therefore amounts to making the measure only applicable to depreciation deducted within the framework of the real regime, excluding the micro-BIC regime ”decrypts Baptiste Bochart.

If you rent a furnished micro-bic, don’t get too quickly! “”The position of the tax administration appears very fragileit is not supported by any official text and operates a distinction (between micro-BIC and real regime) not provided for by the finance law for 2025 ”tempers Baptiste Bochart. For the lawyer, “The exemption from the micro-BIC regime of the reinstatement of depreciation is all the more surprising sinceIt contrasts with the charge operated by the legislator against the micro-BIC regime in recent years “.

Responsible for short -term rental

Indeed, favored by the rental of tourist furnished furniture, due to the tax reduction of 50% to 71% on rental income, the micro-BIC regime has recently seen its advantages called into question, in particular by The “Anti-Airbnb” law From November 2024, which aims to encourage donors to turn to long -term rental. “The exclusion of the micro-fifth diet of the reinstatement of depreciation sends A contradictory signal since it gives an advantage to this regime, and, therefore, from the appeal to short -term rental compared to long -term rental ”notes Baptiste Bochart. Neither Bercy nor the Ministry of Housing had responded to the request for Capital At a time when we are publishing these lines.