Furnished rental is often highlighted for its tax advantages. For a certain number of years, the law has framed the rental activity furnished for tourism, in particular in municipalities with more than 200,000 inhabitants and in Ile de France, as well as in certain tense areas. Several recent laws Added tax changes to these constraints, which do not necessarily question the interest of the regime.
Reinstatement of depreciation in the calculation of the resale addiction value
For non-professional furnished rental companies (LMNP), which fall under the regime of private real estate capital gains, the finance law for 2025 now provides for the reintegration of the depreciation deducted in the calculation of the capital gain. This measure applies to all transfers since February 15, 2025. If it potentially increases taxation at the time of resale, it does not call into question the fiscal interest of the furnished rental, therefore in particular:
- That the depreciation practiced each year on rental income generates an immediate tax economy, the impact on the treatment of the capital gain being postponed at the time of resale;
- But above all, that taking into account the depreciation admitted to deduction on the calculation of the capital gain is made before application of the abatements linked to the duration of the detention of the assigned property. Thus, in the event of long detention, the reintegration of depreciation will have a limited impact, or even zero if the property is sold after 30 years of detention, at least (since the abatements linked to the duration of detention of the property lead to a total exemption from the capital gain after 22 years of detention, and social security contributions after 30 years).
Redesign of the microphone regime for tourism accommodation
Recall that the microphone regime allowed furnished rental companies to declare the amount of the rents received, without deducting any charge, and to benefit from a flat -rate reduction for charges of 50%, when the amount of rents collected during the year did not exceed 77,700 euros. From now on, for the rental of unassembled tourist accommodation housing, the threshold for applying the micro regime is set at 15,000 euros, and The amount of the flat -rate reduction is reduced from 50% to 30%. For classified tourist dwellings, the threshold goes from 188,700 euros to 77,700 euros, and the reduction rate is reduced from 71% to 50%.
Thus, people who offer rental a furnished accommodation for the year to an occupant who occupies the accommodation as a main residence, the micro regime is not changed. On the other hand, for people who offer rental an unlimited furnished tourist (via rental platforms, in particular), and whose rents collected are greater than the threshold of 15,000 euros ::
- If they continue to offer housing for rental, they will now be forced to establish a tax bundle to determine the result of the activity according to the real regime, which will require a chartered accountant. This will increase the procedures and costs, but will not generally have the effect of increasing the amount of the taxable result (actual charges, as well as depreciation charges, generally exceeding the 50% of flat -rate charges);
- If they occupy the good for their private use, this private use must be taken into account in the result calculated according to the real regime. When private use is important with regard to the number of weeks of rental, the interest of continuing the activity may arise.
>> Our service – Energy renovation: Calculate the amount of your aid (Maprimerenov ‘, CEE …) and find the right craftsman for your work
