To qualify for the status of a non-professional furnished rental operator (LMNP), your annual rental income (rent and charges) must:
1. Be less than €23,000 per year,
2. And not exceed the other taxable income categories of your household subject to income tax:
- Salaries and wages, industrial and commercial profits,
- Agricultural profits,
- Non-commercial profits.
Additionally, to qualify as a non-professional furnished rental operator (LMNP), the rented accommodation must be furnished and include all the necessary furniture for normal occupancy by the tenant.
If you meet the necessary conditions for a non-professional furnished rental activity as described above, you must declare your activity on the Single Window website by:
1. Logging into the INPI e-procedures space;
2. Clicking, under the "Business" section, on « "Create, modify, or cease a business" »;
3. Then clicking on « Create a business »;
4. And categorizing your activity in the relevant section as follows:
- Category 1: Service activity
- Category 2: Rental
- Category 3: Real estate rental
- Category 4: Non-professional furnished rental operator
Once your request has been reviewed, the Single Window will forward your file to the DGFIP and INSEE.
In the "documentation" section of Single Window, you will find a step-by-step guide "non-professional furnished rental operator".
You can refer to it to help you complete your registration.
Additional Information:
LMNP as a Sole Proprietorship (Individual Business)
- Choose your VAT regime (basic exemption, simplified actual, or normal actual scheme)
- Select your tax regime option to declare your furnished rental income (simplified actual or micro-BIC).
The simplified actual scheme allows you to deduct your expenses and depreciation to optimize your taxation.
LMNP under joint ownership, how to register on the INPI?
If you are creating a non-professional furnished rental activity under joint ownership, it is now possible to register online on the INPI website www.inpi.fr :
- Enter your contact details and identification number (check "new" if you are starting the activity)
- Select the correct tax regime for your LMNP income, choosing between the actual and normal scheme. You will be required to opt for the actual regime, most often simplified (if your income from the activity is below €247,000 per year)
- Select the correct VAT regime (most non-professional furnished rentals are exempt, except in the case of a serviced residence)
- Validate your registration on the INPI website.
What happens after LMNP registration?
Is your LMNP activity registered on the INPI website? After three weeks of processing, you will receive four essential documents for your business activity:
1. The INSEE notice with the following information:
- The title of the activity performed
- The registration date
- And your SIRET number.
2. Your tax memo, containing:
- Your INSEE notice details
- Your tax obligation references (tax regime, VAT option, etc.)
- The ROF (tax obligation reference) linked to your tax regime (BIC 1, 2...), essential for electronically transmitting your tax returns under the simplified actual regime.
3. The 751-SD form :
The 751-SD is a pre-filled questionnaire related to the start of your activity. You will need to complete it carefully and return it to your tax center.
4. The CERFA 1447 :
This document triggers the taxation for the business property tax (CFE).
