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Professional furnished letting


The activity directly or indirectly in furnished accommodation spaces or to be rented furnished is exercised professionally if the following three conditions are met.

  • The three conditions that must be met

    • At least one member of the tax household must be registered in the commercial register and societies as a professional landlord.

    • Revenue should exceed 23,000 euros per year.

    • These revenues must exceed the total amount of other activity of the tax household income subject to income tax (salaries, BIC, etc.).

  • The main advantages of the lessor status in professional furnished

    • The main advantages of this status are:
      - The allocation of deficits on the total income of the year,
      - The recovery of VAT (under certain conditions)
      - The benefit of the professional capital gains regime (under certain conditions)
      - Exclusion of the leased property (considered a professional good) of the ISF field.

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