The tax niche finally maintained for small owners?

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. © Pixabay – The finance law for 2025 now constrains the landlord landlords, in the event of the sale of housing, to integrate depreciation in the calculation of the capital gain. Safeguard safeguarded receive rental real estate alerts promulgated in mid-February, the finance law (LFI) for 2025 has reserved a unpleasant surprise for non-professional furnished rental companies (LMNP), by withdrawing a tax advantage. As a reminder, non-professional furnished rental companies can deduce from their rental income the accounting damping of their property, that is to say its loss of annual value. The finance law preserves this possibility but now constrains the landlord owners, in the event of the sale of housing, to integrate the depreciation in the calculation of the capital gain, that is to say the difference 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 rental companies would not be affected by this measure, in the light of “the new version of form 2048-IMM-SD, published by the tax administration on March 20”, indicates Baptiste Bochart, jurist at Jedeclaremonmeuble.com. In this new version of this form, intended to help notaries to calculate the added value of LMNP, “a formulation seems to suggest that the micro-BIC regime (industrial and commercial profits) would ultimately be exempt from the reintegration of depreciation”, specifies Baptiste Bochart. Read also: furnished rental: here is how much your taxation to resale could be increased a fragile position of the tax administration for a reminder, as a non-professional furnished rental company, you can declare your rental income to the real regime, or to 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) in application of article 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 is therefore to make the measure only applicable to depreciation deducted within the framework of the real regime, excluding the micro-BIC diet, “decrypts Baptiste Bochart.Is you rent a furnished micro-BIC, don’t get too quickly! “The position of the tax administration appears very fragile, it 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 since it contrasts with the charge operated by the legislator against the micro-BIC regime in recent years”. To read also: Rental evictions: what the new law against drug traffickers regain of attractiveness for short-term lens, favored by tourist furniture rental companies, due to the tax reduction of 50% to 71% on rental income, the micro-BIC regime has recently seen its advantages, notably by the “Anti-Abrbnb law provides. which aims to encourage donors to turn to long -term rental. “The exclusion of the micro-BIC regime of the reinstatement of depreciation sends a contradictory signal since it gives an advantage to this regime, and, consequently, from the attraction to short-term rental compared to long-term rental”, notes Baptiste Bochart. Neither Bercy nor the Ministry of Housing had responded to the capital request at the time of being published these lines. >> Our service – Test our real estate estimate service Receive our latest news every week your meeting with real estate news. (tagstotranslate) Rental real estate

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