Toutes les charges déductibles en LMNP en 2026 (astuces & conseils pour optimiser votre LMNP)

▶️ Our Micro BIC vs. Actual Tax Simulator: https://lmnp.ai/simulateurs/micro-bic... ▶️ Article 39 of the French General Tax Code (CGI): https://www.legifrance.gouv.fr/codes/... ▶️ Need a tax consultation for your LMNP/LMP (furnished rental property) status? Meet our experts at: https://lmnp.ai/rendez-vous-conseil-3... 📄 LMNP.AI, the site that's revolutionizing your accounting! https://lmnp.ai/ ▬▬▬▬▬ CONTACT ▬▬▬▬▬ 🌐 https://www.hagnere-patrimoine.fr/ 📧 [email protected] ☎️ Tel: +33 3 74 47 20 18 📄 Areas of Expertise: Tax Optimization Investments Financial Planning Financing Advice & Consulting In non-professional furnished rentals, tax optimization under the actual expense regime relies on two main levers: depreciation and deductible expenses. More than 70 types of expenses can be deducted from rental income, including maintenance, repairs, furniture, plumbing, electricity, painting, cleaning, improvements, and fitted kitchens. Management and accounting fees, agency fees, advertising, diagnostics, bank and postal charges, business-related seminars and training, as well as certain business travel expenses, are also deductible. Traffic fines are added back outside of the accounting records, while condominium fees are treated differently depending on whether they are provisions (non-deductible) or approved works exceeding €600 (amortizable). Subscriptions, insurance, loan interest, brokerage fees, and local taxes are also deductible. To be deductible, an expense must meet three conditions: it must be incurred in the interest of the business, it must be supported by accounting documents kept for at least six years, and it must be allocated to the correct accounting period. Expenses exceeding €600 must be amortized, while those below this amount can be expensed, depending on the chosen tax strategy. Unused depreciation can be carried forward to future fiscal years, which is helpful for smoothing out losses. Acquisition costs can be expensed or depreciated, but the initial choice is final for all subsequent assets. Computer equipment and telephones partially used for business purposes must be prorated. Travel expenses must be calculated according to the official mileage allowance, and supporting documentation can include logbooks or GPS history. To file under the actual expense regime, you must register a business with a SIREN number and opt for the actual expense regime before the end of May for the current fiscal year. A micro-BIC versus actual expense simulator allows you to make projections over ten years. Finally, LMNP (furnished rental) accounting can be handled by a chartered accountant for €249 per year, making it easy to manage all expenses and depreciation. #RealEstate #Investment #FurnishedRental #LMNP #Taxation #Assets #AssetReview