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Non-professional furnished property


If the three conditions that have to be met by professional landlords ( registration on the trade and companies register, receipts of €23,000, and receipts exceeding the total amount of other income) have not all been met, the landlord will be classified as a non-professional landlord of furnished property.

  • As a non-professional landford of furnished property

    • Lease income is taxed in the category of industrial and commercial profits (BIC).

    • If they are less than € 32,900 per year, they are taxable under a simplified scheme, called Micro-BIC: taxable income is calculated by applying an allowance of 50%, expected to cover all expenses.

    • Beyond this threshold (or the lessor renounces the micro-BIC), the imposition in BIC category dampens housing and furniture and to build up untaxed income to the extent of amortization.

  • The Bouvard scheme

    • A tax reduction on income is paid to persons who acquire until 31 December 2016 in a service housing residence to be rented furnished for a minimum of 9 years.

    • There must be a new housing acquired in the future completion or completed for at least fifteen years that was or is the subject of renovation, located in:
      - A classified tourist residence
      - a facility dedicated to home for the elderly and disabled (nursing homes, in particular)
      - a set of housing allocated to employee family home of elderly and disabled
      - A residence for student services
      - A long-term care facilities (referred to in 2 of Article L. 6111-2 of the Code of Public Health)

    • The tax credit is for taxpayers who rent status in Furnished unprofessional. It is calculated on the cost of housing, including work for dwellings that have been renovations. This price is used in the limit of € 300,000 per year regardless of the number of units purchased.
      For homes purchased since 2012, the rate is 11%.

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