Villages Nature Villages Nature

LMNP

How to optimise your tax situation

contact us

Our real estate advisors are at your side to guide you in selecting the most advantageous tax structure in line with your real estate situation: LMNP: Non-Professional Lessor of Furnished Accommodation (loueur en meublé non professionnel).

Leaseback advantages

>The status of being a non-professional lessor of furnished accommodation
The LMNP tax structure is one of the main tax exemption schemes currently in force with regard to real estate investments and rental investments in particular.

>The tax advantages of an LMNP programme
- Immediate VAT recovery upon purchase. (1)
- Long-term tax exempt income due to depreciation. (2)
- A deductible loss on income of the same nature. (2)

>What terms and conditions apply?
- To invest as an LMNP, one must lease the furnished property, be an indirect lessor (authorize subleasing) and declare income as BIC industrial and commercial profits (BIC)
- As part of  renting furnished accommodation, which is a really simplified scheme, notary fees, the real property tax and depreciation of the property and furnishings offset by themselves nearly all the rental income. Taking out a loan makes them totally exempt from tax.


(1) Tax benefits are subject to modification by legislation. Submit to condition. Please contact us for more information (2) Please contact us for more information.